61.assessed level of material misstatement risk 重大错报风险的评估水平
9uGrk^<t U"Zmv 62.simall business 小规模企业
Q=]w !I\ EVoEszR 63.accounting system
会计系统
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Kn* V O3x~E 64.test of control 控制测试
-;'1^ g1jTy7g? 65.walk-through test 穿行测试
^k]XEW{PG J>\B`E 66.communication 沟通
ub|V\M{ f"<O0Qw 67.flow chart 流程图
rb|U;)C zzxGAVu 68.reperformance of internal control 重新执行
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c" @;'o2 69.audit evidence
审计证据
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:OsA w 70.substantive procedures 实质性程序
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jcw^ 3\B>lKhQ 71.assertions 认定
ho$+L %@u;5qD& 72.esistence 存在
zRyuq1Zyc, dxmE3*b` 73.occurrence 发生
Bro9YP4< :53)Nv 74.completeness 完整性
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h9:T'% _A=$oVe 75.rights and obligations 权利和义务
R=|{n'n$0| s D=n95`v 76.valuation and allocation 计价和分摊
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a]MX)? 77.cutoff 截止
:3I@(k\PY <"_d]?, 78.accuracy 准确性
O<,\^[x #E&80#Z5 79.classification 分类
`b^Ru+(dM ]bK=FIK2 80.inspection 检查
JhLgCnm lR(+tj)9uO 81.supervision of counting 监盘
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^ VSSu&Q 82.observation 观察
"OdXY"G PBp^|t]E> 83.confirmation 函证
W' s F~P%AjAx' 84.computation 计算
* cgI.+ lqm1!5dt 85.analytical procedures 分析程序
1 A\OC |fHV2Y`:g 86.vouch 核对
sPR1?:0: sn)3ZA 87.trace 追查
{o>j6RS\ Zd')57{ 88.audit sampling 审计抽样
0`[wpZ zlEX+=3 89.error 误差
#':fkIYe' nuw70*ell 90.expected error 预期误差
{PVW D7 < Pky9o; 91.population 总体
FN8NTBk , T8>}U( 92.sampling risk 抽样风险
8]U{;|'; =Xqc]5[i 93.non- sampling risk 非抽样风险
5Er2}KZJv, SgS~ {4Zx* 94.sampling unit 抽样单位
rl#p".4q DKBSFm{~Q 95.statistical sampling 统计抽样
iLkZ"X.'|1 P7{gfiB 96.tolerable error 可容忍误差
l=v4Fa0^jF D"a~#^ 97.the risk of under reliance 信赖不足风险
ZR(x%ews Bq$rf < W 98.the risk of over reliance 信赖过度风险
SN1}xR$ G1o3l~x 99.the risk of incorrect rejection 误拒风险
\Ol kM< `|ASx8_! 100. the risk of incorrect acceptance 误受风险
T>NDSami !;KCU^9 101.working trial balance 试算平衡表
4#:W.]U8 'LO^< 102.index and cross-referencing 索引和交叉索引
s]f6/x/~ s=0BMPDgm 103.cash receipt 现金收入
z}*9uZ oz}+T(@O 104.cash disbursement 现金支出
!X;1 } 7G/1VeVjB 105.bank statement 银行对账单
/assq+H f)^_|8 106.bank reconciliation 银行存款余额调节表
n}!PO[m~ AMyIAZnYq) 107.balance sheet date
资产负债表日
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e%=%ZR 108.net realizable value 可变现净值
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yFtd=AI'E 109.storeroom 仓库
'|Kmq5) @NNq z 110.sale invoice 销售发票
i;_t I#:A }MH0L#Tu 111.price list 价目表
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T /Sc l#4bW 112.positive confirmation request 积极式询证函
d\jPdA.a= [YUv7|\ 113.negative confirmation request 消极式询证函
p IU&^yX> A^y|J`k| 114.purchase requisition 请购单
/Z@tv.f no9;<]4 115.receiving report 验收报告
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HU_jt 4<lRPsvgc 116.gross margin 毛利
k{Me[B 6 1F(<! 117.manufacturing overhead 制造费用
!3*(N8_|# L_wk~z 118.material requisition 领料单
\ywXi~+kUv n8" .XS 119.inventory-taking 存货盘点
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L;'"A#Pa 120.bond certificate 债券
WYEKf9} #]ypHVE 121.stock certificate 股票
cM$P`{QrM _YLfL 122.audit report 审计报告
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&8 enSXP~9w 123.entity 被审计单位
OeS\7 '~&9D:( 124.addressee of the audit report 审计报告的收件人
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|>b> Q2F+?w;, 125.unqualified opinion 无保留意见
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uFPF!Ern 126.qualified opinion 保留意见
LRb{hUt= }L# _\ 127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见
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Ne!o8 查看《
注会考试《审计》中的128个英文单词(一) 》
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