61.assessed level of material misstatement risk 重大错报风险的评估水平
@!%<JZEz3 Duptles 62.simall business 小规模企业
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Kh\F ( 3w{i5gGn 63.accounting system
会计系统
[`ttNW(_ ,iSs2&$m 64.test of control 控制测试
\,p) gvA&F|4 65.walk-through test 穿行测试
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S- 66.communication 沟通
Mv4JF(,S \8Blq5n-O* 67.flow chart 流程图
^o?.Rph|i] D*D83z OzN 68.reperformance of internal control 重新执行
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2^Jvc }b\d CGVr 69.audit evidence
审计证据
<PV @JJ" fVf.u'.8 70.substantive procedures 实质性程序
!EpP-bq'* |":^3 71.assertions 认定
ZV;#ZXch o6vm(I% 72.esistence 存在
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F7' ;Kkn7&'F 73.occurrence 发生
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IIj 74.completeness 完整性
>xP $A{ xZ,g6s2o 75.rights and obligations 权利和义务
"me Jn/ I"@5=m5 76.valuation and allocation 计价和分摊
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/m: 77.cutoff 截止
4|++0=#D$ [ HNGTde& 78.accuracy 准确性
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C^ 6x[gg !;85 79.classification 分类
7~ |o_T aNXu"US+Sp 80.inspection 检查
)C|>M'g@v b,318R8+G 81.supervision of counting 监盘
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2!" N9Adt 82.observation 观察
eU{=x$o6S #~p1\['|M 83.confirmation 函证
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xQJdt$]U@ 84.computation 计算
'iL['4~. ~Dkje 85.analytical procedures 分析程序
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;6e@U} C= hE@ 86.vouch 核对
-{L[Wt{1 *5|\if\ 87.trace 追查
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5[H k#&y 88.audit sampling 审计抽样
,"}'NH@ LClPAbr 89.error 误差
g7d) YUc P5aHLNit 90.expected error 预期误差
uMqo)J@s ^(&:=r.PC 91.population 总体
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+ 92.sampling risk 抽样风险
-JUv'fk r}vI#;& 93.non- sampling risk 非抽样风险
0n3O;=[aV ]p#Zdm1EL 94.sampling unit 抽样单位
S!g&&RDx T8qG9)~3 95.statistical sampling 统计抽样
]vu'+F$ D;:lw] 96.tolerable error 可容忍误差
,P9B8oIq LW,!B.`@ 97.the risk of under reliance 信赖不足风险
t/q\Ne\\, x28Bz*O 98.the risk of over reliance 信赖过度风险
Iem* 'r 9 -TFyZYU 99.the risk of incorrect rejection 误拒风险
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^X 100. the risk of incorrect acceptance 误受风险
rU'&o) a^ a2YdkdjT 101.working trial balance 试算平衡表
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zkax GU"MuW`u2 102.index and cross-referencing 索引和交叉索引
VY![VnHsB @];Xbbw+c 103.cash receipt 现金收入
0e/~H^,SQ Mb/R+:C` 104.cash disbursement 现金支出
eL-92]]e DpTQP u9 105.bank statement 银行对账单
lUWjm%| n287@Y4Ru 106.bank reconciliation 银行存款余额调节表
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5 107.balance sheet date
资产负债表日
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,x.R +/UInAM 108.net realizable value 可变现净值
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R/ .0s/O 110.sale invoice 销售发票
"w|GIjE+ `Y+p7*Qr2 111.price list 价目表
"h)+fAT|, `%rqQnVB 112.positive confirmation request 积极式询证函
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S 242lR0#aY 113.negative confirmation request 消极式询证函
=P2T&Gb /S|Pq!4< 114.purchase requisition 请购单
7eu7ie6 g:OVAA 115.receiving report 验收报告
beO*| VpJ2Qpd= 116.gross margin 毛利
II[qWs>RG[ jIuE1ve 117.manufacturing overhead 制造费用
(+T|B E3*# {L.0jAwB 118.material requisition 领料单
u6|7P<HUfb ==|//:: \ 119.inventory-taking 存货盘点
#mtlgK' m#8mU,7 120.bond certificate 债券
|ss_< Vwl`A3Y 121.stock certificate 股票
o'Po<I PBkKn3P3 122.audit report 审计报告
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9 123.entity 被审计单位
6B|IbQ^ }X}fX#[ 124.addressee of the audit report 审计报告的收件人
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10T `_z8DA}E 125.unqualified opinion 无保留意见
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;d+ 126.qualified opinion 保留意见
C;STJrew LVO`+: 127.disclaimer of opinion 无法表示意见
l"O=x t`m{ L# (o(4g2 128.adverse opinion 否定意见
Qv[@ioc C3WqUf<8`{ 查看《
注会考试《审计》中的128个英文单词(一) 》
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