61.assessed level of material misstatement risk 重大错报风险的评估水平
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GxxW&y 62.simall business 小规模企业
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"DZY6 63.accounting system
会计系统
fr3d +6\Zj) 64.test of control 控制测试
<'*LRd$1 7$=InK 65.walk-through test 穿行测试
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66.communication 沟通
CTa57R u6agoK|^9 67.flow chart 流程图
Otuf]B^s >bW#Zs,6 68.reperformance of internal control 重新执行
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审计证据
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KCeg 70.substantive procedures 实质性程序
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71.assertions 认定
bG#>uE J- :I#V. 72.esistence 存在
ez$(c C'x&Py/# 73.occurrence 发生
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@X y)@wjH{6 74.completeness 完整性
,zjv7$L #6= 75.rights and obligations 权利和义务
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.y 76.valuation and allocation 计价和分摊
02^ rV*re S9.o/mr 77.cutoff 截止
|L ev.,,Ph U xGApK=X 78.accuracy 准确性
4WB0Pt{ hVY$;s 79.classification 分类
2+XAX:YD ygcm|PrS 80.inspection 检查
]f_p8?j" 2^7`mES 81.supervision of counting 监盘
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|q F^:3?JA_ 82.observation 观察
B@ EC5Ap* Bzf^ivT3L 83.confirmation 函证
>(<f 0 ob]w;" 84.computation 计算
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-kR ;$4\e)AB 85.analytical procedures 分析程序
@0''k ,P0) 6> 86.vouch 核对
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87.trace 追查
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E& ;uGv:$([g 88.audit sampling 审计抽样
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G 89.error 误差
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NXDn sI2^Qp@O1 90.expected error 预期误差
AbM'3Mkz vY3h3o 91.population 总体
A#,ZUOPGH 4xj4=C~i 92.sampling risk 抽样风险
ueNS='+m i|kRK7[6B 93.non- sampling risk 非抽样风险
UiNP3TJ'L *T1_;4i 94.sampling unit 抽样单位
h68 xet; er\|i. Y 95.statistical sampling 统计抽样
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* Fr-SvsNFB 96.tolerable error 可容忍误差
(8OsGn U<XG{<2 97.the risk of under reliance 信赖不足风险
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- |s_GlJV. 98.the risk of over reliance 信赖过度风险
DmcZta8n] 6]wIG$j 99.the risk of incorrect rejection 误拒风险
a+QpM*n7Lq I/N *gy?* 100. the risk of incorrect acceptance 误受风险
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Ww804ir {;oPLr+Z 101.working trial balance 试算平衡表
x)&\z} wd6owr 102.index and cross-referencing 索引和交叉索引
^.y\(= dh\P4 103.cash receipt 现金收入
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O/LXdz0B eS!/(#T 105.bank statement 银行对账单
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7>RY/O;Z, 106.bank reconciliation 银行存款余额调节表
F'Z,]b'st3 \2z>?i) 107.balance sheet date
资产负债表日
Bw.i}3UT6 Ys7]B9/1O 108.net realizable value 可变现净值
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ll)Y $cgcX 109.storeroom 仓库
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gvZV-< ;VK.2^jW! 110.sale invoice 销售发票
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5 i/.6>4tE: 111.price list 价目表
'ga/ ^J{:x 112.positive confirmation request 积极式询证函
(<lhn gM]:Ma 113.negative confirmation request 消极式询证函
1;iUWU1@ q\ %I#1 114.purchase requisition 请购单
TqQ[_RKg2 +`15le`R 115.receiving report 验收报告
OrW Rb;'O89Hj@ 116.gross margin 毛利
{RPI]DcO/ I+(nu47ZT 117.manufacturing overhead 制造费用
K NOIZj N>E_%]C h 118.material requisition 领料单
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sA jWgX_//! 119.inventory-taking 存货盘点
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=MWHJ'3-/ 120.bond certificate 债券
}B^tL$k z9"U!A4 121.stock certificate 股票
iRBfx O&&~NXI\ 122.audit report 审计报告
UZ";a453r m[2gdJK 123.entity 被审计单位
{h4E8.E fsXy"#mOkD 124.addressee of the audit report 审计报告的收件人
';"VDLb3 )PZT4jTt 125.unqualified opinion 无保留意见
R-14=|7a- 7Yy ; 126.qualified opinion 保留意见
3XKf!P afk>+4q 127.disclaimer of opinion 无法表示意见
d5 -qZ{W <naz+QK' 128.adverse opinion 否定意见
yQrD9*t&g (%9$! v{3 查看《
注会考试《审计》中的128个英文单词(一) 》
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