61.assessed level of material misstatement risk 重大错报风险的评估水平
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IEj} (LGx;9S? 62.simall business 小规模企业
qQ^]z8g6P ^[5yff 4 63.accounting system
会计系统
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{8+ y%z$_V] 64.test of control 控制测试
|2^cPnv?G& 8+lM6O ~! 65.walk-through test 穿行测试
c7sW:Yzil e)GFJ3sW_ 66.communication 沟通
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o-49o5:1 67.flow chart 流程图
&;*jMu6 vJK0>":G 68.reperformance of internal control 重新执行
Un7jzAvQ ,7<5dIdZ 69.audit evidence
审计证据
cO_En`F wzF/`z&0?6 70.substantive procedures 实质性程序
Gi?" : 3*(kb1)& 71.assertions 认定
P>Pw;[b>O f)/Yru. ; 72.esistence 存在
yB,$4:C <mi*AY 73.occurrence 发生
-n+=[M gT?:zd=; 74.completeness 完整性
6XKiVP;h% E.zY(# S 75.rights and obligations 权利和义务
{f<2VeJ #px74EeI\ 76.valuation and allocation 计价和分摊
^FIpkhw ,l1A]Wx 77.cutoff 截止
{ZrIA+eH <y7nGXzLK 78.accuracy 准确性
:Z3Tyj}4 33:{IV;k 79.classification 分类
*QH@c3vUe\ 4l_!OUvt 80.inspection 检查
W+k SL{0 3"!h+dXw 81.supervision of counting 监盘
h/?$~OD 4,4S5u[| 82.observation 观察
J!YB_6b /m"O.17N 83.confirmation 函证
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DP_ ]\V<sT Z8IY!d 85.analytical procedures 分析程序
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%{Ib 86.vouch 核对
lC|`DG-B "tdF#>x 87.trace 追查
RrA9@95+ >BFUts% 88.audit sampling 审计抽样
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P{ "Te[R%aP 89.error 误差
w=JO$7 %dn!$[D@ 90.expected error 预期误差
N5_` >oh7f| 91.population 总体
vJI]ZnL{ lZ gX{ 92.sampling risk 抽样风险
-j& A;G 5NGQWg 93.non- sampling risk 非抽样风险
\D67J239E 5y^I~"_i 94.sampling unit 抽样单位
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ES-LLhVf i=3~ h Zl 95.statistical sampling 统计抽样
-A1@a=q ?$$Xg3w_# 96.tolerable error 可容忍误差
}IJE% f^Io:V\ 97.the risk of under reliance 信赖不足风险
@qUgp*+{ -<0xS.^ 98.the risk of over reliance 信赖过度风险
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gT4Oq__ db*yA@2Lg 99.the risk of incorrect rejection 误拒风险
xB:]{9r E5iNuJj=f 100. the risk of incorrect acceptance 误受风险
\RT3#X+ >p*7) 101.working trial balance 试算平衡表
xyzYY}PS \JLea$TM: 102.index and cross-referencing 索引和交叉索引
GAP,$xAaW :@@aIFRv 103.cash receipt 现金收入
(l+0*o,( u~8=ikn+T 104.cash disbursement 现金支出
zFi)R }Ot =|LB,REN 105.bank statement 银行对账单
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$E 106.bank reconciliation 银行存款余额调节表
<sTY<i VR =Jax T90x 107.balance sheet date
资产负债表日
%`bn=~T^ ##6u 108.net realizable value 可变现净值
W"!{f kD46Le++B 109.storeroom 仓库
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Jn@A 110.sale invoice 销售发票
Cy\ o{6 1lYQR`Uh 111.price list 价目表
H0\', X v%muno, 112.positive confirmation request 积极式询证函
a! 3e Z, kO/YO)g 113.negative confirmation request 消极式询证函
zI= 9 3!op'X! 114.purchase requisition 请购单
K BlJJH`z{ :#OaE, 115.receiving report 验收报告
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#Xk/<It 116.gross margin 毛利
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a["tks 117.manufacturing overhead 制造费用
KBDNK_7A SaOOD-u 118.material requisition 领料单
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fvNO/:, [(; .D 119.inventory-taking 存货盘点
>~O/ZDu/@ }XD=N#p@z 120.bond certificate 债券
XMF#l]P hAJ^(| 121.stock certificate 股票
W'PW;., vt#&YXu{A 122.audit report 审计报告
aJJ)ZP2+ 0HI0/Tvu$< 123.entity 被审计单位
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c`}YL4 124.addressee of the audit report 审计报告的收件人
19bqz ) bo#?,80L}` 125.unqualified opinion 无保留意见
Lh-+i F8J\#PW 126.qualified opinion 保留意见
2;7n0LOs} Bxf&gDwjgr 127.disclaimer of opinion 无法表示意见
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C* 128.adverse opinion 否定意见
je74As[ &x3R+(H { 查看《
注会考试《审计》中的128个英文单词(一) 》
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