61.assessed level of material misstatement risk 重大错报风险的评估水平
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O@p[ 62.simall business 小规模企业
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;XzH 63.accounting system
会计系统
/Z2 g> @<$_X1)s 64.test of control 控制测试
Y'?{yx{ iza.' Mm~ 65.walk-through test 穿行测试
^ux"<? `;Xwv) 66.communication 沟通
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< 67.flow chart 流程图
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`aM8L 68.reperformance of internal control 重新执行
?Lem|zo A}CpyRVCn 69.audit evidence
审计证据
qb PC5v l j %k/u 70.substantive procedures 实质性程序
4EFP*7X i&Me7=~ 71.assertions 认定
6AKT-r. ^20x\K 72.esistence 存在
:Oc&{z?q 2(>=@q.1H 73.occurrence 发生
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m 74.completeness 完整性
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A c 75.rights and obligations 权利和义务
CW@G(R HE*P0Yf= 76.valuation and allocation 计价和分摊
9S{?@*V [zhcb+^5l 77.cutoff 截止
D,SL_*r{ :snn-e0l 78.accuracy 准确性
qD>D k6??+b:rE 79.classification 分类
lPn&,\9@~ qR8 BS4q_p 80.inspection 检查
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81.supervision of counting 监盘
z<s4-GJ)? * TR~>| 82.observation 观察
f2FGod<CzN 4W+%`x_U] 83.confirmation 函证
bn8?- Tp%4{U/0` 84.computation 计算
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hF[q" x^JjoI2vf 85.analytical procedures 分析程序
ii]'XBSVd +ywd(Tuzm 86.vouch 核对
-QP&A >]7 jY5BVTWnV 87.trace 追查
dIDs~ eO=!( 88.audit sampling 审计抽样
,__|SnA. ^1NtvQe@Y\ 89.error 误差
IP+1 :M Z|a\rNv 90.expected error 预期误差
4!tHJCq" ]<\; -i) 91.population 总体
kn|z YK|Y^TU^ 92.sampling risk 抽样风险
_\2^s&iJh *oz=k 93.non- sampling risk 非抽样风险
%]@K}!)2 S~4HFNe^& 94.sampling unit 抽样单位
=v]eQIp 'BwM{c-O" 95.statistical sampling 统计抽样
LYX\# Y4dTv<=K@i 96.tolerable error 可容忍误差
fO{E65uA r&-Ir3[ 97.the risk of under reliance 信赖不足风险
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@OPyT 98.the risk of over reliance 信赖过度风险
~+Da`Wp O@bDMg 99.the risk of incorrect rejection 误拒风险
))>)qav R0*+GIRA( 100. the risk of incorrect acceptance 误受风险
6">jf #pE `;R|SyrX 101.working trial balance 试算平衡表
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d.W"5+ o$r]Z1 102.index and cross-referencing 索引和交叉索引
c{t[iXDG WtTwY8HC 103.cash receipt 现金收入
=7`0hS<@F _"`U.!3* 104.cash disbursement 现金支出
GcPhT tEl4 !vA 105.bank statement 银行对账单
`'`T'+0 jq&$YmWp 106.bank reconciliation 银行存款余额调节表
~f2zMTI| 8}W06k>)% 107.balance sheet date
资产负债表日
Lay+)S.ta[ 8_tMiIE-pS 108.net realizable value 可变现净值
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p kg 109.storeroom 仓库
(UV+/[, 3rZ" T 110.sale invoice 销售发票
7o+!Gts] 5i$~1ZC 111.price list 价目表
g~@0p7]Y xW,(d5RtZ 112.positive confirmation request 积极式询证函
)Oz( <vxw FBcF 113.negative confirmation request 消极式询证函
SJ-g2aAT Al`[Iu& 114.purchase requisition 请购单
sy`:wp k852M^JP 115.receiving report 验收报告
z~xN]= 1a90S*M 116.gross margin 毛利
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)8yee~+TN 117.manufacturing overhead 制造费用
#?i#q%q |Tz4 xTK 118.material requisition 领料单
Sh]x`3 ). @:xO5L}Io 119.inventory-taking 存货盘点
z[S,hD\w 0{Kl5>Z9M 120.bond certificate 债券
T}[W')[s 8y!fqXm%) 121.stock certificate 股票
v-)eT 9kP!O_ 122.audit report 审计报告
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%g $" G6eC.vU]j 123.entity 被审计单位
Ik1,?A 4T9hT~cT7 124.addressee of the audit report 审计报告的收件人
('uYA&9 @6$r|:]G- 125.unqualified opinion 无保留意见
-H`G6oMOO Z=!*7@QY 126.qualified opinion 保留意见
vO{ijHKE }]zmp/;a 127.disclaimer of opinion 无法表示意见
J6 [x(T 4_N)1u ! 128.adverse opinion 否定意见
_u;^w}0 `CK;,>i 查看《
注会考试《审计》中的128个英文单词(一) 》
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