61.assessed level of material misstatement risk 重大错报风险的评估水平
BL^8gtdn (yx9ox@rL 62.simall business 小规模企业
V@"Y"}4n4 cKKl\g@} 63.accounting system
会计系统
3 O)^Hq+9 Mh+ym]6\(k 64.test of control 控制测试
+$F_7Hx J!GWP:b3 65.walk-through test 穿行测试
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nc k7gm)}RKcu 66.communication 沟通
:nHa-N3 mw*BaDN@Q 67.flow chart 流程图
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`Vn& 68.reperformance of internal control 重新执行
/M1 / *"pf3x6 69.audit evidence
审计证据
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m 70.substantive procedures 实质性程序
JPt=~e( o=1M<dL 71.assertions 认定
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1Ah 72.esistence 存在
h8Bs=T q)ns ui( 73.occurrence 发生
sr&hQ azxGUS_i< 74.completeness 完整性
A80r@)i Ae0jfTv 75.rights and obligations 权利和义务
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)D( H.HXwN/x 76.valuation and allocation 计价和分摊
POtj6 ?a : ;nvqb d 77.cutoff 截止
4[ 7)$ {F/0pvP9 78.accuracy 准确性
,p,$(V /2!Wy6p 79.classification 分类
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!_) g.3a5#t 80.inspection 检查
$X9`~Sv _ f+/AD 81.supervision of counting 监盘
;w/|5 ;{A; IwfJDJJ 82.observation 观察
ld-Cb3R^ ^11y8[[ 83.confirmation 函证
z)RJUmY3B 0.9%m7.m 84.computation 计算
p6MjVu |bwz 85.analytical procedures 分析程序
I,*zZNvRi &.zG?e. 86.vouch 核对
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WJ (^:0g.~c 87.trace 追查
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kHX 88.audit sampling 审计抽样
s7A3CY]-> dOm@cs 89.error 误差
@2LpI*]C |#_ F 90.expected error 预期误差
[O"9OW'2!B Md4hd#z 91.population 总体
_</>`P[ aDV~T24 92.sampling risk 抽样风险
Z?Cl5o&lb K/Q%tr1W0 93.non- sampling risk 非抽样风险
,eI2#6w|C }=dUASL 94.sampling unit 抽样单位
Ej\Me e5g# a} 95.statistical sampling 统计抽样
^ZxT0oaL &tNnW 96.tolerable error 可容忍误差
B<99-7x3 y@#JzfY?Hr 97.the risk of under reliance 信赖不足风险
BwLggo K}vP0O} 98.the risk of over reliance 信赖过度风险
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g[D(]t\#x 99.the risk of incorrect rejection 误拒风险
kM0TQX)$m >FVBn;1 100. the risk of incorrect acceptance 误受风险
pk%%}tP< kB2]Z} 101.working trial balance 试算平衡表
0tL#-47 88@" +2 102.index and cross-referencing 索引和交叉索引
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B<p-qPR K ,P%a0\ 104.cash disbursement 现金支出
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sN~w 105.bank statement 银行对账单
rZij[6]Y^ ^^9O9] 106.bank reconciliation 银行存款余额调节表
n A<#A 'ie+/O@G 107.balance sheet date
资产负债表日
_d[4EY w$aiVOjgT 108.net realizable value 可变现净值
(~6D`g`B !Ojf9 6is 109.storeroom 仓库
bAUruTn sp-){k 110.sale invoice 销售发票
q':P9o*N? !kTI@103Wd 111.price list 价目表
R_vF$X'O w JO3x#1~;_ 112.positive confirmation request 积极式询证函
dcd9AW= W$>AK_Y} 113.negative confirmation request 消极式询证函
R0WI s:k2 8l50@c4UF~ 114.purchase requisition 请购单
e5GJ:2sH RT`jWWh*Lo 115.receiving report 验收报告
hhM?I$t: J7RO*.O&Iq 116.gross margin 毛利
+o4W8f=Ga CJ~gE" 117.manufacturing overhead 制造费用
oEuV&m|yX fF|m~#y 118.material requisition 领料单
Dcep^8' X!AD]sK 119.inventory-taking 存货盘点
k"L?("~ =SUCcdy& 120.bond certificate 债券
"!AbH<M;@ )LdS1% 121.stock certificate 股票
aANzL f]*TIYicc 122.audit report 审计报告
>!gW]{ ;bMmJ>[l- 123.entity 被审计单位
?xT ^9 a3Fe42G2c| 124.addressee of the audit report 审计报告的收件人
ng-rvr $Lc-}m9n 125.unqualified opinion 无保留意见
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p%]ZG, rHMr8,J; 127.disclaimer of opinion 无法表示意见
Wu1">| 1UwpLd 128.adverse opinion 否定意见
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H 查看《
注会考试《审计》中的128个英文单词(一) 》
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