61.assessed level of material misstatement risk 重大错报风险的评估水平
Mk^o*L{H fs`<x*}K 62.simall business 小规模企业
PCFm@S@Q fCTjTlh 63.accounting system
会计系统
>`lf1x W58\V 64.test of control 控制测试
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Jk zL>nDnL 4 65.walk-through test 穿行测试
iPs()IN.O t%=ylEPW 66.communication 沟通
jsL'O;K/ z~X] v["d 67.flow chart 流程图
1W-!f% 5 :AAqMa 68.reperformance of internal control 重新执行
#ocT4 6%5A&&O(b 69.audit evidence
审计证据
mWigy`V^~ , X|oCD 70.substantive procedures 实质性程序
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R 71.assertions 认定
Pl 5+Oo >u6kT\|^C 72.esistence 存在
z? cRsqf Ot/Y?=j~ 73.occurrence 发生
!IT']kA n[{o~VN 74.completeness 完整性
K;YK[M1! 4S9AXE6 75.rights and obligations 权利和义务
6)H70VPJ txliZ|.O 76.valuation and allocation 计价和分摊
T$'Ja'9Kj 2sf/^XC1 77.cutoff 截止
wCkkfTO !ZB|GLpo6 78.accuracy 准确性
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79.classification 分类
C~:aol i; BV7GzJ2([{ 80.inspection 检查
o{:D AU)Qk$c 81.supervision of counting 监盘
$3FFb#r cU*7E39 82.observation 观察
}G-qOt fOrqY,P' 83.confirmation 函证
dp+wwNe B_:K.]DK` 84.computation 计算
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h 85.analytical procedures 分析程序
rs!J<CRq .*v8*8OJ& 86.vouch 核对
[=XsI]B\ :pOX, 87.trace 追查
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> +DVU"d 88.audit sampling 审计抽样
Fnr*.k l&E- H@Pe 89.error 误差
"WK.sBFz4 }/M ~ 90.expected error 预期误差
4(o0I~hpB? yzXwxi1# 91.population 总体
.-nA#/2- M a_! 1Y 92.sampling risk 抽样风险
`yc.A%5 1{"e'[L 93.non- sampling risk 非抽样风险
B< 6*Ktc Is-Kz}4L 94.sampling unit 抽样单位
pcL02W|J #XNe4# 95.statistical sampling 统计抽样
Nnx"b 5I}n ?EKYKLwr 96.tolerable error 可容忍误差
E-&=I> B5 F4d L{0;j 97.the risk of under reliance 信赖不足风险
Pbz-I3+66 ,TP^i 0 98.the risk of over reliance 信赖过度风险
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99 U<o,`y[Tn 99.the risk of incorrect rejection 误拒风险
Z\TH=UA )|\72Z~eq 100. the risk of incorrect acceptance 误受风险
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O 101.working trial balance 试算平衡表
[|uAfp5R 8`'_ckIgr 102.index and cross-referencing 索引和交叉索引
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8K# S1zV.] 103.cash receipt 现金收入
1\_4# @') .rax`@\8 104.cash disbursement 现金支出
^D/*Hp _ ~"{Kjr#R 105.bank statement 银行对账单
jr'O4bo% H6*F?a`)I 106.bank reconciliation 银行存款余额调节表
]vhh* yS lN|8d 107.balance sheet date
资产负债表日
5LXK#+Z 3u-j`7 108.net realizable value 可变现净值
o^_z+JFwb TQYud'u/ 109.storeroom 仓库
8h-6;x^^ 9/q4]%` 110.sale invoice 销售发票
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-B-wOj R6CxNPRJ 111.price list 价目表
NCX!ss tUL(1:-C 112.positive confirmation request 积极式询证函
Rnun() plJ Ij/c@#q. 113.negative confirmation request 消极式询证函
"l2_7ZXsPT 4*d_2:|u 114.purchase requisition 请购单
)|'? uN7 V=.lpj9m 115.receiving report 验收报告
}fL8<HM\'c = DvnfT< 116.gross margin 毛利
"X"DTP1b e-\J!E'1F 117.manufacturing overhead 制造费用
RG # )7[>/2aGd 118.material requisition 领料单
JrS/"QSA v"=^?5B 119.inventory-taking 存货盘点
WWHT;ST lv,8NmP5 120.bond certificate 债券
A]ciox$AjW {v<Ig{{V 121.stock certificate 股票
^]AjcctGr i%v^Zg&FU 122.audit report 审计报告
A0o6-M]'0 cA AJ7? 123.entity 被审计单位
Kl\A&O*{ ATH0n>) 124.addressee of the audit report 审计报告的收件人
,7k)cNstW X -6Se 125.unqualified opinion 无保留意见
l'?/$?'e_Z @N"h,(^ 126.qualified opinion 保留意见
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2k!5OS 127.disclaimer of opinion 无法表示意见
(\,mA-%E (Q\QZu@ 128.adverse opinion 否定意见
jHTaG%oh {Km|SG[-q 查看《
注会考试《审计》中的128个英文单词(一) 》
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