61.assessed level of material misstatement risk 重大错报风险的评估水平
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ou@cs 62.simall business 小规模企业
}Rt?p8p =eDVgOZ) 63.accounting system
会计系统
]}w~fjq R3jhq3F\Y 64.test of control 控制测试
hof:36 < R}#?A%,* 65.walk-through test 穿行测试
`CUTb*{` C^2Tql 66.communication 沟通
GW]Ygf1t a^@6hC>sr 67.flow chart 流程图
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68.reperformance of internal control 重新执行
D+ 9xI {3i.U028] 69.audit evidence
审计证据
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'Dc4 70.substantive procedures 实质性程序
nkG1&wiX \{\*h /m 71.assertions 认定
0%<Fc9# ]KA|};>ow 72.esistence 存在
(ye1t96 MQG(n +c 73.occurrence 发生
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", 74.completeness 完整性
u v%T0JA/ :3gtc/p t> 75.rights and obligations 权利和义务
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&% 76.valuation and allocation 计价和分摊
5hr$tkkL S4n\<+dR< 77.cutoff 截止
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78.accuracy 准确性
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<zD<q 'P0:1"> 79.classification 分类
l:-$ulAx 8doKB<#_+= 80.inspection 检查
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t1q7 81.supervision of counting 监盘
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gE{ 82.observation 观察
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tBWa! 83.confirmation 函证
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: & #+ RP9 #P&Qk 84.computation 计算
5 Tag-+ ]$oo1ssZ1 85.analytical procedures 分析程序
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?12[8 86.vouch 核对
/'' |bIPa ?41bZ$j 87.trace 追查
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t_a1 88.audit sampling 审计抽样
$ @g\wz i=T!4'Zu 89.error 误差
`yJ3"{uO @( p9} 90.expected error 预期误差
I!1|);li L|ZxB7xk 91.population 总体
h*d1G9%Q1 pse$ S= 92.sampling risk 抽样风险
(SGX|,5X7 o1lhVM`15 93.non- sampling risk 非抽样风险
~+|Vzm|S} "`g5iUHqUl 94.sampling unit 抽样单位
V1di#i: ~/^q>z!\4 95.statistical sampling 统计抽样
VJbsM1y M hhWIwR 96.tolerable error 可容忍误差
@=rYOQj| '^B[Krs'Z` 97.the risk of under reliance 信赖不足风险
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"p;o 98.the risk of over reliance 信赖过度风险
K Q^CiX 9UDanj P 99.the risk of incorrect rejection 误拒风险
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Kp 100. the risk of incorrect acceptance 误受风险
R&.mNji* CCDU5l$$ 101.working trial balance 试算平衡表
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3{k 102.index and cross-referencing 索引和交叉索引
#No3}O;"g B']-4X{SGa 103.cash receipt 现金收入
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Jlp nR#@ 104.cash disbursement 现金支出
W {A4*{ fofYe0z 105.bank statement 银行对账单
cYmgJBG -.xiq0 106.bank reconciliation 银行存款余额调节表
6|uv+$ Ef @ 107.balance sheet date
资产负债表日
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f.H0i; hk+8s\%- 108.net realizable value 可变现净值
S^s|/!> a\-AGG{2/X 109.storeroom 仓库
8;Zz25* uM)#T*( 110.sale invoice 销售发票
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2nf<RE> 111.price list 价目表
e&nE ff&jR71E 112.positive confirmation request 积极式询证函
T<oDLJA\ @eJ6UML" 113.negative confirmation request 消极式询证函
XEegUTs CY~ S{w 114.purchase requisition 请购单
+Tt.5>N -w"$[XP 115.receiving report 验收报告
E$.f AIt J6J"> 116.gross margin 毛利
ZJe^MnE (G 2cEvsvw> 117.manufacturing overhead 制造费用
"%}24t% Ptm=c6H(' 118.material requisition 领料单
'8Cg2v5&w ?lE&ow 119.inventory-taking 存货盘点
p$=Z0p4%LL dd=ca0c7e 120.bond certificate 债券
c=,HLHpFO( +=:_a$98 121.stock certificate 股票
Jxf>!\:AZu &@K6;T 122.audit report 审计报告
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i50E#+E8 ,wf:Fr 124.addressee of the audit report 审计报告的收件人
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:?D :.9Y 125.unqualified opinion 无保留意见
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4a0Ud !Qcs qt(4?_J 127.disclaimer of opinion 无法表示意见
=r4sF!g $l2`@ia" 128.adverse opinion 否定意见
DIABR%0 5,-g^o7 查看《
注会考试《审计》中的128个英文单词(一) 》
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