61.assessed level of material misstatement risk 重大错报风险的评估水平
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1 qM 62.simall business 小规模企业
GwA\>qXw #I MaN% 63.accounting system
会计系统
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C$t 64.test of control 控制测试
/V cbT >= }Z\S__\9 65.walk-through test 穿行测试
FzSL[S4i LB({,0mcX 66.communication 沟通
@ G!Ir"Q Xe:rPxZf~ 67.flow chart 流程图
b)#rUI|O MGK?FJn_? 68.reperformance of internal control 重新执行
sZ7,7E|_ '.N}oL<gP 69.audit evidence
审计证据
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>S0kiGDV{ 70.substantive procedures 实质性程序
@*|UyK. <_kA+&T 71.assertions 认定
_u;pD- KSS]% 66Y 72.esistence 存在
vgDpo@fz8 1he5Zevm} 73.occurrence 发生
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)Q 74.completeness 完整性
.x] pJ9 W2v'2qAs 75.rights and obligations 权利和义务
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\o#( 76.valuation and allocation 计价和分摊
o~CEja&( &PApO{#Q 77.cutoff 截止
Q`.q,T8I hbr3.<o1lY 78.accuracy 准确性
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Fr9m 79.classification 分类
aO(iKlZ$ 'Q7^bF^ 80.inspection 检查
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Fu&r 81.supervision of counting 监盘
rH,@"(p\ RL\?i~'KH 82.observation 观察
PJ?C[+& K0B<9Wi| 83.confirmation 函证
]9_}S mN.[bz 84.computation 计算
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85.analytical procedures 分析程序
-I6t ^$HA f9<" 86.vouch 核对
6ce-92n |'P$zMAF 87.trace 追查
&%@O V:C u)r:0;5 88.audit sampling 审计抽样
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sD&O 89.error 误差
%I!2dXNFRF Wb cm1I) 90.expected error 预期误差
@- xvdntx xs Pt 91.population 总体
{,*vMQ<^ %QGw`E 92.sampling risk 抽样风险
.,#H]?Wil cPAR.h,b? 93.non- sampling risk 非抽样风险
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n%L~KU 94.sampling unit 抽样单位
Uey'c1 xYW&Mfka 95.statistical sampling 统计抽样
Q[q`)~| [.Kp/,JY 96.tolerable error 可容忍误差
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C).Vj~ 97.the risk of under reliance 信赖不足风险
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0WSZhzNyY 98.the risk of over reliance 信赖过度风险
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Su?cC/ 99.the risk of incorrect rejection 误拒风险
>nih:5J,ja +w?R4Sxjn 100. the risk of incorrect acceptance 误受风险
d}ycC.h4k t#t[cgI 101.working trial balance 试算平衡表
Xxd]j] :lvBcFw 102.index and cross-referencing 索引和交叉索引
^eO/?D8~h ;J 5z 103.cash receipt 现金收入
:V)jm`)#+ ([u|j 104.cash disbursement 现金支出
"[|b,fxR -o6rY9\_! 105.bank statement 银行对账单
-Qn7+?P LEgP-sW 106.bank reconciliation 银行存款余额调节表
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W'p&(; !=,4tg` 107.balance sheet date
资产负债表日
Y7VO:o :-k|jt 108.net realizable value 可变现净值
:;7I_tb tUJRNEg 109.storeroom 仓库
5XZ!yYB? Y$r78h=4 110.sale invoice 销售发票
Z nc(Q /8h=6" 111.price list 价目表
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~)?_B lrT2*$ w3 112.positive confirmation request 积极式询证函
d]l8ei@>h ((k"*f2% 113.negative confirmation request 消极式询证函
5G*cAlU aKbmj 114.purchase requisition 请购单
/9w>:i81 I9*cEZ!l=e 115.receiving report 验收报告
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4;QYw 116.gross margin 毛利
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@LKQ-<dZG 117.manufacturing overhead 制造费用
yLX $SR 2@D`^]] 118.material requisition 领料单
JQ&t"`\k +T+@g8S 119.inventory-taking 存货盘点
pE4a ~: DmiBM6t3N 120.bond certificate 债券
rVYoxXv !Lf<hS^ 121.stock certificate 股票
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S\e&xUA;| bmfM_oz 123.entity 被审计单位
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S8 K! 124.addressee of the audit report 审计报告的收件人
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+ a:h<M^n049 125.unqualified opinion 无保留意见
OU[<\d \c=I!<9 126.qualified opinion 保留意见
Lx^ eaP5 du3f'=q6| 127.disclaimer of opinion 无法表示意见
200yN+ ec ~&?bU]F 128.adverse opinion 否定意见
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I730 查看《
注会考试《审计》中的128个英文单词(一) 》
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