61.assessed level of material misstatement risk 重大错报风险的评估水平
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*{K;8 62.simall business 小规模企业
Rv)>xw Fm4)|5 63.accounting system
会计系统
)GR4U8<>g PiF &0; 64.test of control 控制测试
ws< (LH pvY BhTz0 65.walk-through test 穿行测试
v&Oc,W $n* wS, 66.communication 沟通
3h`_Qv%g dQJ)0!B 67.flow chart 流程图
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;W cc{^0JT 68.reperformance of internal control 重新执行
Sq[LwJ VQ^}f/A 69.audit evidence
审计证据
GDY=^r 4N8(WI"4S 70.substantive procedures 实质性程序
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ce/& D"8 ?4+ 71.assertions 认定
4#lOAzDtv dT'd C 72.esistence 存在
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;m 73.occurrence 发生
4x"9Wr=} # "!q_@b,D 74.completeness 完整性
-^$`5Rk %JPBD]&M 75.rights and obligations 权利和义务
~zhP[qA}) D2]i*gs 76.valuation and allocation 计价和分摊
qaiR329fx fzZ`O{$8 77.cutoff 截止
T.pc3+B8N ~TYpq;rq 78.accuracy 准确性
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7` 36UUt!}p 79.classification 分类
\^x`GsVy bDjm:G 80.inspection 检查
SSysOeD+ ^0HgE;4 81.supervision of counting 监盘
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z 82.observation 观察
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5[; 0bl 8J5Ar5 83.confirmation 函证
/Jf}~}JP .qS(-7< 84.computation 计算
vJ{aBx`VS C9^C4
85.analytical procedures 分析程序
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Q$/( 86.vouch 核对
V,&A?
Y A.cNOous| 87.trace 追查
OE=.@Ry" fVz0H1\J& 88.audit sampling 审计抽样
f"R'Q|7D 7'.]fs: 89.error 误差
d-`z1' N"A`tc5& 90.expected error 预期误差
_B7+n"t\r {<Y\flj{@m 91.population 总体
>hO9b;F} dy3fZ(=q^ 92.sampling risk 抽样风险
=[LUOOR*] QC6:ZxP 93.non- sampling risk 非抽样风险
eS/Au[wS %r]V:d+ 94.sampling unit 抽样单位
>E9 k5 0DX)%s,KO 95.statistical sampling 统计抽样
..Bf-)w _K3;$2d|R 96.tolerable error 可容忍误差
sFw;P` cs?IzIQ 97.the risk of under reliance 信赖不足风险
nQ#NW8*Fs i-,_:z=J 98.the risk of over reliance 信赖过度风险
)6{,y{5! m1Xc3=Y 99.the risk of incorrect rejection 误拒风险
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cC]lO 100. the risk of incorrect acceptance 误受风险
;s?,QvE{r# 5M\bH'1 101.working trial balance 试算平衡表
\. YJs"<3 ZuT5}XxF 102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入
v9"03=h BMb0Pu8 104.cash disbursement 现金支出
$0*D7P^8 AI]lG]q8 105.bank statement 银行对账单
ak\[+wQ ZMGC@4^F 106.bank reconciliation 银行存款余额调节表
`5SQ4 <3laNk 107.balance sheet date
资产负债表日
^00C"58A o]<J&<WM 108.net realizable value 可变现净值
aSIoq}c( 28>/#I9/] 109.storeroom 仓库
Ge1"+:tbJ Hb\['VhzM 110.sale invoice 销售发票
<=%=,Yk w d6+,B 111.price list 价目表
j%i6H1#.Z lJt?0;gn 112.positive confirmation request 积极式询证函
P52qt N< _8e0vi!~2 113.negative confirmation request 消极式询证函
|%uy{ EzU3'x 114.purchase requisition 请购单
U% OlYP$g lsU`~3nr 115.receiving report 验收报告
h059 DiH ^bECX<,H 116.gross margin 毛利
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!s D!mx &O9 117.manufacturing overhead 制造费用
as"@E>a _|7bpt9 118.material requisition 领料单
0+NGFX\p MH=Ld=i 119.inventory-taking 存货盘点
9yp'-RKjw 7GRPPh<4 120.bond certificate 债券
p21li}Iu e6Kyu* 121.stock certificate 股票
+|qw>1J( P?J\pJ1|7 122.audit report 审计报告
Esf\Bo" tk+4noA 123.entity 被审计单位
c]NZGn* Z<#h$XUA 124.addressee of the audit report 审计报告的收件人
?N&s. =l>=]O~h 125.unqualified opinion 无保留意见
36}&{A KgXu x-q 126.qualified opinion 保留意见
F!P,%JmI< <MJ-w1A 127.disclaimer of opinion 无法表示意见
04:QEC"9mj *mn"GK6 128.adverse opinion 否定意见
Gm=e;X;r ;<#=|eD2 查看《
注会考试《审计》中的128个英文单词(一) 》
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