61.assessed level of material misstatement risk 重大错报风险的评估水平
RM>A9nv$\ aev(CY,z 62.simall business 小规模企业
C=JS]2W2 f9vitFkb+ 63.accounting system
会计系统
e'.CIspN &FWz7O>1 64.test of control 控制测试
?nZe.z-%6 k\IdKiOj!D 65.walk-through test 穿行测试
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I1tG A0bR.*3 67.flow chart 流程图
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68.reperformance of internal control 重新执行
0 gR_1~3 z=Xh 69.audit evidence
审计证据
G|TnvZ KX 3rX40>Cs8 70.substantive procedures 实质性程序
LQV&;O4' BDLJDyf B 71.assertions 认定
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. ~cV";cD5 72.esistence 存在
H'Jz:6 Y++n0sK5< 73.occurrence 发生
e@iz`~[ G+<id1 74.completeness 完整性
+'_ peT.8 1'|gxYT 75.rights and obligations 权利和义务
eOx8D|^W H~bbkql 76.valuation and allocation 计价和分摊
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wLNkXC 77.cutoff 截止
#Y'ewu;qJ i`=%X{9 78.accuracy 准确性
4RfBXVS tJA"BP3f 79.classification 分类
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4*#QtO zx@L sp 80.inspection 检查
N?O^" &"7+k5O 81.supervision of counting 监盘
wj5,_d) M>xT\ 82.observation 观察
KyBtt47\ 4/OmgBo' 83.confirmation 函证
g!OcWy)7 '*^9'= 84.computation 计算
i*@ZIw uPE Ab2u=" 85.analytical procedures 分析程序
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6 l3 <'\! 86.vouch 核对
9FPqd8(]*V g |H 87.trace 追查
~y"OyO i& =Aw`0 88.audit sampling 审计抽样
!M(SEIc4A >< VUly 89.error 误差
&.qLE trB-(B%5 90.expected error 预期误差
VP<LY/'f z[K)0@8 6 91.population 总体
t+\<i8 DuLl"w\_@ 92.sampling risk 抽样风险
5rmQ:8_5 r! [Qpb-: 93.non- sampling risk 非抽样风险
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bXI 94.sampling unit 抽样单位
"c.-`1,t 5K-,k^T} 95.statistical sampling 统计抽样
R<O Rw] Pq@-`sw 96.tolerable error 可容忍误差
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j 97.the risk of under reliance 信赖不足风险
mA"[x_ ^Cvt^cI 98.the risk of over reliance 信赖过度风险
I:6XM? yr?X.Np 99.the risk of incorrect rejection 误拒风险
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] hT `&Xb 100. the risk of incorrect acceptance 误受风险
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F\ 101.working trial balance 试算平衡表
T3LVn<Lm\ y]+[o1]-c 102.index and cross-referencing 索引和交叉索引
V]m}xZ'?^ \v$zU 103.cash receipt 现金收入
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I 104.cash disbursement 现金支出
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PZO.$'L|7 105.bank statement 银行对账单
k'+y Zj_2B_|WN# 106.bank reconciliation 银行存款余额调节表
)u4=k( J3e'?3w[ 107.balance sheet date
资产负债表日
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O'3 }EP}D?Mmu 108.net realizable value 可变现净值
'-Oh$hqCx| W39J)~D^@ 109.storeroom 仓库
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110.sale invoice 销售发票
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V?mk*CU 0AF,} &$ 112.positive confirmation request 积极式询证函
Z9q4W:jyS 3Bvz& `\ 113.negative confirmation request 消极式询证函
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,m! aof'shS8 114.purchase requisition 请购单
N9s.nu E1dhj3+3 115.receiving report 验收报告
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hwQ|'^(@O 116.gross margin 毛利
Qr7|;l3 "]Uj _d 117.manufacturing overhead 制造费用
^f-)gZ& NU+PG`Vb 118.material requisition 领料单
)X:Sfk 4\k{E-x $ 119.inventory-taking 存货盘点
G l2WbY SuNc&e#( 120.bond certificate 债券
:eT\XtxM~{ /q,=!&f2 121.stock certificate 股票
2(Yg',aMY- B&<5VjZ\ 122.audit report 审计报告
^:mKTiA- Iza;~8dH5 123.entity 被审计单位
V~Z)^.6 p#-=mXE/2 124.addressee of the audit report 审计报告的收件人
S3$C#mHX ~D`R"vzw= 125.unqualified opinion 无保留意见
dmcY]m ~66v.`K! 126.qualified opinion 保留意见
wZ69W$,p (FZ8T39 127.disclaimer of opinion 无法表示意见
TU6YS< *uP;rUY 128.adverse opinion 否定意见
fe"w--v }NRt:JC 查看《
注会考试《审计》中的128个英文单词(一) 》
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