61.assessed level of material misstatement risk 重大错报风险的评估水平
p~/ Y8c#"vm( 62.simall business 小规模企业
k,p:!S(bl =0Z^q0. 63.accounting system
会计系统
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64.test of control 控制测试
^lB=O ,4O|{Iu#n 65.walk-through test 穿行测试
eXB'>#&s E}7@?o7u} 66.communication 沟通
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v 67.flow chart 流程图
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Byw1/ 68.reperformance of internal control 重新执行
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2f ]LcCom:] 69.audit evidence
审计证据
`7v"( ?Xdb%. 70.substantive procedures 实质性程序
(gdi2 _6y#?8RMB 71.assertions 认定
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l*$Q"z 72.esistence 存在
+v!%z( iJ&*H)}^ 73.occurrence 发生
,;&j*qFi NNOemTh 74.completeness 完整性
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75.rights and obligations 权利和义务
%5?Zjp+9 (qG}`?219J 76.valuation and allocation 计价和分摊
Nk#[~$Q-1 ]0Y5 Z)3:z 77.cutoff 截止
ZGa;' <$" 78.accuracy 准确性
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V5k~xc 79.classification 分类
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tiT,3k @%aU)YDwi 80.inspection 检查
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[ ZNHlq5 81.supervision of counting 监盘
J~}%j.QQ7 CyR1.|!@ 82.observation 观察
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9;ZaL7> AmyZ9r#{ 84.computation 计算
})V^t3 Em<B9S 85.analytical procedures 分析程序
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* 86.vouch 核对
IonphTcU! 43'!<[?x 87.trace 追查
ro%Jg y7X2|$9z- 88.audit sampling 审计抽样
EE{]EW( =._V$:a6o 89.error 误差
~; V5*t V*Q!J{lj^# 90.expected error 预期误差
;4:[kv@ v@&UTU 91.population 总体
M ^89]woC rk E;OU 92.sampling risk 抽样风险
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ITt*TuS2c d,5,OJY2f 94.sampling unit 抽样单位
^b;3Jj 2FE13{+f 95.statistical sampling 统计抽样
|7$Q'3V WA?We7m$ 96.tolerable error 可容忍误差
wni^qs.i@3 2]UwIxzR 97.the risk of under reliance 信赖不足风险
Q?g#?z&Pu\ (i1q ". 98.the risk of over reliance 信赖过度风险
ns&3Dh(IVP )w_hbU_Pb& 99.the risk of incorrect rejection 误拒风险
6)h~9iK Y9SaYSX 100. the risk of incorrect acceptance 误受风险
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. <K:L.c! 101.working trial balance 试算平衡表
B<Zm'hdX :'$V7LZ5 102.index and cross-referencing 索引和交叉索引
yADX^r( [.Y]f.D 103.cash receipt 现金收入
sJ>JHv <1pRAN0 104.cash disbursement 现金支出
=^5#o)~BB >4^,[IO/ 105.bank statement 银行对账单
i"h~QEE A=f)ntH~ 106.bank reconciliation 银行存款余额调节表
c!ul9Cw ul&}'jBr 107.balance sheet date
资产负债表日
)F\^-laMuK TB%NHq-! 108.net realizable value 可变现净值
d1>L&3HKx [sXnB$ 109.storeroom 仓库
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v)+ k CxV$_J 110.sale invoice 销售发票
+Y_]< Swxur+hfH 111.price list 价目表
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I-m 113.negative confirmation request 消极式询证函
[NU@A >H 7csMk5NU'< 114.purchase requisition 请购单
~j36(`t (o2.*x 115.receiving report 验收报告
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z@2?wSp 116.gross margin 毛利
aE2Yl 6#;u6@+}yy 117.manufacturing overhead 制造费用
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F\a|N 118.material requisition 领料单
+ZJ1> n [l*;+N+ 119.inventory-taking 存货盘点
FfM,~s<Efz XNr8,[c 120.bond certificate 债券
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* }Sh3AH/ 121.stock certificate 股票
q!as~{! Fvr$K*u 122.audit report 审计报告
\y0]BH |H'wDw8 123.entity 被审计单位
1UN$eb7 5n1T7-QCL 124.addressee of the audit report 审计报告的收件人
'EO"0, o<L=l Q 125.unqualified opinion 无保留意见
jJK@i\bU_ Z!z#+G 126.qualified opinion 保留意见
3a?dNwM@ *@fVog r^ 127.disclaimer of opinion 无法表示意见
LrhQG yaK4% k 128.adverse opinion 否定意见
=p \eh?^ S.*.nv 查看《
注会考试《审计》中的128个英文单词(一) 》
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