61.assessed level of material misstatement risk 重大错报风险的评估水平
]@_*O$ 6L8wsz CW 62.simall business 小规模企业
$~_TE\F1 ^W;\faG 63.accounting system
会计系统
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0d(j 64.test of control 控制测试
H>2)R7h 3d[fP#NY7 65.walk-through test 穿行测试
caS5>wk`R |'.\}xt7 66.communication 沟通
oH$4K8j 2WqjNqx)6 67.flow chart 流程图
L\o-zNY 3b~k)t4R 68.reperformance of internal control 重新执行
m#ID%[hg$ n%A)#AGGc 69.audit evidence
审计证据
G{)2f&< VTS8IXz 70.substantive procedures 实质性程序
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_wB Nvw'[?m 71.assertions 认定
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- >] =5J}CPKbZI 72.esistence 存在
Ub3^Js!b% Db@$' 73.occurrence 发生
!2=<MO *{6{ZKM 74.completeness 完整性
U8 '}( `5:b=^'D/ 75.rights and obligations 权利和义务
ibha` ve<D[jQsk 76.valuation and allocation 计价和分摊
@w?hXK= ^Yul|0*J 77.cutoff 截止
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7# 78.accuracy 准确性
kocgPO5 OF-$* 79.classification 分类
?`8jn$W^ t[VA|1gG 80.inspection 检查
C8ek{o)%W g\:(1oY 81.supervision of counting 监盘
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>. v;1<K@UT 82.observation 观察
s,Azcqem b"iPuN!p 83.confirmation 函证
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LA30R*v 84.computation 计算
U4M}E h8 dg-nv]7 85.analytical procedures 分析程序
x}B3h9] (l}W\iB'd 86.vouch 核对
c&X2k\ v[57LB 87.trace 追查
wl7G6Y2 nHyqfd<V> 88.audit sampling 审计抽样
:Y>FuE #g=7fu{n: 89.error 误差
?h\fwF3 e*)*__$O 90.expected error 预期误差
:8=7)cW i24t$7q 91.population 总体
$\Oc]% v(=?@tF}E 92.sampling risk 抽样风险
}JI@f14 H< 51dJn~ 93.non- sampling risk 非抽样风险
4 '"C8vw. /x q^]0xy 94.sampling unit 抽样单位
sBm)D=Kll mSeCXCrZlI 95.statistical sampling 统计抽样
Opavno%& XCvL` 96.tolerable error 可容忍误差
h(C@IIO^;G wAD%1; 97.the risk of under reliance 信赖不足风险
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w#}[=jy 98.the risk of over reliance 信赖过度风险
_TntZv.? zCji]: 99.the risk of incorrect rejection 误拒风险
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n,D&pl9f 100. the risk of incorrect acceptance 误受风险
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Ua5w 101.working trial balance 试算平衡表
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u4x>gRz) 102.index and cross-referencing 索引和交叉索引
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_)G 5a };Pdn7;1G: 103.cash receipt 现金收入
\Vb|bw'e( iVT)V>U p 104.cash disbursement 现金支出
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P_a`* 105.bank statement 银行对账单
DrK@y8 fDjJdRS" 106.bank reconciliation 银行存款余额调节表
C&HN#Q_ xciwKIpS 107.balance sheet date
资产负债表日
LIE5of 'C7$,H' 108.net realizable value 可变现净值
?k`UQi]Q (1e,9!? 109.storeroom 仓库
l#IN)">1 O\F$~YQ 110.sale invoice 销售发票
u.ej<Lo /Bq4! n+ 111.price list 价目表
|BBo muAgsH$/ 112.positive confirmation request 积极式询证函
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NK\0X5##. 113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单
fG zx;<0P! ,n{R,]y\ 115.receiving report 验收报告
2q4-9vu |@5G\N - 116.gross margin 毛利
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6L"b O'_5K 117.manufacturing overhead 制造费用
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:?@J[ a$K6b5`>Rs 119.inventory-taking 存货盘点
MzMVs3w| {4 {X`$ 120.bond certificate 债券
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M1=eS@ 122.audit report 审计报告
v:"Y !i_~<6Wa7 123.entity 被审计单位
3"Zc|Ck <? s14D(:t( 124.addressee of the audit report 审计报告的收件人
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D\S> 125.unqualified opinion 无保留意见
e(I;[G +%, <m/XGFc 126.qualified opinion 保留意见
JmC2buO ASB3|uy _ 127.disclaimer of opinion 无法表示意见
97dF MU4BAN 128.adverse opinion 否定意见
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H/H( 查看《
注会考试《审计》中的128个英文单词(一) 》
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