61.assessed level of material misstatement risk 重大错报风险的评估水平
YF:NRY[i x_@ev- 62.simall business 小规模企业
O-y"]Wrv 6@I7UL > 63.accounting system
会计系统
uWfse19 T.1z<l"" 64.test of control 控制测试
<0kRky$ kb%W3c9HO 65.walk-through test 穿行测试
vfy-;R( 6iC}%eU 66.communication 沟通
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(K?[gI 67.flow chart 流程图
CZa9hsM k~vmHb 68.reperformance of internal control 重新执行
hCo&SRC/5 9J%>2AA 69.audit evidence
审计证据
R]V`t^1 Vy/g;ZPU1 70.substantive procedures 实质性程序
/kJ*WA?J )Z;Y,g 71.assertions 认定
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:L 72.esistence 存在
6*LU+U=` Ha/\&Z( 73.occurrence 发生
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rHl }6S4yepl 74.completeness 完整性
*U8#'Uan Y3Qq'FN!I 75.rights and obligations 权利和义务
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@<. ag+ML1#) 76.valuation and allocation 计价和分摊
1a)_Lko z44uhR h 77.cutoff 截止
)RkU='lB " DRzpV6s 78.accuracy 准确性
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yf8UfB#a sXydMk`J 80.inspection 检查
Ey n3Vv?v ^twv0>vEo 81.supervision of counting 监盘
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D-~Jj&7 82.observation 观察
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)N6R# 83.confirmation 函证
zbi I{AU, 84.computation 计算
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[6)d)o jK=*~I 85.analytical procedures 分析程序
SB'YV#-- $Us@fJr 86.vouch 核对
lcP@5ZW KGWENX_U 87.trace 追查
.J@[v j(BS;J$i 88.audit sampling 审计抽样
4l1=l#\S Gzfb|9,q 89.error 误差
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q&r(-K 90.expected error 预期误差
?% X9XH/! 6nfkZvn 91.population 总体
e>>G4g '-S&i{H 92.sampling risk 抽样风险
Y1'.m5E 0B4(t6o 93.non- sampling risk 非抽样风险
dbuOiZ ]dK]a:S 94.sampling unit 抽样单位
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b.-&, :fYwFD( 9 95.statistical sampling 统计抽样
(XwLKkw0n mce`1Tjw 96.tolerable error 可容忍误差
iy#OmI>j \O8f~zA{G 97.the risk of under reliance 信赖不足风险
OT&E)eR g"&bX4uD) 98.the risk of over reliance 信赖过度风险
.fsk DW bZ9NnSuH 99.the risk of incorrect rejection 误拒风险
JAb?u.,Ns_ XH *tChf< 100. the risk of incorrect acceptance 误受风险
GA_`C"mx LJ/qF0L!H 101.working trial balance 试算平衡表
/hM>dkwu 5An0DV5 102.index and cross-referencing 索引和交叉索引
$.N~AA~0 U>+~.|'V9 103.cash receipt 现金收入
$i@EfujY mo,l`UL 104.cash disbursement 现金支出
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ye|a#a9N 105.bank statement 银行对账单
B# ?2, a-E-hX2 106.bank reconciliation 银行存款余额调节表
jDX<iX%e M&ij[%i 107.balance sheet date
资产负债表日
6)U&XWH0 k4$q|x7+% 108.net realizable value 可变现净值
cXY'>N '^l^gW/|\ 109.storeroom 仓库
.G_3blE; o w_y 110.sale invoice 销售发票
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<`@ Jo3(bl%u 111.price list 价目表
V0Z7o\-J ?a>7=)%AH 112.positive confirmation request 积极式询证函
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5 ~{vdP=/WP 113.negative confirmation request 消极式询证函
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; ~J-|,ZMd 114.purchase requisition 请购单
EOX_[ek7 0['"m^l0S 115.receiving report 验收报告
FMdLkyK; !Gp3/<"Wy$ 116.gross margin 毛利
p RwGv zf,%BI[Hr 117.manufacturing overhead 制造费用
0BCGJFZ{ Dsj|~J3 118.material requisition 领料单
I26gGp [-t> G!) 119.inventory-taking 存货盘点
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jurU# 120.bond certificate 债券
EotwUT| 8F^,8kIR 121.stock certificate 股票
uR;-eK Ww96|m 122.audit report 审计报告
aGe(vQPi9 ,B %fjcn 123.entity 被审计单位
hO/5>Zv? XU_,Z/Yw_ 124.addressee of the audit report 审计报告的收件人
6"i{P Z|(c(H2 125.unqualified opinion 无保留意见
vV.~76AD5 7y)=#ZG'R 126.qualified opinion 保留意见
9c6GYWIFt& 43
>9)t 127.disclaimer of opinion 无法表示意见
qEJ8o.D-= [2'm`tZL 128.adverse opinion 否定意见
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3kiE3*H 查看《
注会考试《审计》中的128个英文单词(一) 》
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