61.assessed level of material misstatement risk 重大错报风险的评估水平
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1b@]^Ue 62.simall business 小规模企业
+5%ncSJx ?` 2z8uD/ 63.accounting system
会计系统
0bu!(Tpg7 Z,>owoP4 64.test of control 控制测试
uY3?(f# |w>d]eA5 65.walk-through test 穿行测试
A'*#UYn( O_*tDq,e 66.communication 沟通
/KlSI<T@ "a<:fEsSE 67.flow chart 流程图
oYWHO<b }#nd&ND 68.reperformance of internal control 重新执行
M0]J`fL@ t*-_MG 69.audit evidence
审计证据
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w LfvRH?<W 70.substantive procedures 实质性程序
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gUW] 71.assertions 认定
SOS|3q_` tHFUV\D;, 72.esistence 存在
9zpOp-K6 m;vm7]5 73.occurrence 发生
Lv #}Gm XMLl>w2z 74.completeness 完整性
^[q/w<_j~ ;20sh^~ 75.rights and obligations 权利和义务
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$;)A:*e 76.valuation and allocation 计价和分摊
Zy>y7O(, $Ut1vp1$ 77.cutoff 截止
4v`;D,dIu %~N| RSec 78.accuracy 准确性
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79.classification 分类
\{o<-S;h cq$_$jRx 80.inspection 检查
_ujhD +Ecn 81.supervision of counting 监盘
|gfG\fL3V r$,Xv+} 82.observation 观察
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'KI?TyQ @680.+Kw 83.confirmation 函证
&p55Cg@e) gbFHH,@ 84.computation 计算
|sAl k,8s ZD4:'m`T/ 85.analytical procedures 分析程序
2UTmQOm .nei9Y* 86.vouch 核对
H)X&5E X//=OpS` 87.trace 追查
?p>m;Aq 5W09>C>OC 88.audit sampling 审计抽样
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.Z@ i z5 $/Llzpvny 90.expected error 预期误差
QF$s([ OS=~<ba 91.population 总体
-E.fo._L5 :\%ZTBLL 92.sampling risk 抽样风险
[u^~ND ' Pt/F$A{Cj 93.non- sampling risk 非抽样风险
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P1z"j: 94.sampling unit 抽样单位
9{-H/YS\_s Dt'bbX'edw 95.statistical sampling 统计抽样
eo&G@zwN w$jSlgUHy) 96.tolerable error 可容忍误差
tSVS ogGd 7H?lR~w 97.the risk of under reliance 信赖不足风险
z7&m,:M 9x#Tj/5% 98.the risk of over reliance 信赖过度风险
, Q ) Axla@ 99.the risk of incorrect rejection 误拒风险
JcC2Zn6 I.U=%{. 100. the risk of incorrect acceptance 误受风险
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sM$8 101.working trial balance 试算平衡表
~e686L0j n/%M9osF 102.index and cross-referencing 索引和交叉索引
$|I hO oW6b3Q/B 103.cash receipt 现金收入
oKPG0iM: %kuUQ%W1 104.cash disbursement 现金支出
?2K~']\S UW{C`^?=B 105.bank statement 银行对账单
Tzfk_h3hE ]<u%jTQREd 106.bank reconciliation 银行存款余额调节表
8`Tj *7Y= _:KeSskuO 107.balance sheet date
资产负债表日
<'~6L#>,< y]uBVn'u 108.net realizable value 可变现净值
U[hokwZ gj4ONmY 109.storeroom 仓库
'wo}1^V /mK]O7O7 110.sale invoice 销售发票
`~h8D9G R+9 hog 111.price list 价目表
Eg1|Kg\& 27Vx<W 112.positive confirmation request 积极式询证函
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]VQnQ 113.negative confirmation request 消极式询证函
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vH 114.purchase requisition 请购单
5IbCE.>iU U}GO* + 115.receiving report 验收报告
=P,pW (Vt5@25JW 116.gross margin 毛利
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3w+ +F@( 117.manufacturing overhead 制造费用
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gjTX 118.material requisition 领料单
1vCVTuRF g>{t>B%v^K 119.inventory-taking 存货盘点
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&0OH:P% 120.bond certificate 债券
n%6=w9.%c n.1$p 121.stock certificate 股票
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H.$Y;~ e<"sZK 122.audit report 审计报告
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~ J,k.*t: 123.entity 被审计单位
'<AE%i, 5?TX.h9B4 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
%4w#EbkSS 0kaMYV? 126.qualified opinion 保留意见
%< Jj[F UL xgvq 127.disclaimer of opinion 无法表示意见
P,k=u$ ZC)m&V1 128.adverse opinion 否定意见
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] #2%8@?_-M 查看《
注会考试《审计》中的128个英文单词(一) 》
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