61.assessed level of material misstatement risk 重大错报风险的评估水平
7{-@}j` gV|Y54}T 62.simall business 小规模企业
L;3aZt,#O PB+\jj 63.accounting system
会计系统
RK-x?ZYH' #7o0dE;Kg9 64.test of control 控制测试
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7}] M|k&TTV 65.walk-through test 穿行测试
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as(*B-_n~ Oxv+1Ub<Dv 67.flow chart 流程图
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g3U 68.reperformance of internal control 重新执行
ENq"mwV| 4:U0f;Fs 69.audit evidence
审计证据
_dr*`yXi uf]Y^,2 70.substantive procedures 实质性程序
%K?iNe t!{x<9 71.assertions 认定
Q 2"WV >ZeEX,N 72.esistence 存在
f>niFPW" )|RZa|`-G 73.occurrence 发生
i=L8=8B` Sph*1c(R 74.completeness 完整性
|{f~Ks% ({e7U17[# 75.rights and obligations 权利和义务
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t 76.valuation and allocation 计价和分摊
~^$MA$ /p rz.IoQo 77.cutoff 截止
/cfHYvnz o,FUfO}F 78.accuracy 准确性
1Nj=B_T Dx3 %KS 79.classification 分类
{y6C0A* K/| 80.inspection 检查
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81.supervision of counting 监盘
FJwt?3\u5 W-XpJ\_ 82.observation 观察
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5x0R 83.confirmation 函证
;SY.WfVA7 v=p0 +J> 84.computation 计算
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rZ{l 85.analytical procedures 分析程序
GNU;jSh5 e$wt&^W 86.vouch 核对
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~`R1sSr" zvr\36 88.audit sampling 审计抽样
KlUqoJ;" A[H;WKn0 89.error 误差
`?uPn~,e8 uD(t`W" 90.expected error 预期误差
FkB{ SCJ u+2Lm*M 91.population 总体
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"9s g.a| c\WH 92.sampling risk 抽样风险
{?i)K X^ (WE,dY+. 93.non- sampling risk 非抽样风险
*#2Rvt*Ox TpP8=8_Lh 94.sampling unit 抽样单位
wL2XNdo}< ,4Y*:JU4 95.statistical sampling 统计抽样
' qy#)F 'msmXX@q 96.tolerable error 可容忍误差
q#vlBL #C\4/g?=, 97.the risk of under reliance 信赖不足风险
&+r4 DB@EVH 98.the risk of over reliance 信赖过度风险
4;*f1_;f~ M<[?g5=# 99.the risk of incorrect rejection 误拒风险
{oWsh)[x2 j} RzXJ~t 100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
HC7JMj p4>,Fwy2 102.index and cross-referencing 索引和交叉索引
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y 103.cash receipt 现金收入
(~()RkT SLoo:) 104.cash disbursement 现金支出
|Td5l? %j{.0H 105.bank statement 银行对账单
h^M^7S Coa -8j*R7 106.bank reconciliation 银行存款余额调节表
Q2\ ]}LGbv"`A 107.balance sheet date
资产负债表日
N[k<@Q?*a 7co`Zw4}g 108.net realizable value 可变现净值
\0AiCMX[ 7GZq|M_:y 109.storeroom 仓库
;nB2o-% ("Dv>&w9 110.sale invoice 销售发票
z[&s5" BUC,M:J+H 111.price list 价目表
"=|t ~` X+ f9q0 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
@@}`hii Dip*}8$o(w 114.purchase requisition 请购单
vJCf~' ?R6`qe_F 115.receiving report 验收报告
P5URvEnz: t26ij`V 116.gross margin 毛利
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6 117.manufacturing overhead 制造费用
>XE`h9 i\p:#'zk5 118.material requisition 领料单
xm^95}80yh C\Ayv)S#2 119.inventory-taking 存货盘点
iBvOJs uO'/|[`8 120.bond certificate 债券
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qEAqP 121.stock certificate 股票
!N~*EI$ )H+kB<n 122.audit report 审计报告
!_^g8^>2( IZ~.{UQ 123.entity 被审计单位
/`+7_=- _01Px a2. 124.addressee of the audit report 审计报告的收件人
|I1+"Mp y8?t-Pp]1 125.unqualified opinion 无保留意见
%h+uD^^$ Q]\j>> 126.qualified opinion 保留意见
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4}-#mBV]/ 127.disclaimer of opinion 无法表示意见
\"d?=uFe qG9qN.|dC 128.adverse opinion 否定意见
iz`jDa Q|1 'h}7YP, w 查看《
注会考试《审计》中的128个英文单词(一) 》
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