61.assessed level of material misstatement risk 重大错报风险的评估水平
5tCq}]q#P MPEBinE? 62.simall business 小规模企业
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?/i%TQ Z FrXw+ 63.accounting system
会计系统
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`D>%k 64.test of control 控制测试
zl8\jP Y X{ 65.walk-through test 穿行测试
.L TFa.jxA Ug'nr 66.communication 沟通
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yreleWo 67.flow chart 流程图
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O>m8hF (lck6v?h 68.reperformance of internal control 重新执行
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Rxy 69.audit evidence
审计证据
E#V-F-@2 SFPIr0 u 70.substantive procedures 实质性程序
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sD= 71.assertions 认定
{|wTZ ps;o[gB@5 72.esistence 存在
_j<M} /g-X=|?F 73.occurrence 发生
3\l9Sf=M| Hf]}OvT>Z 74.completeness 完整性
/Ta0}Y(y p`.fYW:p 75.rights and obligations 权利和义务
kX .1#%Ex j\L$dPZ 76.valuation and allocation 计价和分摊
WoG o|n0?bThS- 77.cutoff 截止
jJQfCOD$ {rJF)\2 78.accuracy 准确性
n[S*gX0 UlZ)|Ya<M 79.classification 分类
/@}# KP= 9@>hm>g. 80.inspection 检查
]x{ H &MLhCekY 81.supervision of counting 监盘
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,~Krzv Y0C<b*!"ST 82.observation 观察
en6AAr:U} <;Z~ vZ] 83.confirmation 函证
L#MxB|fcr g#nsA(_L 84.computation 计算
.{ L m 4~MUc! 85.analytical procedures 分析程序
{YLJKu!M e7AI&5Eg{ 86.vouch 核对
}nERQq&A /FZ )ej\ 87.trace 追查
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88.audit sampling 审计抽样
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t+d 89.error 误差
#yOY&W:N *"L:"i`*$ 90.expected error 预期误差
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o1* yAkN2 91.population 总体
xH-k~# j0NPd^ 92.sampling risk 抽样风险
Z+Zh;Ms R.$Y1=U6 93.non- sampling risk 非抽样风险
e';c8WF3E z]_CFo1'l 94.sampling unit 抽样单位
pODo[Rkq 62E(=l 95.statistical sampling 统计抽样
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oI@s 96.tolerable error 可容忍误差
KAEpFobYo O3GaxM\x 97.the risk of under reliance 信赖不足风险
$)a5;--W u3!!_~6,z 98.the risk of over reliance 信赖过度风险
*M5C*}dl IUG.q8 99.the risk of incorrect rejection 误拒风险
pMrfi}esx 780MSFV8 100. the risk of incorrect acceptance 误受风险
E&v-(0 QNBzc {XB 101.working trial balance 试算平衡表
k( ^ b skArocs 102.index and cross-referencing 索引和交叉索引
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?E+XD'~ 103.cash receipt 现金收入
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\wd`6 104.cash disbursement 现金支出
lK@r?w|<M DzOJ{dF 105.bank statement 银行对账单
7nIMIkT: 2M`Ni&v 106.bank reconciliation 银行存款余额调节表
uf3 gVS_h= B}T72!a 107.balance sheet date
资产负债表日
%uMsXa :/Zh[Q@EG 108.net realizable value 可变现净值
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+m# 2AE|N_v8W 109.storeroom 仓库
w|#79,& GQ8P}McA 110.sale invoice 销售发票
=]Bm>67" ]kvE+m&p}^ 111.price list 价目表
7%WI ymqhI\>y# 112.positive confirmation request 积极式询证函
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)"uv 113.negative confirmation request 消极式询证函
g9.hR8X O#k+.LU 114.purchase requisition 请购单
v]sGdZ(6- AO]e^Q 115.receiving report 验收报告
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f$' @n3PCH6:Ao 116.gross margin 毛利
jws(`mIf\ Nrh`DyF0D! 117.manufacturing overhead 制造费用
C<ljBz`,t _^ZII 118.material requisition 领料单
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wVB8PO8 X*&r/= 120.bond certificate 债券
+!wc(N[(2 co|0s+%PBq 121.stock certificate 股票
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*u 122.audit report 审计报告
48VsHqG 8iB}a\]B 123.entity 被审计单位
fk_i~K _\zfXHp 124.addressee of the audit report 审计报告的收件人
a1&^P1. 'rgV]Oy 125.unqualified opinion 无保留意见
%8/$CR 9:WKG'E8a 126.qualified opinion 保留意见
Ar_/9@n "`wq:$R 127.disclaimer of opinion 无法表示意见
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4w%U[GT, nNr3'6lz 128.adverse opinion 否定意见
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IWII SQ[}]Tm;n 查看《
注会考试《审计》中的128个英文单词(一) 》
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