61.assessed level of material misstatement risk 重大错报风险的评估水平
#32"=MfQn `_RTw5{ 62.simall business 小规模企业
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O78 72y0/FJ 63.accounting system
会计系统
_FVcx7l!u ~r`9+b[9{ 64.test of control 控制测试
D \sWZ f@DYN!Z_m 65.walk-through test 穿行测试
2fR02={- ,\ k(x>oy 66.communication 沟通
lWc:$qnR-K u\{ g(li-I 67.flow chart 流程图
!0@Yplj >eB\(EP 68.reperformance of internal control 重新执行
f[a}aZ9) ^,8)iV0j_ 69.audit evidence
审计证据
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DtvjI' 70.substantive procedures 实质性程序
DhT>']Z n3Z5t 71.assertions 认定
[uq$5u I}6\Sv= 72.esistence 存在
G<f@#[$' 4K\(xd&Q 73.occurrence 发生
FUOI3 0F|AA"mMT 74.completeness 完整性
2.zsCu4lj. )3w@]5j 75.rights and obligations 权利和义务
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"a"]o 76.valuation and allocation 计价和分摊
pDcjwlA% DRgTe&+ 77.cutoff 截止
!Kj,9NX{U (?{MEwHG 78.accuracy 准确性
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|%B?\m 79.classification 分类
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)%J 80.inspection 检查
w1#gOwA,$ xJZ>uTN 81.supervision of counting 监盘
wl$h4 {L7 1ilBz9x*! 82.observation 观察
o=?C&f{ D'A/wG 83.confirmation 函证
@8^[!F kO{s^_qR^c 84.computation 计算
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JQ>?D Dzs[GAQ] 85.analytical procedures 分析程序
\y) tAte)/0C 86.vouch 核对
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>; y+6o{`0 87.trace 追查
BWuqo ct,l^|0Hu8 88.audit sampling 审计抽样
KiOcu=F ^? ]%sdT q 89.error 误差
:!b'Vk fUQ6Z,9 90.expected error 预期误差
5~WGZc '07P&g- 91.population 总体
sWblFvHqrU .?e\I`Kk^' 92.sampling risk 抽样风险
m"jV}@agX GJp85B!PlO 93.non- sampling risk 非抽样风险
B0WJ/)rK< G\Ro}5TO 94.sampling unit 抽样单位
<_Q:'cx' A\#P*+k 0 95.statistical sampling 统计抽样
hk;7:G ]Ww?QhJ 96.tolerable error 可容忍误差
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4!+q:< {aJJ`t 97.the risk of under reliance 信赖不足风险
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ZRVT2VfN 98.the risk of over reliance 信赖过度风险
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s)2fG\1 99.the risk of incorrect rejection 误拒风险
['*8IWg 2hQ>: 100. the risk of incorrect acceptance 误受风险
nn9wdt@.] adi[-L# 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
!o+_T? @b~fIW_3> 103.cash receipt 现金收入
#\ n8M z)=+ F] 104.cash disbursement 现金支出
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k AT)a :i 105.bank statement 银行对账单
g{9+O7q 3^~KB'RZ 106.bank reconciliation 银行存款余额调节表
?9=9C"&s 2'<[7! 107.balance sheet date
资产负债表日
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&4Z*?S A4?+T+#d 108.net realizable value 可变现净值
(?! ,p^ Iu*^xn 109.storeroom 仓库
( nab I1>N4R-j 110.sale invoice 销售发票
D.6,VY H FSbHn{@ 111.price list 价目表
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112.positive confirmation request 积极式询证函
{E0z@D)U- &"mzwQX 113.negative confirmation request 消极式询证函
JQ-gn^tsy w7n373y% 114.purchase requisition 请购单
'vaLUy9] }Lw>I94e 115.receiving report 验收报告
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g vuFBET, 116.gross margin 毛利
awUx=%ERtA A?T<",bO 117.manufacturing overhead 制造费用
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ii0Ce}8d~ 118.material requisition 领料单
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?yg 119.inventory-taking 存货盘点
N9rBW @MK"X}3 120.bond certificate 债券
ec|/ / N=)z 121.stock certificate 股票
M#@aB"@J> 5')8r';, 122.audit report 审计报告
WWZ9._ [!VOw@uz 123.entity 被审计单位
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1Fi86 124.addressee of the audit report 审计报告的收件人
w_iam qe, Bz`yfl2 125.unqualified opinion 无保留意见
47T}0q, $Vv}XMxw 126.qualified opinion 保留意见
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4 ,s^<X85gp\ 127.disclaimer of opinion 无法表示意见
Bfv.$u00p OlQ,Ce 128.adverse opinion 否定意见
7a$G@ {hO`6mr&t 查看《
注会考试《审计》中的128个英文单词(一) 》
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