61.assessed level of material misstatement risk 重大错报风险的评估水平
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^W"Q(sh 62.simall business 小规模企业
.NkAD-k` T@|l@xm~L 63.accounting system
会计系统
z8[H:W#G "Py Wo 64.test of control 控制测试
d>, V ]1?=jlUl 65.walk-through test 穿行测试
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o7q& 67.flow chart 流程图
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8kZ CofH}- 68.reperformance of internal control 重新执行
^5]uBOv 7B(bH8 69.audit evidence
审计证据
h/Hl?O8[ ISS\uj63M 70.substantive procedures 实质性程序
ESMG<vW&f &|N%#pYS 71.assertions 认定
%X9b=%'+ *AH^%!kVP 72.esistence 存在
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Fh{j 73.occurrence 发生
8PBU~mr %f(S'<DhC 74.completeness 完整性
PXosFz~ e3eVvl5] 75.rights and obligations 权利和义务
|mxNUo- uxOJ3 76.valuation and allocation 计价和分摊
EqnpMHF YOV : 77.cutoff 截止
rLJ[FqS v**z$5x9 78.accuracy 准确性
>?5xDbRj q_T]9d 79.classification 分类
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XZq 80.inspection 检查
gg-};0P- >5;N64]!) 81.supervision of counting 监盘
>z=Ou<, ^/>Wr'w 82.observation 观察
s=d+GMa `c"4PU^ 83.confirmation 函证
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2{ o0@ 84.computation 计算
LJGJ|P dhHEE|vrz 85.analytical procedures 分析程序
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[cf 74K)aA 86.vouch 核对
47IY|Jdz FY]pv6@ 87.trace 追查
iJdP>x 6b?`:$Cw3) 88.audit sampling 审计抽样
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89.error 误差
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hx} 90.expected error 预期误差
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xVD 91.population 总体
naz:A qZaO&"q 92.sampling risk 抽样风险
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y<k][ a3q\<"| 93.non- sampling risk 非抽样风险
,"Tjpdf 3bH~';< 94.sampling unit 抽样单位
@(-yrU v~"Ef_` 95.statistical sampling 统计抽样
9x=3W?K:, 0[/vQ+O ]2 96.tolerable error 可容忍误差
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p*|ah%F6N 97.the risk of under reliance 信赖不足风险
d.`&0 K;x~&G0= 98.the risk of over reliance 信赖过度风险
&5u BNpH `<^*jB@P 99.the risk of incorrect rejection 误拒风险
EX:{EmaT f=o4I2Y[ 100. the risk of incorrect acceptance 误受风险
d$K=c1 R4b-M0H 101.working trial balance 试算平衡表
H"+wsM^@ KAed!z9 102.index and cross-referencing 索引和交叉索引
"9@,l! EJLQ&oH[ 103.cash receipt 现金收入
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qGN: 104.cash disbursement 现金支出
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\3ah4"o 105.bank statement 银行对账单
V&i2L.{G) :a.0hes 106.bank reconciliation 银行存款余额调节表
EMlIxpCn: ?,07;>& 107.balance sheet date
资产负债表日
VD$Eb *|YU]b;W 108.net realizable value 可变现净值
ne4c%?>t jWvtv ng 109.storeroom 仓库
6NX3"i0eT +TN^NE 110.sale invoice 销售发票
.:y5U}vR Mra35 111.price list 价目表
Q[PK`*2) vXdZmYrC 112.positive confirmation request 积极式询证函
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J 9#k0_vDoW 113.negative confirmation request 消极式询证函
NZk&JND dl0FQNz8@B 114.purchase requisition 请购单
8o|P&q(v* #.ct5 115.receiving report 验收报告
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+Aj*\Y. 116.gross margin 毛利
,l HLH DM),|Nq" 117.manufacturing overhead 制造费用
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n{& uWjU OJEe 118.material requisition 领料单
C\Vg{&' iW;i!, 119.inventory-taking 存货盘点
{38\vX,I(w p|qyTeg 120.bond certificate 债券
>(3\kiYS #BY`h~&T 121.stock certificate 股票
+E5=$` r:&|vP 122.audit report 审计报告
m"d/b~q >7b)y 123.entity 被审计单位
3yV'XxC Qi9-z' 124.addressee of the audit report 审计报告的收件人
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w/d qZk:mlYd 125.unqualified opinion 无保留意见
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Rc[ 0aj: s8<gK.atl 127.disclaimer of opinion 无法表示意见
}Ln@R~[ 5`-UMz<] 128.adverse opinion 否定意见
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0}d2d 查看《
注会考试《审计》中的128个英文单词(一) 》
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