61.assessed level of material misstatement risk 重大错报风险的评估水平
.'+Tnu(5q sEe^:aSN 62.simall business 小规模企业
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63.accounting system
会计系统
%S.R@C[3 z{``v|K 64.test of control 控制测试
uGc}^a2 n`0}g_\q 65.walk-through test 穿行测试
?KI_>{ z9&$Xao 66.communication 沟通
\|DcWH1 N\HOo-X 67.flow chart 流程图
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vlm&)DIt 68.reperformance of internal control 重新执行
k=w%oqpN e}kEh+4 69.audit evidence
审计证据
2@:Go`mg v~ZdMQvwt 70.substantive procedures 实质性程序
<d$|~qS_ =|pQA~UU# 71.assertions 认定
J L`n12$m [)#,~L3 72.esistence 存在
J03yFT,dF ,V.X-`Y 73.occurrence 发生
{Z1j>h$ l>7`D3 74.completeness 完整性
z~L(kf4 VoWlBH 75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
DP &,jU6 1 nX/5z_U 77.cutoff 截止
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iFR* 78.accuracy 准确性
Kt;h'? k[gO>UGB; 79.classification 分类
j2=jD G DZilK: 80.inspection 检查
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( 81.supervision of counting 监盘
+/-#yfn!TR N'i%9SBcg 82.observation 观察
#fRhG^QKp *(PGLYK 83.confirmation 函证
U<KvKg iaLsIy#h 84.computation 计算
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P/ ]j~V01p/e 85.analytical procedures 分析程序
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6LNE 86.vouch 核对
/3L1Un* Ym8G=KA 87.trace 追查
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t 88.audit sampling 审计抽样
4=%Uv^M [C,<Q 89.error 误差
|K,9EM3 1*Yf[;L 90.expected error 预期误差
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Yl:* 9.!6wd4mw 91.population 总体
7(QRG\G# ?76Wg:: 92.sampling risk 抽样风险
p'0jdb :S i"_)91RA 93.non- sampling risk 非抽样风险
w9SPkPkYE gah3d*d7 94.sampling unit 抽样单位
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b]n{b2 `kpX}cKK} 95.statistical sampling 统计抽样
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<IC=x(T 96.tolerable error 可容忍误差
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)G'._ [V|,O'X ~ 97.the risk of under reliance 信赖不足风险
+\fr3@Yc E5~HH($b 98.the risk of over reliance 信赖过度风险
JN .\{ Y +?w 7Nm` 99.the risk of incorrect rejection 误拒风险
&BY%<h0c rr>QG<i;G 100. the risk of incorrect acceptance 误受风险
o8-BTq8 r/$+'~apTk 101.working trial balance 试算平衡表
9TIyY`2! h3Nwxj~E 102.index and cross-referencing 索引和交叉索引
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o} 103.cash receipt 现金收入
ug'I:#@2 <Bn^+u \ 104.cash disbursement 现金支出
W2D^%;mw 3l_Ko%qS 105.bank statement 银行对账单
5Q#;4 =Mzg={)v 106.bank reconciliation 银行存款余额调节表
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@{rkp 107.balance sheet date
资产负债表日
lM86 *g 'l MUhC6s\F 108.net realizable value 可变现净值
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Q 109.storeroom 仓库
}fpK{db w<3}(1 110.sale invoice 销售发票
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R 111.price list 价目表
(o~f6pNB, ZF"f.aV8) 112.positive confirmation request 积极式询证函
bW(+Aw=O es]\xw 113.negative confirmation request 消极式询证函
veFl0ILd VUC 114.purchase requisition 请购单
l=8)_z;~D ~=h]r/b< U 115.receiving report 验收报告
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pb) 116.gross margin 毛利
7}OzTup >!s=f 117.manufacturing overhead 制造费用
#H{<nVvg^ sOg@9-_Uh 118.material requisition 领料单
9!b,!#= qR4(' 119.inventory-taking 存货盘点
?v-IN fu?5gzT+b 120.bond certificate 债券
Vc.A<( E1IRb': 121.stock certificate 股票
jCDZ$W89 hLPg=8nJ_ 122.audit report 审计报告
u*B.<GmN !8yw!hA 123.entity 被审计单位
|:$D[= vpcHJ^19 124.addressee of the audit report 审计报告的收件人
L&=j O0_ DeE-M" 125.unqualified opinion 无保留意见
#P.jlpZk ("0@_05OH 126.qualified opinion 保留意见
-CfGWO#Gbx s\i=-` 127.disclaimer of opinion 无法表示意见
R#i|n<x -fw0bL%0 128.adverse opinion 否定意见
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GN &,4]XT 查看《
注会考试《审计》中的128个英文单词(一) 》
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