61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业
IFLphm5 +ai3 63.accounting system
会计系统
bmT%?it q!z?Tn#!jd 64.test of control 控制测试
@-q,%)?0}= }e7Rpgu 65.walk-through test 穿行测试
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#+0m! Es=G' au 66.communication 沟通
,EQ0""G! S>lP?2J 67.flow chart 流程图
rZI63S &8VH m?h 68.reperformance of internal control 重新执行
jFQ y[k-B R@\fqNq 69.audit evidence
审计证据
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u uP9b^LEoN 70.substantive procedures 实质性程序
A}(xH`A xW"O|x$6 71.assertions 认定
z_c-1iXCW `I7s|9-= 72.esistence 存在
<"Y>|X cS.@02~f" 73.occurrence 发生
U6JD^G=qR, ^#5'` #t 74.completeness 完整性
)!(gS, r\m{;Z#LJm 75.rights and obligations 权利和义务
uQdeKp4( -x?Z2EA! 76.valuation and allocation 计价和分摊
bdrE2m +*.*bo 77.cutoff 截止
g$Tsht(rHD =eA|gt 78.accuracy 准确性
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ct ?y|&Mz'XJ( 79.classification 分类
fRNj *bIV %DuPM66r 80.inspection 检查
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9T # 81.supervision of counting 监盘
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4b) 82.observation 观察
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Gs#9'3_U5 83.confirmation 函证
uGAQt9$>_ TTG=7x:3 84.computation 计算
cc${[yj) mxqZj8VuH 85.analytical procedures 分析程序
T4x%3-4; yBK$2to~ 86.vouch 核对
8jCho c:Czu 87.trace 追查
>s%Db<(P= 0d[O/Q` 88.audit sampling 审计抽样
LR&MhG7 ^Zl[#:EFP 89.error 误差
14&| (M J@_M%eN 90.expected error 预期误差
A^lm 0[3q +1#;s!e 91.population 总体
Q]5_s{kiz Jk{SlH3' 92.sampling risk 抽样风险
&. _"rhz dpz@T>MS= 93.non- sampling risk 非抽样风险
)EMlGM'2q {"jtR<{) 94.sampling unit 抽样单位
XY)X-K$ Xg.Lo2s 95.statistical sampling 统计抽样
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jR\pYRK UR'v;V&Cb\ 97.the risk of under reliance 信赖不足风险
M_0f{ tF[)Y# 98.the risk of over reliance 信赖过度风险
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~!ei]UP bD)"Jy 100. the risk of incorrect acceptance 误受风险
jNbVp{%/S} ^vm6JWwN0B 101.working trial balance 试算平衡表
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uuTLX%3 idHI)6! 102.index and cross-referencing 索引和交叉索引
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= y^5PjN o w(9dB&E 104.cash disbursement 现金支出
T5`ML'Dej Lapeh>1T 105.bank statement 银行对账单
XX-(>B0L fAkfNH6 106.bank reconciliation 银行存款余额调节表
BN(=LQ2[" :tbI=NDb 107.balance sheet date
资产负债表日
?9?A)?O<j~ h[Sd3Z* 108.net realizable value 可变现净值
9PV]bt, eSIG+{;& 109.storeroom 仓库
`]]5!U2 +hKU]DP2; 110.sale invoice 销售发票
m{$+ PcbhylKd 111.price list 价目表
).HA#!SE IAbQgBvUD 112.positive confirmation request 积极式询证函
VZ IY=Q>g erv94acq 113.negative confirmation request 消极式询证函
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h]j( Q(A$ >A 114.purchase requisition 请购单
IkmEctAU XXm7rn 115.receiving report 验收报告
4cy,'B {tOf0W| 116.gross margin 毛利
a/s5Oit2'X dHAT($QG 117.manufacturing overhead 制造费用
bD/ZKvg PN99 R]K0g 118.material requisition 领料单
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119.inventory-taking 存货盘点
:G98uX t 3S#p4{3 120.bond certificate 债券
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?f| }UcdkKq 121.stock certificate 股票
gT=pO`a 5"G-r._ 122.audit report 审计报告
tz?3R#rM GL>YJ% 123.entity 被审计单位
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T] ml|FdQ 124.addressee of the audit report 审计报告的收件人
>jiez, %hmRh~/& 125.unqualified opinion 无保留意见
E ,ilJl\ k(7Q\JKE 126.qualified opinion 保留意见
kWa5=BW2f `z q+Xl 127.disclaimer of opinion 无法表示意见
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1< 查看《
注会考试《审计》中的128个英文单词(一) 》
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