61.assessed level of material misstatement risk 重大错报风险的评估水平
+SCUS] #k? Rl 62.simall business 小规模企业
[?TQ!l} 8A &We1i&w 63.accounting system
会计系统
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J 64.test of control 控制测试
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\OOp 65.walk-through test 穿行测试
B@!a@0,,_ <}'hkEh{d= 66.communication 沟通
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o?A/ 67.flow chart 流程图
\ZrLh,6f. 7kpCBLM(} 68.reperformance of internal control 重新执行
4eb<SNi g*8LdH6mq 69.audit evidence
审计证据
'Rk~bAX p'{ `Uvr 70.substantive procedures 实质性程序
oH~ZqX.3 {#M=gDhbX 71.assertions 认定
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)G 72.esistence 存在
q|m8G wd*i&ooQ*L 73.occurrence 发生
U|odm 58s ;aYPv8s~,: 74.completeness 完整性
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75.rights and obligations 权利和义务
I%xrDiK97 WH :+HNl1d 76.valuation and allocation 计价和分摊
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$=GY 77.cutoff 截止
Q6?+# } Avw"[~Xd 78.accuracy 准确性
Y1AbG1n| R= HN>(U 79.classification 分类
G[u_Uu=> Y.rHl4 80.inspection 检查
xXO& -v{ bTC2Ya 81.supervision of counting 监盘
bj`cYL% s<0yQ-=.?N 82.observation 观察
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3WZ3t$ 84.computation 计算
xMg&>}5 (omdmT%D 85.analytical procedures 分析程序
6, ag\ tjk Y[ 86.vouch 核对
rPK?pJ "Gcr1$xG8! 87.trace 追查
R@>R@V>c Cq1t[a 88.audit sampling 审计抽样
mh44 Rz`<E97- 89.error 误差
Q3%a=ba)h /6F 1=O(c> 90.expected error 预期误差
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4*o 91.population 总体
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H 92.sampling risk 抽样风险
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x=1G|<z% 93.non- sampling risk 非抽样风险
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[s%2>e 94.sampling unit 抽样单位
Pb} &c v)N6ZOj*C 95.statistical sampling 统计抽样
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/(n)I 96.tolerable error 可容忍误差
f]$g9H L3q)j\ls 97.the risk of under reliance 信赖不足风险
e^~t52] y5a^xRDw 98.the risk of over reliance 信赖过度风险
V2w[0^L X_s;j5ur 99.the risk of incorrect rejection 误拒风险
F)e*w:D hl}#bZ8] 100. the risk of incorrect acceptance 误受风险
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O@U voQ, K9 101.working trial balance 试算平衡表
Sc Gmft3A B>X+eK 102.index and cross-referencing 索引和交叉索引
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_ 103.cash receipt 现金收入
j K[VEhs e /;Ui 104.cash disbursement 现金支出
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#S8x@U 9[T#uh!DC 105.bank statement 银行对账单
>4M_jC. +Q-~~v7, 106.bank reconciliation 银行存款余额调节表
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-y0 107.balance sheet date
资产负债表日
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xcM+OX1 108.net realizable value 可变现净值
oE)c8rE I4|p;\`fK 109.storeroom 仓库
gK)B3dH*& qwFn(pK[ 110.sale invoice 销售发票
NBMY1Xgj =Bo0Oei 111.price list 价目表
5jNBt>.0 w5n>hz_5 112.positive confirmation request 积极式询证函
_%zU^aE ;SC|VcbyH 113.negative confirmation request 消极式询证函
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jjM 114.purchase requisition 请购单
T82=R@7 Tg:NeAN7( 115.receiving report 验收报告
k}T~N.0 0l 3RwWj 116.gross margin 毛利
b:O4d<+% r456M-~ 117.manufacturing overhead 制造费用
Q ;k_q3 MeplM$9 118.material requisition 领料单
+Z;0"'K'e a}>GQu*y 119.inventory-taking 存货盘点
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L 120.bond certificate 债券
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*[X# 121.stock certificate 股票
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T?-Hj 122.audit report 审计报告
xD1wHp!+ 0]HK(,/h 123.entity 被审计单位
R*&3i$S uwQ4RYz 124.addressee of the audit report 审计报告的收件人
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%ZV czZ-C +}% 125.unqualified opinion 无保留意见
Q o= W}=2?vHV= 126.qualified opinion 保留意见
hR`dRbBi% A,=l9hE' 127.disclaimer of opinion 无法表示意见
R6:N`S]&d[ 6|jE3rHw 128.adverse opinion 否定意见
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qZI 查看《
注会考试《审计》中的128个英文单词(一) 》
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