61.assessed level of material misstatement risk 重大错报风险的评估水平
IXjFK ['~E _z 62.simall business 小规模企业
6-"@j@l5< >4 n\ 63.accounting system
会计系统
BQ8vg8e]B dJvT2s.t[ 64.test of control 控制测试
)~X.x"}8k 0Dt-!Q7 65.walk-through test 穿行测试
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h_> 66.communication 沟通
9Sey&x NIo!WOi 67.flow chart 流程图
#fGI#]SG? m%ec=%L9 68.reperformance of internal control 重新执行
Q[n*ce7L0 mz>GbImVD~ 69.audit evidence
审计证据
i)!2DXn ( IXUT6| 70.substantive procedures 实质性程序
-P6Z[V% rv?4S`Z,x$ 71.assertions 认定
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}<9 72.esistence 存在
h_>DcVNIx 7Gwo:s L 73.occurrence 发生
drwD3jx0xv +0l-zd\ 74.completeness 完整性
saa3BuV 6 PDgd'y 75.rights and obligations 权利和义务
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v 76.valuation and allocation 计价和分摊
{j8M78 }3 f2LiCe.? 77.cutoff 截止
?hmuAgOtbh :<P3fW 78.accuracy 准确性
14pyHMOR xNd p]u 79.classification 分类
?/}N #E$*PAB 80.inspection 检查
;F;Vm$ 11iV{ h 81.supervision of counting 监盘
]r\FC\n6e J#?`l, 82.observation 观察
0FcG;i+ (V x2*Aw] 83.confirmation 函证
oTN:Q"oK7? O=5q<7PM. 84.computation 计算
hiKyU!)Hv 5AbY 59 85.analytical procedures 分析程序
r_hs_n!6 j Gp&P 86.vouch 核对
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`$.D 87.trace 追查
2,6~;R tbXl5x0 88.audit sampling 审计抽样
.% 79(r^ w9w=2 * 89.error 误差
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%i{{Y&l 90.expected error 预期误差
P84=.*> ]++,7Z\AU 91.population 总体
8ZF!}kb0F Ea)=K'Pz 92.sampling risk 抽样风险
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%\))) 93.non- sampling risk 非抽样风险
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L :U vW-o%u* 94.sampling unit 抽样单位
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O2:1aG 95.statistical sampling 统计抽样
%Jji<M] ;4QE.&s` 96.tolerable error 可容忍误差
- -\eYVh[ J=J!)\m 97.the risk of under reliance 信赖不足风险
$|tk?Sps `&:>?Y/X2 98.the risk of over reliance 信赖过度风险
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T#\=v(_NR 99.the risk of incorrect rejection 误拒风险
tlM >=s'T JM7FVB 100. the risk of incorrect acceptance 误受风险
R"yxpw j>?`N^ 101.working trial balance 试算平衡表
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P_V 102.index and cross-referencing 索引和交叉索引
CofTTYl UX'q64F! 103.cash receipt 现金收入
Ga_Pt8L6 mT/^F{c 104.cash disbursement 现金支出
o)GesgxFa5 u+O"c 105.bank statement 银行对账单
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6 )KY4BBc 106.bank reconciliation 银行存款余额调节表
Mh2Zj /:v}Ni"6nF 107.balance sheet date
资产负债表日
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C -Q/wW4dE= 108.net realizable value 可变现净值
QUm[7<" S5:&_&R8[ 109.storeroom 仓库
rp4{lHw>C/ 1*e7NJ/., 110.sale invoice 销售发票
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voFg6zoV_ 111.price list 价目表
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JA 112.positive confirmation request 积极式询证函
1\%@oD_zG }lXor~_i 113.negative confirmation request 消极式询证函
l<qEX O \<hHZS 114.purchase requisition 请购单
b%KcS&-6 Z^BZH/I? 115.receiving report 验收报告
?,]eN&` B6j/"x6N15 116.gross margin 毛利
"sIww ^oYRBEIJH 117.manufacturing overhead 制造费用
505ejO| {6O}E9 118.material requisition 领料单
M?=I{}!@Q ;Ea8> 119.inventory-taking 存货盘点
?LJiFG]^m a*t @k*d_ 120.bond certificate 债券
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121.stock certificate 股票
yVQW|D0,j >5E1y! 122.audit report 审计报告
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1 `EfFyhG$ 123.entity 被审计单位
ESk:$`P @FZ_[CYg 124.addressee of the audit report 审计报告的收件人
,c0t#KgQ. bPif"dhHe 125.unqualified opinion 无保留意见
k'*vG6! |#{ i7>2U 126.qualified opinion 保留意见
EM@EB<pRX cv1PiIl 127.disclaimer of opinion 无法表示意见
;at1|E* j/q&qrlL 128.adverse opinion 否定意见
$=ESY>MO P_b!^sq9 查看《
注会考试《审计》中的128个英文单词(一) 》
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