61.assessed level of material misstatement risk 重大错报风险的评估水平
92A9gY ~ss6yQ$ 62.simall business 小规模企业
JS%LJ_J \4G9YK-N> 63.accounting system
会计系统
nGYimRYO S7nx4c2xK~ 64.test of control 控制测试
$qdynKK >dm9YfQ 65.walk-through test 穿行测试
<!UnH6J.b nK?S2/o#A 66.communication 沟通
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l-UrnZ ?Z?(ky! 67.flow chart 流程图
L3xN#W;m7 $ B&ZnZ? 68.reperformance of internal control 重新执行
3Wv^{|^ jG;J qT 69.audit evidence
审计证据
6vE#$(n#a& QSa#}vCp* 70.substantive procedures 实质性程序
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Q 7Vh 71.assertions 认定
@P75f5p}< Qg(;>ops 72.esistence 存在
6?KUS}nRS F!)[H["_ 73.occurrence 发生
3x+=7Mg9 };9s8VZE 74.completeness 完整性
'b}RFzEn d<Q%h?E 75.rights and obligations 权利和义务
_LC*_LT_ j<0;JAL 76.valuation and allocation 计价和分摊
Q8m%mJz~] fd>{UyU 77.cutoff 截止
WH1" HO C`kqsK 78.accuracy 准确性
[Tbnfst ~Hub\kn 79.classification 分类
`VO;\s$5j ly[dV.<P 80.inspection 检查
w->Y92q] Q. O4R_H 81.supervision of counting 监盘
ov,s]g83 Jk&!(YK& 82.observation 观察
md'wre3 n~|?)EL 83.confirmation 函证
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c np6G~0Y` 84.computation 计算
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% o)@nnqa 85.analytical procedures 分析程序
-#T%* Qr~!YPK\ 86.vouch 核对
g*YA~J@ +<F3}]] 87.trace 追查
Wd)\r.pJ AmDOv4 88.audit sampling 审计抽样
Q> y! ROQ]sQpk 89.error 误差
f7Nmvla[q ;iKtv+" 90.expected error 预期误差
Pm)*zdZ8 L@AFt)U 91.population 总体
o(Z~J}l({ aaY AS"/: 92.sampling risk 抽样风险
[5p9p1@u{C A"b31*_ 93.non- sampling risk 非抽样风险
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FauASu,A 7A(4`D J 95.statistical sampling 统计抽样
7JQ4*RM K\U`gTGc 96.tolerable error 可容忍误差
w$f_z*/ Bx|W#:3e 97.the risk of under reliance 信赖不足风险
k"DZ"JC Bt@?l]Y 98.the risk of over reliance 信赖过度风险
p+]S)K GZw WcKDerc 99.the risk of incorrect rejection 误拒风险
IP#vfM e3CFW_p 100. the risk of incorrect acceptance 误受风险
Sj(>G; ^\O*e)#* 101.working trial balance 试算平衡表
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0O`Rh"O $aJay]F 103.cash receipt 现金收入
v {HF}L N)Q_z9b= 104.cash disbursement 现金支出
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@<$ChZw 105.bank statement 银行对账单
dR\yRC]I ig.Z,R3@r 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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108.net realizable value 可变现净值
.cs x"JC Qv~@ 109.storeroom 仓库
U~ a\v8l~ \D z? h 110.sale invoice 销售发票
aanS^t0 :~8@fEKb{ 111.price list 价目表
06AgY0\ *Ts$Hj[ 112.positive confirmation request 积极式询证函
X+A@//,7 tUULpx.h 113.negative confirmation request 消极式询证函
J Y8Rk= Iga+8k 114.purchase requisition 请购单
N80ogio_Tk 0g:q%P0 115.receiving report 验收报告
WIi,`/K+ tP! %(+V 116.gross margin 毛利
nsi?.c&0! o#wly%i') 117.manufacturing overhead 制造费用
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M1m]1< 118.material requisition 领料单
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[T Sq,>^|v4&e 119.inventory-taking 存货盘点
GBBr[}y- 4pT^* 120.bond certificate 债券
eJ45:]_%I@ )Hin{~h 121.stock certificate 股票
2=K|kp5 9;{(.
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W3UxFs]$ #p*uk 123.entity 被审计单位
o[Qb/ 7 P/ 6$TgQ 124.addressee of the audit report 审计报告的收件人
MCibYvc[ dYD;Z<l 125.unqualified opinion 无保留意见
uQ_C<ii"W 9rz$c, Y( 126.qualified opinion 保留意见
ZPE- N}n3 +F 127.disclaimer of opinion 无法表示意见
80Hi v u4
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/Lr`Aka5 ["&{^ 查看《
注会考试《审计》中的128个英文单词(一) 》
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