61.assessed level of material misstatement risk 重大错报风险的评估水平
MRQ.`IoS 'AzDP;6qFI 62.simall business 小规模企业
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nJbtS#`G4 63.accounting system
会计系统
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d#6`&MR 64.test of control 控制测试
'"y|p+=j: A2^\q>_# 65.walk-through test 穿行测试
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K|;~}P 66.communication 沟通
Hip&8NW "mX\&%i6\p 67.flow chart 流程图
=,%CLS,6w Ny_lrfh) [ 68.reperformance of internal control 重新执行
0MV>"aV &-s'BT[PGq 69.audit evidence
审计证据
0$_oT;{8 rxr{/8%f% 70.substantive procedures 实质性程序
]'5;|xc9$/ b:=TB0Fx?n 71.assertions 认定
m#ZO`W -<Hu!V`+ 72.esistence 存在
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?m |M8WyW 73.occurrence 发生
*eIJwXE &P.4(1sC 74.completeness 完整性
"dsU>3u s?zAP O8Sz 75.rights and obligations 权利和义务
3:5 &Aa! ?aC'.jH+ 76.valuation and allocation 计价和分摊
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77.cutoff 截止
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-T0 78.accuracy 准确性
IC6gU$e ub7zA!% 79.classification 分类
>:zK?(qu,N DvPlV q~ 80.inspection 检查
J\J?yo 6 q ud\K+ 81.supervision of counting 监盘
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~" 82.observation 观察
cHcmgW\4 Op"M.]# 83.confirmation 函证
FW) x:2BG 0OT\"O~S[ 84.computation 计算
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hXE <WjF*x p 85.analytical procedures 分析程序
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xff01 86.vouch 核对
*4U^0e YhbZ'SJ 87.trace 追查
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1JU`Lz 88.audit sampling 审计抽样
Glxuz0] DVah 89.error 误差
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SEu 90.expected error 预期误差
\ {qI4= 8%%f%y 91.population 总体
i:rFQ8I CSGz3uC2D 92.sampling risk 抽样风险
g8Q5m=O* &j?#3Qt'_ 93.non- sampling risk 非抽样风险
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! 95.statistical sampling 统计抽样
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Q@S #d 96.tolerable error 可容忍误差
W?0 lV5/ /CuXa%Ci^ 97.the risk of under reliance 信赖不足风险
v^)bhIPe; cE`6uq7p 98.the risk of over reliance 信赖过度风险
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'm0 99.the risk of incorrect rejection 误拒风险
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m_ 100. the risk of incorrect acceptance 误受风险
{GKy'/[ YLwnhy>dD 101.working trial balance 试算平衡表
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aO@7O* 102.index and cross-referencing 索引和交叉索引
Pt@%4 :&-h >w-;Z>3Q@ 103.cash receipt 现金收入
Ma'_e=+A %honO@$ 104.cash disbursement 现金支出
aFe`_cnG T[,/5J 105.bank statement 银行对账单
@%tRhG fV v.@HL{ 106.bank reconciliation 银行存款余额调节表
MZTx:EN! UA4J>1 i 107.balance sheet date
资产负债表日
JC}f-%H?K Nc:({@I 108.net realizable value 可变现净值
y"6y! s[K^9wz 109.storeroom 仓库
:Xn7Ha[f {/X4(;~0 110.sale invoice 销售发票
2RqbrY n H;U)b{ 111.price list 价目表
DUL4noq{ 'WI^nZM 112.positive confirmation request 积极式询证函
tG8jFou FuUD 61JHY 113.negative confirmation request 消极式询证函
eVt$7d?Jw uQ=^~K :Z~ 114.purchase requisition 请购单
*?z0$Kz<,[ qS/V"|G( 115.receiving report 验收报告
uGwJK`!~ cFN'bftH4 116.gross margin 毛利
dWXstb:[ d{3@h+zL 117.manufacturing overhead 制造费用
i.xXb[M+ 5GA\xM- 118.material requisition 领料单
ZT[3aXS K]qM~v<A 119.inventory-taking 存货盘点
Fi.aC;sx <W`#gn0b6 120.bond certificate 债券
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d\H&dkpH 121.stock certificate 股票
:-iMdtm YXU|h 122.audit report 审计报告
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Vg0Gyj .fi/I 123.entity 被审计单位
>Jw6l0z 65oWD- 124.addressee of the audit report 审计报告的收件人
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^>417> 125.unqualified opinion 无保留意见
l{:a1^[>y K.%U 126.qualified opinion 保留意见
LuR,f"%2 [3W*9j 127.disclaimer of opinion 无法表示意见
4D$;KokZ [k[u*5hP|F 128.adverse opinion 否定意见
Aj9Ji"18za WKrX,GF 查看《
注会考试《审计》中的128个英文单词(一) 》
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