61.assessed level of material misstatement risk 重大错报风险的评估水平
g{D&|qWj Vy/g;ZPU1 62.simall business 小规模企业
"RShsJZMH M"_XaVl 63.accounting system
会计系统
{UUVN/$ =x^I 5Pn 64.test of control 控制测试
!t_,x= {T^'&W>8G8 65.walk-through test 穿行测试
}j:ae \( A>4k4*aFm# 66.communication 沟通
i#-Jl7V[a f0[xMn0Tu 67.flow chart 流程图
96PVn vEgJmHv; 68.reperformance of internal control 重新执行
22*t%{( c:$:j,i} 69.audit evidence
审计证据
9|e"n|[ 7"[lWC!As5 70.substantive procedures 实质性程序
oqY?#p/ \hq8/6=4s 71.assertions 认定
Ke/P[fo tL).f:? 72.esistence 存在
siG?Sd_2 ke4q$pD 73.occurrence 发生
NV91{o(-7 E8j9@BHU[r 74.completeness 完整性
^y3\e cj8r-Vu/N 75.rights and obligations 权利和义务
D!<$uAT 1uH\Bn]p? 76.valuation and allocation 计价和分摊
KW;xlJz(j &t8_J3?Z 77.cutoff 截止
>3kR~:; B`WfJ2*2 78.accuracy 准确性
HOD2/ Z8 # I 79.classification 分类
zk/!#5JtK ,,Db:4qfjD 80.inspection 检查
.kYzB.3@] [@y=%\%R 81.supervision of counting 监盘
B>]5/!_4 QbNv+Eu5 82.observation 观察
i&30n# EiN.VU ` 83.confirmation 函证
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BJq}1mn* 84.computation 计算
0iE).Za0g V*m)h 85.analytical procedures 分析程序
,C&>mv xA q%'ovX(dm 86.vouch 核对
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qqlf 87.trace 追查
4l1=l#\S UxvsSHi 88.audit sampling 审计抽样
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q&r(-K 89.error 误差
?% X9XH/! 6nfkZvn 90.expected error 预期误差
e>>G4g '-S&i{H 91.population 总体
M"vcF5q {UmCn>c 92.sampling risk 抽样风险
wW<"l"x, &`Di cfD 93.non- sampling risk 非抽样风险
rO`g~>- i]-gO 94.sampling unit 抽样单位
6uXW`/lvX pjCWg4ya 95.statistical sampling 统计抽样
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z-gwNE{ 96.tolerable error 可容忍误差
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}H#t( 9,U 97.the risk of under reliance 信赖不足风险
!bcbzg2d& Wi5|9 98.the risk of over reliance 信赖过度风险
Ntnmd j'i42-Lt/p 99.the risk of incorrect rejection 误拒风险
QO7:iSZJ ThlJhTh<%4 100. the risk of incorrect acceptance 误受风险
/hM>dkwu 5An0DV5 101.working trial balance 试算平衡表
$.N~AA~0 U>+~.|'V9 102.index and cross-referencing 索引和交叉索引
$i@EfujY 7L+X\oaB 103.cash receipt 现金收入
P\mm8s`f WDGGT.h G 104.cash disbursement 现金支出
KYu(H[a {~^)-^Wt: 105.bank statement 银行对账单
z;C=d(|nN ]k:m2$le 106.bank reconciliation 银行存款余额调节表
&a=e=nR5 bQy%$7UmX, 107.balance sheet date
资产负债表日
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xb T{<@MK%],d 108.net realizable value 可变现净值
&&}5>kg>d {?mQqoZ?. 109.storeroom 仓库
Uo}&-$ B oe|e+ 110.sale invoice 销售发票
GeaDaYh#T NoO+xLHw8 111.price list 价目表
8>{W:?I @6co\.bv 112.positive confirmation request 积极式询证函
v7(|K 2]3HX3 113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单
ij(4)= $XQxWH| 115.receiving report 验收报告
j 3MciQ` .Sr:"S rT 116.gross margin 毛利
x"8ey|@&, !e'0jf-~ 117.manufacturing overhead 制造费用
2rCY&8 KKjxg7{K 118.material requisition 领料单
B^_Chj*m {*
j^g6; 119.inventory-taking 存货盘点
8M|)ojH [-t> G!) 120.bond certificate 债券
Px#QZZ BO4 K#H7 121.stock certificate 股票
WYC1rfd= R==cz^# 122.audit report 审计报告
e
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l-S'ATZ0p nh eU~jb 124.addressee of the audit report 审计报告的收件人
q[7d7i/r6 T1QsW<*j 125.unqualified opinion 无保留意见
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| G|-\T(&J 126.qualified opinion 保留意见
lW$&fuDHF Q*:h/Lhb& 127.disclaimer of opinion 无法表示意见
eky(;%Sz :5S |x/ 128.adverse opinion 否定意见
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p}7 Dk`4bYK 查看《
注会考试《审计》中的128个英文单词(一) 》
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