61.assessed level of material misstatement risk 重大错报风险的评估水平
I;3Uzv 6^vHFJ$ 62.simall business 小规模企业
\"AzT{l!; cP&XkAQ 63.accounting system
会计系统
Q??nw^8Hi }@NT#hD 64.test of control 控制测试
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U(u$5 65.walk-through test 穿行测试
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66.communication 沟通
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kuSv 0OPpA Ll 67.flow chart 流程图
<s(<ax30 B4ky%gF4 68.reperformance of internal control 重新执行
n;0x\Q|S .80L>0 69.audit evidence
审计证据
zx=AT @Sd l~'" 70.substantive procedures 实质性程序
?R\:6x< ey! { 71.assertions 认定
u<a =TPAU &~a/Upz0]_ 72.esistence 存在
F]7$Y @T8$/ 73.occurrence 发生
fk _.G p}0a 74.completeness 完整性
$][$ e XY1b_uY 75.rights and obligations 权利和义务
/8tF7Mmr eK'ztqQ 76.valuation and allocation 计价和分摊
P},d`4Ty@ +oe%bk|A 77.cutoff 截止
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78.accuracy 准确性
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79.classification 分类
2$%E:J+2:$ $jtXNE? 80.inspection 检查
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81.supervision of counting 监盘
'q9='TOk >djTJ>dl_u 82.observation 观察
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DV">9{"5'] t ]yD95| 84.computation 计算
Bh*7uNM s0bWg$ 85.analytical procedures 分析程序
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W 86.vouch 核对
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]h+ #}U*gVYe 87.trace 追查
t:<dirw,o c<J/I_! 88.audit sampling 审计抽样
q*B(ZG |.c|\e z/ 89.error 误差
&*r'Sx)V L4C_qb k;: 90.expected error 预期误差
T6=q[LpsKN I:9jn" 91.population 总体
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Kjp 92.sampling risk 抽样风险
hJcN*2\: 9X6l`bo' 93.non- sampling risk 非抽样风险
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NSy3t 94.sampling unit 抽样单位
BvA09lK /"*eMe!= 95.statistical sampling 统计抽样
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GI40Ztms 96.tolerable error 可容忍误差
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d:V6.7>, 2|C(|fD4 98.the risk of over reliance 信赖过度风险
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BpM KqH_?r` 99.the risk of incorrect rejection 误拒风险
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Neo _7 100. the risk of incorrect acceptance 误受风险
|-SImxV gE~]^B{ 101.working trial balance 试算平衡表
0~0OQ/>7 }co*%F{1 102.index and cross-referencing 索引和交叉索引
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2 u:FFZ 103.cash receipt 现金收入
#=* y7w ao(lj 104.cash disbursement 现金支出
LAT%k2%Wx @&G< Np` 105.bank statement 银行对账单
ZSo#vQ `43X? yQ 106.bank reconciliation 银行存款余额调节表
klKd ! Xob,jo}a 107.balance sheet date
资产负债表日
Z1t?+v+Ro* }&{z-/;H 108.net realizable value 可变现净值
RXF%A5FXh 609_ZW;) 109.storeroom 仓库
:Vyr8+] ;F:~HrxT} 110.sale invoice 销售发票
keYvscRBI )GpH5N'EI 111.price list 价目表
U=a'(fX 7Ib/Cm0d| 112.positive confirmation request 积极式询证函
V?*\ISB`} Y,%d_yR[ 113.negative confirmation request 消极式询证函
fZ*LxL [z^db0PU 114.purchase requisition 请购单
;F;"Uw lW!}OzE(m 115.receiving report 验收报告
0Ek+ }` aj71oki) 116.gross margin 毛利
Q0\tK=Z/ ~fDMzOd 117.manufacturing overhead 制造费用
HaUfTQ8 CfWtCA 118.material requisition 领料单
O&Ws*k GT)63| 119.inventory-taking 存货盘点
5:o$]LkOWC LXm5f; 120.bond certificate 债券
)TmqE<[ aNLkkkJg<; 121.stock certificate 股票
JFvVRGWB G q" [5r" 122.audit report 审计报告
.=nx5yz &3nbmkM 123.entity 被审计单位
mF?GQls` |"Rl_+d7D 124.addressee of the audit report 审计报告的收件人
*r&q;ER u9:+^F+ 125.unqualified opinion 无保留意见
P a{)@xT 4K(AXk 126.qualified opinion 保留意见
*,UD&N_)*6 uP:Y[$O 127.disclaimer of opinion 无法表示意见
0x-58i0 Zy>iaG9} 128.adverse opinion 否定意见
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c ~_z"So'|F_ 查看《
注会考试《审计》中的128个英文单词(一) 》
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