61.assessed level of material misstatement risk 重大错报风险的评估水平
J8jbtL O' /vu7;xVG 62.simall business 小规模企业
PJ'l:IU 6vDgMfw 63.accounting system
会计系统
fRiHs\+ YW*ti|u|w 64.test of control 控制测试
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w^~,M3(+)1 65.walk-through test 穿行测试
c0@v`-9 8:f(PN 66.communication 沟通
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D/ VD4( 67.flow chart 流程图
H_{Yr+p BsJClKp/ 68.reperformance of internal control 重新执行
COap* %EuSP0 69.audit evidence
审计证据
~Y{K^:wN^ v"j7},P@ 70.substantive procedures 实质性程序
(j(6%U [Mx+t3M 71.assertions 认定
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.v$( 72.esistence 存在
u!O)\m- WaYT\CG7y 73.occurrence 发生
|q?A8@\u =vR>KE 74.completeness 完整性
k{; 2*6b0 2?&h{PA+ 75.rights and obligations 权利和义务
B{44|aq1 | d2pVO]l YZ 76.valuation and allocation 计价和分摊
&W1cc#( !( /dbHB 77.cutoff 截止
'Ag?#vB RJ`F2b sYN 78.accuracy 准确性
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$s7 79.classification 分类
OmsNo0OA ]'hz+V31% 80.inspection 检查
ct`89~" &U:;jlST9 81.supervision of counting 监盘
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>j gF&1e5`i 82.observation 观察
8< R#} [5H#ay 83.confirmation 函证
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4Q}- _k&vW(O=: 84.computation 计算
lwSA!W yTv#T(of 85.analytical procedures 分析程序
hDCR>G ^]K_k7`I 86.vouch 核对
svN&~@l +d<o2n4! 87.trace 追查
}5`Kn}rY 1jDN=hIl 88.audit sampling 审计抽样
:U=*@p4? C-&\qAo?<: 89.error 误差
@u?m4v{ dj 4:r!5_ 90.expected error 预期误差
H>%K}Fh V!uW\i/ 91.population 总体
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2F F8nR.| 92.sampling risk 抽样风险
A|7%j0T 51xiX90D 93.non- sampling risk 非抽样风险
?|kwYA$4o }gete'I 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
bZLY#g7L" zt6GJz1q 96.tolerable error 可容忍误差
qf;x~1efC4 PY[nnoF"| 97.the risk of under reliance 信赖不足风险
Ejmpg_kux jBb:) 98.the risk of over reliance 信赖过度风险
0-6rIdDTM dSkM A 99.the risk of incorrect rejection 误拒风险
HQX.oW MaN6bM 100. the risk of incorrect acceptance 误受风险
&sJ -&7YZ .k cyw>T`I 101.working trial balance 试算平衡表
)\Am:?RH; :<hM@>eFn 102.index and cross-referencing 索引和交叉索引
shKTj5s? Xh+;$2l.B 103.cash receipt 现金收入
sFt"2TVr3 W[/Txc0$ 104.cash disbursement 现金支出
xa8;"Y~"bg a5caryZ"z 105.bank statement 银行对账单
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JCs$0 IK1'" S| 106.bank reconciliation 银行存款余额调节表
c^3,e/H u.;l=tzz 107.balance sheet date
资产负债表日
Ogv9_X8 $+w:W85B 108.net realizable value 可变现净值
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\ Gx| 109.storeroom 仓库
z.lIlp2: ,Wv+Ek 110.sale invoice 销售发票
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111.price list 价目表
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(~r"4I 112.positive confirmation request 积极式询证函
zG{P5@:.R nr&bpA/ 113.negative confirmation request 消极式询证函
BMug7xl" w p\-LO~ 114.purchase requisition 请购单
<p/zm}?') >v2/0>U 115.receiving report 验收报告
u8.F_'` z _iu~vU)r 116.gross margin 毛利
DSQ2|{ >dx/k)~~-L 117.manufacturing overhead 制造费用
gFqF&t /% g+|C 118.material requisition 领料单
JR8|!Of@B h+=IxF4 119.inventory-taking 存货盘点
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}ZK%@b> 120.bond certificate 债券
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i\<S ; yIhPB8QL 122.audit report 审计报告
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@oZ 123.entity 被审计单位
}`kiULC'= ~7 `,}) d 124.addressee of the audit report 审计报告的收件人
r0!')?#Z ?7}ybw3t] 125.unqualified opinion 无保留意见
.fbY2b([ 3~{I/ft 126.qualified opinion 保留意见
}4N'as/ZO ]DKRug5 127.disclaimer of opinion 无法表示意见
M6mgJonN| "\i H/ 128.adverse opinion 否定意见
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0W J 查看《
注会考试《审计》中的128个英文单词(一) 》
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