61.assessed level of material misstatement risk 重大错报风险的评估水平
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lNV\Za 62.simall business 小规模企业
C*+gQeK <F>^ffwGH- 63.accounting system
会计系统
;$`5L"I5$ =[N=mC 64.test of control 控制测试
,F&TSzH[@v ].=~C"s,a 65.walk-through test 穿行测试
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h=:*cqp4 66.communication 沟通
*=sMJY9#jE wiwAdYEQ\ 67.flow chart 流程图
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{;?R 68.reperformance of internal control 重新执行
D=B$ Pv9% 8R3x74fL 69.audit evidence
审计证据
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70.substantive procedures 实质性程序
6MewQ{h i ,M4G_U[ 71.assertions 认定
C:*=tD1 [`F}<L." 72.esistence 存在
?L%BD7 OouIV3 73.occurrence 发生
(D.B'V#> &dH[lB 74.completeness 完整性
Ofx] A"SF^p 75.rights and obligations 权利和义务
#9(0.!v |S0w>VH> 76.valuation and allocation 计价和分摊
\?$`dA [ 65% WjO 77.cutoff 截止
cEdf&*_-'I u<g0oEs) 78.accuracy 准确性
}?\8%hK"a7 .S5%Qa [uW 79.classification 分类
{^5LolCCH [NxC7p:Lo 80.inspection 检查
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U 81.supervision of counting 监盘
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*?JNh; 82.observation 观察
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Fh 83.confirmation 函证
'3p7ee& 6>yfm4o 84.computation 计算
6YHQ/#'G~ X7bS{GT 85.analytical procedures 分析程序
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R`"Nk 86.vouch 核对
\&6^c=2= Nf]h8d~ 87.trace 追查
u~C,x3yr W0I)< S 88.audit sampling 审计抽样
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-Rm h7P<3m} 89.error 误差
wHR# -g' 9hTzi+'S 90.expected error 预期误差
ee}HQ.}Ja 'vX:)ZD i 91.population 总体
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92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
R<L<kChg nOCCOTf 94.sampling unit 抽样单位
^vY[d]R _\ H{BP7!t[V 95.statistical sampling 统计抽样
D}MCVNd^ J#*%r) 96.tolerable error 可容忍误差
@2`$ XWD fvi8+3A& 97.the risk of under reliance 信赖不足风险
(-[73v-w u)4eu,MBT 98.the risk of over reliance 信赖过度风险
/Xm4%~b_gj |>~pA} 99.the risk of incorrect rejection 误拒风险
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q.BY 100. the risk of incorrect acceptance 误受风险
qRcY(mb \3WQ<t)W 101.working trial balance 试算平衡表
c gOkm}h fZtuP1-4 102.index and cross-referencing 索引和交叉索引
lDX\"Fq cuoZ:Wh 103.cash receipt 现金收入
6bwzNY 7 9 S4bg7 104.cash disbursement 现金支出
5hvg]w95; X-<l+WP 105.bank statement 银行对账单
/wX5>^ IZs NMY 106.bank reconciliation 银行存款余额调节表
Fd;%wWY.zm d=DQS>Nz 107.balance sheet date
资产负债表日
#/0d wj2z?0}o 108.net realizable value 可变现净值
VK>Cf> [vTk*#Cl4 109.storeroom 仓库
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GO]5~4k \(&UDG$ 111.price list 价目表
"j/jhe6 AF\gB2^ 112.positive confirmation request 积极式询证函
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W T&nIH[}v 113.negative confirmation request 消极式询证函
]99@Lf[^f ( u^ `3=%n 114.purchase requisition 请购单
045_0+r"@ 1W'0h$5^" 115.receiving report 验收报告
%PlA9@:IZ VC X^D)[- 116.gross margin 毛利
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x-; 117.manufacturing overhead 制造费用
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6SV yi;pn Z 118.material requisition 领料单
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rK[;wD< 119.inventory-taking 存货盘点
mMw--Gc? 0fog/c#q( 120.bond certificate 债券
)m$MC25 -oT3`d3 121.stock certificate 股票
/liZ|K3A LDY3Ya`6m 122.audit report 审计报告
~X<?&;6 lSG]{ 123.entity 被审计单位
l.xKv$uOGR Th!;zu^t 124.addressee of the audit report 审计报告的收件人
/8wfI_P>M" QTospHf` 125.unqualified opinion 无保留意见
_>E=.$ JqV}>"WMV 126.qualified opinion 保留意见
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P>c{ qH(HcsgD 127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见
Ip|=NQL> 4hx4/5[^ 查看《
注会考试《审计》中的128个英文单词(一) 》
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