61.assessed level of material misstatement risk 重大错报风险的评估水平
!*#=7^# 9k"nx ," 62.simall business 小规模企业
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gcT `0 F"zu 63.accounting system
会计系统
|s`q+ U - Ap> n4~ 64.test of control 控制测试
AAl`bhx'n gf@'d.W} 65.walk-through test 穿行测试
%F/tbXy{ wy&*6>. 66.communication 沟通
;[zx'e?! B'0Il"g' 67.flow chart 流程图
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nocH~bAf2 68.reperformance of internal control 重新执行
KJkcmF}Q YGn:_9 69.audit evidence
审计证据
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^@ 70.substantive procedures 实质性程序
bKaV]Uy kI;^V 71.assertions 认定
g%[Ruugu ]ogy`O > 72.esistence 存在
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4 L p_(hM&>C 73.occurrence 发生
`4p9K 1-[{4{R 74.completeness 完整性
&]c9}Ic _1JvA- 75.rights and obligations 权利和义务
p.IfJ| / q!&I 76.valuation and allocation 计价和分摊
tE>:kx0*3 V7v,)a" L 77.cutoff 截止
Bms?`7}N liB>~DVC 78.accuracy 准确性
NV;tsuA| ^b.J z} 79.classification 分类
gy[uqm_ T /kq~*s 80.inspection 检查
p 5'\< gQ <.2Z{;z 81.supervision of counting 监盘
J.d `tiN N!3f1d7RQ 82.observation 观察
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>j?uI6Uw 83.confirmation 函证
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A$ xVPGlU 84.computation 计算
s5dh]vNN VQ;=-95P 85.analytical procedures 分析程序
>4E,_ `3N ;D7jE+ 86.vouch 核对
wtKh8^:YD D.e*IP1R 87.trace 追查
J @fE") =EJ"edw]%0 88.audit sampling 审计抽样
6M9rC[h\ ;FBc^*q 89.error 误差
v>5F[0gE 8FITcK^ 90.expected error 预期误差
XTJ>y@ uwka 2aSS 91.population 总体
U{Z>y?V/ @6SSk=9_S 92.sampling risk 抽样风险
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u >R<fm 93.non- sampling risk 非抽样风险
wGH@I_cy> ZJ(!jc$"*% 94.sampling unit 抽样单位
mI%/k7:sf As`^Ku& 95.statistical sampling 统计抽样
A.b#r[ _u>>+6,p 96.tolerable error 可容忍误差
Xn=fLb( 5,Y2Lzr 97.the risk of under reliance 信赖不足风险
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n@ 98.the risk of over reliance 信赖过度风险
a5M>1&j/eC Q:\hh=^ 99.the risk of incorrect rejection 误拒风险
0Pk-FSY|f P$Q&xN<#) 100. the risk of incorrect acceptance 误受风险
fL;p^t u3 4;||g@f'[ 101.working trial balance 试算平衡表
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h%+2 wrU[#g,uvr 102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入
ihrrmlN? +IYSWR 104.cash disbursement 现金支出
YP,PJnJU8 \tx/!tA 105.bank statement 银行对账单
eZi<C}z W\7*T1TDj 106.bank reconciliation 银行存款余额调节表
HV.7IyBA^ P1n@E*~V5 107.balance sheet date
资产负债表日
|5Pbc&mH8A =jt_1L4 108.net realizable value 可变现净值
}o-P Pa +BE[z 109.storeroom 仓库
3~ZVAg[c ;G]'}$`/q 110.sale invoice 销售发票
tqCg<NH.!m Fr3t[:D 111.price list 价目表
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@xHv 112.positive confirmation request 积极式询证函
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mlk V&H8-,7z 113.negative confirmation request 消极式询证函
/g''-yT7# zP}v2 114.purchase requisition 请购单
iGLYM- C:MGi7f 115.receiving report 验收报告
9G+rxyWMW XH$|DeAFM 116.gross margin 毛利
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GQ T(^8ki 117.manufacturing overhead 制造费用
5Suc#0y (t$/G3E 118.material requisition 领料单
yW?%c#9D e622{dfVS 119.inventory-taking 存货盘点
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{%9%{ WI_mJ/2 120.bond certificate 债券
%0]b5u `|Z@UPHzG 121.stock certificate 股票
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|:x"L 122.audit report 审计报告
XF$]KAL0 }tO<_f)) 123.entity 被审计单位
Z8 %\v(L MWh+h7k' 124.addressee of the audit report 审计报告的收件人
\3?;[xD i!x5T%x_ 125.unqualified opinion 无保留意见
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n3 126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见
Yka&Kkw [Vp2!" 128.adverse opinion 否定意见
9XvM%aHs: }IkEyJsk 查看《
注会考试《审计》中的128个英文单词(一) 》
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