61.assessed level of material misstatement risk 重大错报风险的评估水平
^6I8 a" ]u@`XVEJ 62.simall business 小规模企业
D<XRu4^; 1 :d,8 63.accounting system
会计系统
b R;Wf5 CaqMLi% 64.test of control 控制测试
Hs6}~d tR% &.,2 65.walk-through test 穿行测试
Y]Y]"y$1 G .k\N(l 66.communication 沟通
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guB 67.flow chart 流程图
"f<+~ t+Rt*yjO 68.reperformance of internal control 重新执行
%oEvp{I Qp]-4%^Vz 69.audit evidence
审计证据
:#zv,U&OC Kf-rthO 70.substantive procedures 实质性程序
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>V .d &C7HG^;W9 71.assertions 认定
@&M$oI$4* PC}m.tE 72.esistence 存在
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jB-)/8.qk X}gnO83 74.completeness 完整性
`2Oh0{x0*O 15 ^5yRXC 75.rights and obligations 权利和义务
{l -V J6Q}a7I# 76.valuation and allocation 计价和分摊
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pe<T /4Lmu+G4 77.cutoff 截止
E[RLBO[*n U\Hd?&`9gz 78.accuracy 准确性
H\Jpw @0>3)) 79.classification 分类
Ma`Goi\vFk H^no&$2`1 80.inspection 检查
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b TGJ\f 81.supervision of counting 监盘
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w! G 82.observation 观察
8>|@O<2\ Lx"a #rZ 83.confirmation 函证
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:zoT G$D6#/rR 84.computation 计算
I2wT]L UV 20t</lq. 85.analytical procedures 分析程序
5vso%}c tyLR_@i%% 86.vouch 核对
<C'S#5,2 -^JGa{9* 87.trace 追查
^{W#ut>IN Qb|.;_ 88.audit sampling 审计抽样
$Di2BA4Di *ppb4R;CW 89.error 误差
y=jTS ]cv|A^ 90.expected error 预期误差
Y{8L ~U: '*KP{"3\ 91.population 总体
`f2m5qTP% /e5Fx 92.sampling risk 抽样风险
H5N(MihT LEJ7. 82 93.non- sampling risk 非抽样风险
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aebR. Z0~}'K 94.sampling unit 抽样单位
adJoT-8P6 79^on8 k} 95.statistical sampling 统计抽样
d\ &jl`8* S %"7`xl 96.tolerable error 可容忍误差
eXU;UO^ rGZ@pO2 97.the risk of under reliance 信赖不足风险
\\D~Yg\# N[$(y}
!s 98.the risk of over reliance 信赖过度风险
/rNY;qXM Xm`K@hJ@ 99.the risk of incorrect rejection 误拒风险
Q#bFW?>y, Zv=p0xH 100. the risk of incorrect acceptance 误受风险
K6,5C0 ?nFT51t/4 101.working trial balance 试算平衡表
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S)"5X)mq 9tS&$-
103.cash receipt 现金收入
|jV4]7Luq oh;F]*k6 104.cash disbursement 现金支出
5
5oLj.l^j LwUvM 105.bank statement 银行对账单
w9}I*Nra p;n )YY$ 106.bank reconciliation 银行存款余额调节表
Q9[dUdQm
=*'X 107.balance sheet date
资产负债表日
0zpP$q$ H[x 9 7r 108.net realizable value 可变现净值
2597#O RWBmQg^]X 109.storeroom 仓库
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i896 Y@.> eS 110.sale invoice 销售发票
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)m[!HE`cZ 111.price list 价目表
!00%z YA^9, q6u? 112.positive confirmation request 积极式询证函
,)L.^< vfhip"1 113.negative confirmation request 消极式询证函
#G#gB %h%r6EB1F 114.purchase requisition 请购单
i6m;2 UAa 3iWLo Qm 115.receiving report 验收报告
raJyo>xXb5 @V :b
Co 116.gross margin 毛利
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d?8OV ,75,~ 117.manufacturing overhead 制造费用
GZ'hj_2%< ((dG< 118.material requisition 领料单
6}ax~wYct I)B2Z(<Q 119.inventory-taking 存货盘点
`bC_J,>_ &U
'Ds! 120.bond certificate 债券
1 *-58N* YgWnPp 121.stock certificate 股票
^U_jeAuk8[ # |UrHK; 122.audit report 审计报告
q>omCk%h <1jiU%!w 123.entity 被审计单位
m dC. FO- [=E<iPl 124.addressee of the audit report 审计报告的收件人
OC\C^Yh*U 8'cD K[L 125.unqualified opinion 无保留意见
ZRxB" a' FySK& 126.qualified opinion 保留意见
BLJ-'8G ac&tpvij 127.disclaimer of opinion 无法表示意见
/|DQ_<* x`e
YC i 128.adverse opinion 否定意见
|R[m&uOib #-VKk 查看《
注会考试《审计》中的128个英文单词(一) 》
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