61.assessed level of material misstatement risk 重大错报风险的评估水平
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7t@]- 62.simall business 小规模企业
"U"Z 3* %D "I 63.accounting system
会计系统
Dv`c<+q(# Wo=jskBrQ 64.test of control 控制测试
&b& , E8&TO~"a]e 65.walk-through test 穿行测试
q'MZ R'<@ "g8M0[7e3 66.communication 沟通
h@@=M SByW[JE 67.flow chart 流程图
@U}1EC{A -A!%*9Z 68.reperformance of internal control 重新执行
u\JNr}bL 3sZ\0P} 69.audit evidence
审计证据
|P}y,pNQ k"w"hg&e 70.substantive procedures 实质性程序
iOO)Q\ VY\&8n}e( 71.assertions 认定
=odFmF *-p}z@8 72.esistence 存在
:*\P n!r 4+ Z]3oIRE 73.occurrence 发生
x-3\Ls[I [!OxZ! 74.completeness 完整性
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K? w6 75.rights and obligations 权利和义务
kMd.h[X~ Q]>.b%s[ 76.valuation and allocation 计价和分摊
N] sAji* ?FcAXA/J{ 77.cutoff 截止
S{m%H{A! u;c?d!E 78.accuracy 准确性
\)|hogI|f U4B(#2' 79.classification 分类
83q6Sv c!9nnTap 80.inspection 检查
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bl3: 81.supervision of counting 监盘
sLQ^F [ibu/W$ 82.observation 观察
^J;bso` XOS[No~ 83.confirmation 函证
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UX `W*U4?M 84.computation 计算
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^u8 85.analytical procedures 分析程序
n6a`;0f[R oILZgNe' 86.vouch 核对
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L) d-dEQKI?; 88.audit sampling 审计抽样
0:Ol7 )P|),S,;Z 89.error 误差
u4h4.NHX Z?m3~L9L2 90.expected error 预期误差
^.NU|NQi' N//KPh 91.population 总体
t{vJM!kdlQ TbW38\>.R 92.sampling risk 抽样风险
>I&5j/&}+ W9GVt$T7 93.non- sampling risk 非抽样风险
hZ v^ VitLC 94.sampling unit 抽样单位
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Z>5b;8 95.statistical sampling 统计抽样
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cHt#us 97.the risk of under reliance 信赖不足风险
fS78>*K Ej8^Zg 98.the risk of over reliance 信赖过度风险
@r/nF5 b}TS0+TF 99.the risk of incorrect rejection 误拒风险
?2Py_gkf wEvVL 100. the risk of incorrect acceptance 误受风险
8c^TT& UrEs4R1# 101.working trial balance 试算平衡表
k_nql8H RdRp.pb8 102.index and cross-referencing 索引和交叉索引
M:B=\&.O QE`bSI 103.cash receipt 现金收入
{[?(9u7R ExL0?FemWV 104.cash disbursement 现金支出
N U` VQ9/Gxdeo 105.bank statement 银行对账单
&Ys<@M7E: sN01rtB(UT 106.bank reconciliation 银行存款余额调节表
H%Q7D- t=W}SH 107.balance sheet date
资产负债表日
%2V? ,zY@ >jc [nk 108.net realizable value 可变现净值
&(l9?EVq1 }*pi<s 109.storeroom 仓库
aQ\$A`? R|87%&6'] 110.sale invoice 销售发票
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~ty) S k\K4 111.price list 价目表
x\G'kEd |"CZ T# 112.positive confirmation request 积极式询证函
O.M>+~Nw #( 146 113.negative confirmation request 消极式询证函
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[H?Q 114.purchase requisition 请购单
N]=q|D p}pjfG 115.receiving report 验收报告
eiaFaYe\ . ~~T\rmI 116.gross margin 毛利
1JG'%8}#8 YHygo#4=8 117.manufacturing overhead 制造费用
SP_75BJ w;:*P 118.material requisition 领料单
IDriGZZ<)6 E,x+JeKV 119.inventory-taking 存货盘点
(m(JK^ ">,|V-H 120.bond certificate 债券
ag;pN*z Gk&)08 121.stock certificate 股票
aP@N)" 9x9 T<cx 122.audit report 审计报告
2*l/3VW ~t~k2^)|" 123.entity 被审计单位
0#Y5_i|p Ee%%d 124.addressee of the audit report 审计报告的收件人
U@)eTHv}6 V1`o%;j 125.unqualified opinion 无保留意见
:v&$o'Sak o&)8o5 126.qualified opinion 保留意见
?(F6#"/E MKD1V8i 127.disclaimer of opinion 无法表示意见
bSi%2Onj `w7v*h|P 128.adverse opinion 否定意见
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Eib5 查看《
注会考试《审计》中的128个英文单词(一) 》
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