61.assessed level of material misstatement risk 重大错报风险的评估水平
r:ptQo`1- xRLT=.ir 62.simall business 小规模企业
6.nCV0xA j yUCH*@ 63.accounting system
会计系统
<s<n _C[q4? 64.test of control 控制测试
f5VLw`m}.8 ^N{h3b8 65.walk-through test 穿行测试
R3&Iu=g G^4hd i3@ 66.communication 沟通
zL `iK"N` T&u5ki4NE 67.flow chart 流程图
xH"/1g LR.<&m%~. 68.reperformance of internal control 重新执行
#-i>;Rt \B,@`dw 69.audit evidence
审计证据
0Y{yKL ~^fZx5 70.substantive procedures 实质性程序
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H,oO ` mQ26K~ 71.assertions 认定
c>:wd@w 3>`mI8$t 72.esistence 存在
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?k5 73.occurrence 发生
"2$fi{9 0e ~JMUb 74.completeness 完整性
DJ [#5h5 f=gW]x7'R+ 75.rights and obligations 权利和义务
O$j7i:G'5 9oR@UW1 76.valuation and allocation 计价和分摊
T9_RBy;% `1{ZqRFQ 77.cutoff 截止
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dkBIx$t 79.classification 分类
]uJ"?k= O6a<`]F 80.inspection 检查
O-GJ- V0.vQ/ 81.supervision of counting 监盘
Wk4s reB f:|1_ j 82.observation 观察
zFws:_ i (G4at2YLd 83.confirmation 函证
Jg\zdi:t 6@ IXqKz 84.computation 计算
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ko 85.analytical procedures 分析程序
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g0TQ+* 86.vouch 核对
yyRiP|hJ i&66Fi1 87.trace 追查
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BsqP?/ 88.audit sampling 审计抽样
7#ibN! [-k 89.error 误差
u#;7<.D lVR~Bh 90.expected error 预期误差
Qu"\wE^.` JG!mc7 91.population 总体
tip+q d %x{kc3PnO 92.sampling risk 抽样风险
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3=`3 ~tUl} 93.non- sampling risk 非抽样风险
," Wr" i,E{f 94.sampling unit 抽样单位
aS{n8P6vW @qqg e' 95.statistical sampling 统计抽样
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K 96.tolerable error 可容忍误差
]&xk30 ?{|q5n 97.the risk of under reliance 信赖不足风险
6?mibvK '4Ixqb+ 98.the risk of over reliance 信赖过度风险
'}JhzKNj lhz{1P]s 99.the risk of incorrect rejection 误拒风险
}=UHbU.n~! 6]_pIf 100. the risk of incorrect acceptance 误受风险
H*QIB_ +xSHL|:b 101.working trial balance 试算平衡表
8'.Hyy@; {M$1N5Eh 102.index and cross-referencing 索引和交叉索引
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goRL1L,5 103.cash receipt 现金收入
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104.cash disbursement 现金支出
tl4V7!U@^z 7 60Y$/Wz 105.bank statement 银行对账单
z8~NZ;A ./k/K
SR 106.bank reconciliation 银行存款余额调节表
FLCexlv^ Zq|I,l0+E 107.balance sheet date
资产负债表日
*vN-Vb^2i) |zNX=mAV 108.net realizable value 可变现净值
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~V 109.storeroom 仓库
Ic:(Gi- % 2c,9e` 110.sale invoice 销售发票
M~#g RAUJ =Z3 F1Cq? 111.price list 价目表
9ni1f{k AGO+p(6d=g 112.positive confirmation request 积极式询证函
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S )!Z*.? 113.negative confirmation request 消极式询证函
@= Uh',F %lx!.G 114.purchase requisition 请购单
eRstD>r }b"yU#`Q\ 115.receiving report 验收报告
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~?qz5:K~ "3"V3w 116.gross margin 毛利
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QtWvT Nw/ ku 117.manufacturing overhead 制造费用
ks qQM C8:f_mJU 118.material requisition 领料单
9y8&9<# ,GIyq) 119.inventory-taking 存货盘点
)?naN eIEeb,#i 120.bond certificate 债券
/P3 <"?#k H8zK$! 121.stock certificate 股票
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VWt)Z# V`d,qn)i 122.audit report 审计报告
Rz:]\jcIT/ b-?gw64# 123.entity 被审计单位
Y>T-af49 _|\~q[ep 124.addressee of the audit report 审计报告的收件人
f#"J]p sA/D]W.P 125.unqualified opinion 无保留意见
x8\?}UnB S9D<8j^ 126.qualified opinion 保留意见
SC!RbW@3 c(m<h+2VL 127.disclaimer of opinion 无法表示意见
v2\FA(BPn e8!5I,I 128.adverse opinion 否定意见
qu@~g cE 0c]/bs{} 查看《
注会考试《审计》中的128个英文单词(一) 》
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