61.assessed level of material misstatement risk 重大错报风险的评估水平
rUyGTe(@h %{cVG-<_iz 62.simall business 小规模企业
h)j#?\KYm9 aK| 63.accounting system
会计系统
:"Tkl$@, V51kX{S 64.test of control 控制测试
ot!m=s vfx{:3fO 65.walk-through test 穿行测试
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66.communication 沟通
_LfbEv<,T AW|SD 67.flow chart 流程图
!;[cJbqnh K^tc]ZQ 68.reperformance of internal control 重新执行
/YJBRU2 0c!^=( 69.audit evidence
审计证据
pr4y*!|Y$ *3@8,~_tp 70.substantive procedures 实质性程序
B1E:P`t Knb(MI6 71.assertions 认定
\dE{[^.5 ;~[}B v 72.esistence 存在
#DJZ42 vUO[V$rx 73.occurrence 发生
F6Q%<p a wTZ(vX*mK 74.completeness 完整性
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`nEqw/I 75.rights and obligations 权利和义务
eX}aa0 /k RCCs8t} 76.valuation and allocation 计价和分摊
Z(R0IW <ME>#, 77.cutoff 截止
f2SJ4"X i1KjQ1\a + 78.accuracy 准确性
8@S]P0lk rLmc(-q 79.classification 分类
{r|RH"|?Z( w,R6:*p5 80.inspection 检查
q{b-2k NRT]dYf"z 81.supervision of counting 监盘
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M`;bQX 82.observation 观察
)Td{}vbIh Q2woCxB 83.confirmation 函证
0CXXCa7! ! os@G 84.computation 计算
F Qk <}8G1<QZ'. 85.analytical procedures 分析程序
?vI2mra+ ^u"WWLZ 86.vouch 核对
Y= =5\;- 9h)8Mq+M 87.trace 追查
cwtlOg }fo_"bs@ 88.audit sampling 审计抽样
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;nG4+K 89.error 误差
uW#s;1H.) -J#RGB{7 90.expected error 预期误差
lVd-{m) fB,eeT1v?h 91.population 总体
*f>\X[wN '!?t+L%gO 92.sampling risk 抽样风险
6d/v%-3 r#&JfAo 93.non- sampling risk 非抽样风险
_j0xL{&& $G }9iV7 94.sampling unit 抽样单位
{^uiu^RAc _29wQn@] 95.statistical sampling 统计抽样
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PN<VqtW /]-yZ0hX0O 97.the risk of under reliance 信赖不足风险
]SPuNBsy) kw gLK@@%1 98.the risk of over reliance 信赖过度风险
LayK&RwL ZUS5z+o 99.the risk of incorrect rejection 误拒风险
)8 aHj4x .\ya 100. the risk of incorrect acceptance 误受风险
3^fwDt} XE2rx2k 101.working trial balance 试算平衡表
cjO%X d8+@K&z| 102.index and cross-referencing 索引和交叉索引
5jwv! L<n S&XlMu 103.cash receipt 现金收入
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104.cash disbursement 现金支出
/N<aN9Z<x, mXS]SE 105.bank statement 银行对账单
6oZHSjC* 2cIKph 106.bank reconciliation 银行存款余额调节表
g"kI1^[nj '@M"#`#0 107.balance sheet date
资产负债表日
mD&I6F[s +r;t] 108.net realizable value 可变现净值
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109.storeroom 仓库
w4}Q6_0v ='4)E6ea? 110.sale invoice 销售发票
Z[]8X@IPe yE,qLiH 111.price list 价目表
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XMR|{ UA2KY}pz5 112.positive confirmation request 积极式询证函
~x<?Pj WcY_w`*L 113.negative confirmation request 消极式询证函
Ok{1{EmP 2fu<s^9dh 114.purchase requisition 请购单
HQ7g0:-^a> ~I;x_0iY4 115.receiving report 验收报告
!vpXXI4 uPr!;'J= 116.gross margin 毛利
G}+@C] p'%S{v@5(( 117.manufacturing overhead 制造费用
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S]!W\a 118.material requisition 领料单
w%iwxo 1i~q~O, 119.inventory-taking 存货盘点
/d:hW4}<}. c(2?./\| 120.bond certificate 债券
Cojs;`3iF: 4'*.3f'bp 121.stock certificate 股票
W SxoGly L*,h=#x( 122.audit report 审计报告
'7oCWHq[ 6S_mfWsi 123.entity 被审计单位
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:^gi cHT\sJo`l 124.addressee of the audit report 审计报告的收件人
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8 "JLE 125.unqualified opinion 无保留意见
~|O; Sdo= !uIY , 126.qualified opinion 保留意见
6k>5+ -&_ $':5uU1} 127.disclaimer of opinion 无法表示意见
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( +75"Q:I 128.adverse opinion 否定意见
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3 00dY?d{[D 查看《
注会考试《审计》中的128个英文单词(一) 》
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