61.assessed level of material misstatement risk 重大错报风险的评估水平
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.jMq 62.simall business 小规模企业
~}Rj$%_ <T[E=# 63.accounting system
会计系统
.5 s`>[F@N7.o 64.test of control 控制测试
Y2'cs~~$Ce BL&LeSa 65.walk-through test 穿行测试
svXR<7)# G\TfL^A 66.communication 沟通
ws^4?O 3j3N!T9 67.flow chart 流程图
|F#1C9]P ]r_;dY a 68.reperformance of internal control 重新执行
vOg#Dqn- H.UX,O@ 69.audit evidence
审计证据
qY[xpm s=[h?kB 70.substantive procedures 实质性程序
10H)^p%3+ H:"maS\I 71.assertions 认定
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Cu\ o6//IOZ 72.esistence 存在
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73.occurrence 发生
kY'T{Sm1^ puT'y 74.completeness 完整性
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_[ayE 75.rights and obligations 权利和义务
[|l?2j\ m>SErxU(z 76.valuation and allocation 计价和分摊
|.wEm;Bz VsA'de!V4[ 77.cutoff 截止
>|;aIa@9 u_rdmyq$x/ 78.accuracy 准确性
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Xo Q?X>E3=U 79.classification 分类
fNrgdfo ~jsLqY*(+ 80.inspection 检查
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}f{\Q 81.supervision of counting 监盘
g(4xC7xK6 KgR<E 82.observation 观察
(T2m"Yi: r7',3V 83.confirmation 函证
yBI'djL~> *E{2J:` 84.computation 计算
+a*tO@HG <qGu7y" 85.analytical procedures 分析程序
jRL<JZ1N L5,NP5RC 86.vouch 核对
4rrSb* __.+s32SS$ 87.trace 追查
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XtU5SVq 88.audit sampling 审计抽样
NQ6sGL NC38fiH_N 89.error 误差
^_m9KA -a-(r'Qc( 90.expected error 预期误差
7nuU^wc YIjTL!bA" 91.population 总体
L`24?Y{ =kuMWaD 92.sampling risk 抽样风险
=W'Ae,& AA7C$;Z15~ 93.non- sampling risk 非抽样风险
LGtIm7 SCz318n 94.sampling unit 抽样单位
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rOVVL%@QqJ 95.statistical sampling 统计抽样
XcjRO#s\ :ijAqfX 96.tolerable error 可容忍误差
mWvl38 ,S!azN= 97.the risk of under reliance 信赖不足风险
V 0rZz =&:Y6XP 98.the risk of over reliance 信赖过度风险
E@b(1@ d m`E!R_ 99.the risk of incorrect rejection 误拒风险
yNbjoFM.i cMOyo<F#^= 100. the risk of incorrect acceptance 误受风险
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J Px~VnE%% 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
1aTB%F S.f5v8 103.cash receipt 现金收入
_D+J!f^ ;&)-;l7M 104.cash disbursement 现金支出
&mx)~J^m .*)2SNH 105.bank statement 银行对账单
9_5ow _/tHD]um 106.bank reconciliation 银行存款余额调节表
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c-0#w= 107.balance sheet date
资产负债表日
T]c%!&^_ Sb82}$sO 108.net realizable value 可变现净值
Kh_Lp$'0uM ;N?]eM}yf 109.storeroom 仓库
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.} 110.sale invoice 销售发票
1bn^.768l 4v{o 111.price list 价目表
\r+8qC[, 71t*% 112.positive confirmation request 积极式询证函
q}?4f*WC gK'1ZLdZ2 113.negative confirmation request 消极式询证函
?m\t|/0Q bl&nhI)w 114.purchase requisition 请购单
&n8_0|gK 9eQxit7 115.receiving report 验收报告
Yz+ZY #;2n;.a 116.gross margin 毛利
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/ l VL` z[|e @ 117.manufacturing overhead 制造费用
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0T 118.material requisition 领料单
fy@<&U5rg Oagsoik 119.inventory-taking 存货盘点
^Xq 6: kTu[ y; 120.bond certificate 债券
:7]Sa` Xx0hc 8qd 121.stock certificate 股票
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Brq/ lHPd"3HDK 122.audit report 审计报告
Ni-xx9)= mQ|v26R 123.entity 被审计单位
UMm!B `M zv\kPfGDK 124.addressee of the audit report 审计报告的收件人
l:,'j@% VKG&Y_7N 125.unqualified opinion 无保留意见
_C*fs<# m4hg'<<V 126.qualified opinion 保留意见
B][U4WJ) eoG$.M" 127.disclaimer of opinion 无法表示意见
':3pq2{ L>aLqQ3 128.adverse opinion 否定意见
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;[Io 查看《
注会考试《审计》中的128个英文单词(一) 》
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