61.assessed level of material misstatement risk 重大错报风险的评估水平
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F1?CqN M 62.simall business 小规模企业
~!3t8Hx6 .\ ;l-U 63.accounting system
会计系统
B%%.@[o, DU/9/ I?~ 64.test of control 控制测试
Edf=?K+\!i Njy9 JX 65.walk-through test 穿行测试
B&%L`v2[ AND7jEn 66.communication 沟通
; d, JN #[k~RYS3 67.flow chart 流程图
~4MtDf v5&xY2RI7 68.reperformance of internal control 重新执行
\yJZvhUk u|_LR5S!j 69.audit evidence
审计证据
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hV3,^#9o 70.substantive procedures 实质性程序
4cXAT9 G zJ9N` 71.assertions 认定
g^s+C Z AI^AK0.L 72.esistence 存在
$?]@_= _qC+'RE3 73.occurrence 发生
CbTf"pl _9Dn\=g 74.completeness 完整性
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`Run vO}qjw 75.rights and obligations 权利和义务
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T!m42EvIvE ' +)6#/* 77.cutoff 截止
652u Z};e "?oo\op 78.accuracy 准确性
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i>ESEmb- 79.classification 分类
Qv&T E3 ]uBT & 80.inspection 检查
$Qn&jI38 g6rv`I$l 81.supervision of counting 监盘
SjZd0H0 kN'|,eKH4 82.observation 观察
LFEp KcIc'G 9 83.confirmation 函证
+O|_P`HBoI Nf=C?`L 84.computation 计算
W@:^aH RtW4n:c 85.analytical procedures 分析程序
q1N4X7<_ a='IT 5 86.vouch 核对
$se !8s" 3mpP|b" 87.trace 追查
/- DKV~ O"@?U 88.audit sampling 审计抽样
&E.OyqGZV 8pXfT%] 89.error 误差
'b LP~ kA1RfSS 90.expected error 预期误差
+V2C}NQ5R GYFgEg} 91.population 总体
Zr\2BOcc.l 3cmbK 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
II.<S C <$"7~i/X 94.sampling unit 抽样单位
I'x$,s 4qqF v?O[r 95.statistical sampling 统计抽样
IetCMp {&u Rd?( 96.tolerable error 可容忍误差
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NkKy(Za \U==f&G?J 97.the risk of under reliance 信赖不足风险
3wV86tH% "EJ\]S]$X 98.the risk of over reliance 信赖过度风险
b OW}" l>A\V) 99.the risk of incorrect rejection 误拒风险
g;$E1U=R-E [vE$R@TZ0! 100. the risk of incorrect acceptance 误受风险
Xfj)gPt} G=vN;e_$_b 101.working trial balance 试算平衡表
5r'=O2AZX aLV~|$:2 102.index and cross-referencing 索引和交叉索引
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Vz%"9`r 103.cash receipt 现金收入
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:n}w 104.cash disbursement 现金支出
|d5ggf.w CP}0Ri) 105.bank statement 银行对账单
:RPVT,O} ;F|jG}M" 106.bank reconciliation 银行存款余额调节表
TLy;4R2Nn _wMc*kjJO 107.balance sheet date
资产负债表日
"_t4F4z 3)dP7rmZ 108.net realizable value 可变现净值
,&0Z]* Xe)Pg)J1 109.storeroom 仓库
EH(tUwY%{ <|otZJ'2r 110.sale invoice 销售发票
VIetcs y*_K=}pk 111.price list 价目表
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m{VL\ g) 112.positive confirmation request 积极式询证函
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c^ }Bd_:#.mw 113.negative confirmation request 消极式询证函
=+`D D4d]3|/T 114.purchase requisition 请购单
;.\g-`jb OthG7+eF 115.receiving report 验收报告
dZF8R .hxin[Y 116.gross margin 毛利
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&> 117.manufacturing overhead 制造费用
anLbl#UV vXc!Zg~ 118.material requisition 领料单
)ukF3;Gt 9wzwY[{ 119.inventory-taking 存货盘点
jn~!V!++ r9<V%PHv 120.bond certificate 债券
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"4J"q]& .6LS+[ 121.stock certificate 股票
hUBF/4s\ W.IH#`-9E 122.audit report 审计报告
0Qt~K#mr/ :|=- (z 123.entity 被审计单位
t~q?lT UBa- 124.addressee of the audit report 审计报告的收件人
ci;&CHa iEe#aO"D! 125.unqualified opinion 无保留意见
aJa.U^1{ D6Dn&/>Zp 126.qualified opinion 保留意见
1PmX."a >n(F4C-pl 127.disclaimer of opinion 无法表示意见
3<+z46`? D]jkR} t 128.adverse opinion 否定意见
wBLsz/ rJX\6{V!_ 查看《
注会考试《审计》中的128个英文单词(一) 》
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