61.assessed level of material misstatement risk 重大错报风险的评估水平
ce9P-}d )b #5rQ 62.simall business 小规模企业
-n&&d8G^s Tc/^h4xH 63.accounting system
会计系统
}[;ZZm? !i) !|9e 64.test of control 控制测试
iR nj N qC> tni% 65.walk-through test 穿行测试
O hk\P;} `P;r[j" 66.communication 沟通
lc[6Mpi7s[ SjB"#E) 67.flow chart 流程图
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[P' 68.reperformance of internal control 重新执行
Qc3d<{7\~ A.vAk''(}+ 69.audit evidence
审计证据
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\ 70.substantive procedures 实质性程序
{6v.(Zlh$ `!vqT 3p, 71.assertions 认定
=G:Krc8w@ qU!dg 72.esistence 存在
ZLT?G {P8d^=#q 73.occurrence 发生
Pp-N2t86#2 Nn[*ox#i 74.completeness 完整性
EwzR4,r\M (<eLj Q 75.rights and obligations 权利和义务
n?fy@R ik(Du/ 76.valuation and allocation 计价和分摊
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~"D# JB~^J5#[Oh 77.cutoff 截止
wHj1+W .jCGtR )% 78.accuracy 准确性
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) [7I bT:ph 80.inspection 检查
<?KPyg2 z< L2W", 81.supervision of counting 监盘
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` Ic2?1<I ZA 82.observation 观察
.7.lr[$g YGo?%.X 83.confirmation 函证
A3a/ /e 4=^_VDlpd 84.computation 计算
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$ 85.analytical procedures 分析程序
/*qRbN ,ErfTg&^ 86.vouch 核对
F@u7Oel@m 4aS}b3=n 87.trace 追查
wb$uq/| mXRkR.zu+ 88.audit sampling 审计抽样
7l53&,s PR@6=[|d 89.error 误差
-!PJHCLd Z=]S
AK` 90.expected error 预期误差
S~Gse+* f;{Q ~ 91.population 总体
axnlI*! FgH7YkKrD 92.sampling risk 抽样风险
J~2SGXH)^? `MU~N_ 93.non- sampling risk 非抽样风险
=Wcvb?;* =LaEEL 94.sampling unit 抽样单位
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5%Yi{ 95.statistical sampling 统计抽样
D~C'1C&W jKq*@o~} 96.tolerable error 可容忍误差
>of34C"DI wo@ T@Ve~ 97.the risk of under reliance 信赖不足风险
LCB-ewy#E RCWmdR#}V 98.the risk of over reliance 信赖过度风险
1[!:|= UMGiJO\yH 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
17s~mqy JXc.?{LL 101.working trial balance 试算平衡表
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? q/ljH_- 102.index and cross-referencing 索引和交叉索引
q_b!+Y 9nG^_.}| 103.cash receipt 现金收入
Xq 135/d Cy;UyZ 104.cash disbursement 现金支出
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105.bank statement 银行对账单
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3Nx! 106.bank reconciliation 银行存款余额调节表
h1_Z&VJ Jy(G
A 107.balance sheet date
资产负债表日
;C@mT;hR xgk~%X%K 108.net realizable value 可变现净值
3]*Kz*i G8av5zR 109.storeroom 仓库
4LTm&+(5 d>p' A_ 110.sale invoice 销售发票
m]n2wmE3n 0ID9=:J 111.price list 价目表
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wI{ 112.positive confirmation request 积极式询证函
MltO.K! p>tkRA?lk 113.negative confirmation request 消极式询证函
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p?XV<3Z !6(3Y 114.purchase requisition 请购单
9#z$GO|< @ VWED 115.receiving report 验收报告
k6bct@7 AT&K> NG 116.gross margin 毛利
h&'|^;FM S`kOtZ_N n 117.manufacturing overhead 制造费用
p":u]Xgb Skt-5S# 118.material requisition 领料单
&s".hP6 %/A>'p,~ 119.inventory-taking 存货盘点
c>LP}PGk =dGp&9K,fw 120.bond certificate 债券
So1TH% l 2Sar1~1 121.stock certificate 股票
d"FB+$ kSz+UMC-7: 122.audit report 审计报告
Hhknjx 1$0Kvvg[ 123.entity 被审计单位
c e;7 DkWp 124.addressee of the audit report 审计报告的收件人
Gn2{C% y RxrfAdS 125.unqualified opinion 无保留意见
aGbG@c8PRi JR]2Ray 126.qualified opinion 保留意见
Q5ASN"_ L3%frIUd 127.disclaimer of opinion 无法表示意见
D>5)',D8xi 7fR5V 128.adverse opinion 否定意见
U6&`s%mIa NTu|cX\R 查看《
注会考试《审计》中的128个英文单词(一) 》
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