61.assessed level of material misstatement risk 重大错报风险的评估水平
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e !6|Kpy8 62.simall business 小规模企业
g]iWD;61 ru3nnF_I 63.accounting system
会计系统
K>Fo+f |U1X~\"" 64.test of control 控制测试
kP%'{ *La*j3|: 65.walk-through test 穿行测试
Cst\_j ywmx6q4MFL 66.communication 沟通
e+bpbyV_# s!Y>\3rMW 67.flow chart 流程图
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"G| 8~:qn@Z|E 68.reperformance of internal control 重新执行
W5$jIQ}Bw 0KnlomuH2 69.audit evidence
审计证据
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^[]f 70.substantive procedures 实质性程序
m^U\l9LE ]N-K`c] 71.assertions 认定
u%5B_<90V v;el= D 72.esistence 存在
P\iw[m7O )<DL' 73.occurrence 发生
?F*gFW_k ~Ht[kO 74.completeness 完整性
6 )0$UW M^r1b1tR 75.rights and obligations 权利和义务
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y_qFXd 76.valuation and allocation 计价和分摊
T'\lntN #E5#{bra 77.cutoff 截止
q ]rsp0P2 P_hwa1~d 78.accuracy 准确性
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R])u5c' 79.classification 分类
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EbfDO 80.inspection 检查
e.\d7_T+ $"J+3mO 81.supervision of counting 监盘
g[-'0d\1 M=26@ n 82.observation 观察
+H/^RvUjF 3?Bq(( 83.confirmation 函证
NJs )2 ~?E x?!\9R 84.computation 计算
qQ/j+ *M/3 1qI 85.analytical procedures 分析程序
L2P~moVIi h:"<x$F 86.vouch 核对
O9p8x2 ff?:_q+.N 87.trace 追查
Z?G-~3]e m$*dPje 88.audit sampling 审计抽样
qW][Q%'lt >\^:xxTf 89.error 误差
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a5?Rj~h!< fph*|T&R 91.population 总体
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` D"bLJj/! 92.sampling risk 抽样风险
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\cCZ" ^&h|HO-5 93.non- sampling risk 非抽样风险
4punJg~1 syv6" 2Z'B 94.sampling unit 抽样单位
}7X85@jC /tJJ2 =%l 95.statistical sampling 统计抽样
hi*\5(uH op"RrZAZBT 96.tolerable error 可容忍误差
C \H%4p1r 'd|_ i6:y& 97.the risk of under reliance 信赖不足风险
/(E)|*~6 qdL;Ii<Y0 98.the risk of over reliance 信赖过度风险
$a(wM1S4 bMxzJRrNg 99.the risk of incorrect rejection 误拒风险
c3`X19'%fM ?X]7jH<iw; 100. the risk of incorrect acceptance 误受风险
+ 3aAL& +[V?3Gdb 101.working trial balance 试算平衡表
y2TJDb1 Pp@ P] 102.index and cross-referencing 索引和交叉索引
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B;:Ald 103.cash receipt 现金收入
Qi w "x, ]GJIrtS4 104.cash disbursement 现金支出
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X@\rg}kP 105.bank statement 银行对账单
.?<,J lmp0Ye| 106.bank reconciliation 银行存款余额调节表
T,!?+# {&4+W=0
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资产负债表日
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ou@cs cmZ39pjBJ 108.net realizable value 可变现净值
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F!Y%=;[ UCa(3p^V_ 109.storeroom 仓库
R3jhq3F\Y hof:36 < 110.sale invoice 销售发票
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kG!w 111.price list 价目表
?Sh]m/WZd[ \.POb5]p0 112.positive confirmation request 积极式询证函
K`M 8[ %S MkRRBvk 113.negative confirmation request 消极式询证函
|/Ggsfmby D+ 9xI 114.purchase requisition 请购单
{3i.U028] 38tRb"3zP 115.receiving report 验收报告
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'Dc4 T5=3 jPQ 116.gross margin 毛利
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b`D 117.manufacturing overhead 制造费用
'Wn'BRXq3 ol^OvG:TQ 118.material requisition 领料单
^{DXin 1O` ?.LS_e_0 119.inventory-taking 存货盘点
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VJ+X|Z }Cvf[H1+ 120.bond certificate 债券
?rKewdGY YiTiJ9jf 121.stock certificate 股票
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5vmI'E LS}u6\( 122.audit report 审计报告
z|Q)^ ,ZHIXylZ 123.entity 被审计单位
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125.unqualified opinion 无保留意见
u3a"[DB9c B36_OH 126.qualified opinion 保留意见
Tv_KdOv8 E].hoq7WiB 127.disclaimer of opinion 无法表示意见
]o$aGrZ bX Q*d_]WT 128.adverse opinion 否定意见
h8&VaJ e4fh<0gX 查看《
注会考试《审计》中的128个英文单词(一) 》
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