61.assessed level of material misstatement risk 重大错报风险的评估水平
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2 fy+5i^{= 62.simall business 小规模企业
b42%^E 18$d-[hX 63.accounting system
会计系统
T!/o^0w A%w9Da?B 64.test of control 控制测试
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R* \zd[A~! 65.walk-through test 穿行测试
(l5p_x (Jp~=6&lKf 66.communication 沟通
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uj, hqRC:p#9 67.flow chart 流程图
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C^=3 . _+cvXy 68.reperformance of internal control 重新执行
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I!oD 69.audit evidence
审计证据
2EgvS!" w4L()eP#?= 70.substantive procedures 实质性程序
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k^NJ; 71.assertions 认定
8W3zrnc # epP~J_f 72.esistence 存在
TX)W.2u= pq*e0uW 73.occurrence 发生
" {<X! ^u> <B@NSj 74.completeness 完整性
sY<UJlDKT _'D(>e? 75.rights and obligations 权利和义务
$f@YQN= 9hr7+fW]t 76.valuation and allocation 计价和分摊
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f@}>:x 77.cutoff 截止
d&3"?2IQ ,#;hI{E 78.accuracy 准确性
H&-3`< 2ZxhV4\ 79.classification 分类
&mX_\w/% ByqVNz0L 80.inspection 检查
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U7!'xU >/ _#+, 81.supervision of counting 监盘
?j&hG|W9<z -!!]1\S*Y 82.observation 观察
G]h_z|$K l/3=o}8q 83.confirmation 函证
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G#[A'tbKk 84.computation 计算
,X!) z Amm )\yK61aX 85.analytical procedures 分析程序
5mamWPw &G2&OFAr]q 86.vouch 核对
s AFn.W GZO:lDdA 87.trace 追查
ZH~bY2^; +cfcr* 88.audit sampling 审计抽样
]QlW{J Hn >VPz+I 89.error 误差
4T@+gy^. #E+ybwA 90.expected error 预期误差
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91.population 总体
t]I9[5Pq\ Tdh(J",d 92.sampling risk 抽样风险
uD/@d'd_4L yH('Vl 93.non- sampling risk 非抽样风险
mr7Oi `dE -]wEk%j 94.sampling unit 抽样单位
xHt7/8wF W=HvMD 95.statistical sampling 统计抽样
kNK0KL {9(0s| pr 96.tolerable error 可容忍误差
Xz @#,F:@ OxDqLX 97.the risk of under reliance 信赖不足风险
J4ZHE\ UYxn?W.g 98.the risk of over reliance 信赖过度风险
U[MeK)* a0hBF4+6 99.the risk of incorrect rejection 误拒风险
\ Bj{.jL (zFqb,P 100. the risk of incorrect acceptance 误受风险
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*%/O (ohs@ 101.working trial balance 试算平衡表
LxIGPC~ QM8Ic,QFvo 102.index and cross-referencing 索引和交叉索引
w71YA#cg #OPEYJ;*9d 103.cash receipt 现金收入
{C&Uq#V mhVLlbY|t 104.cash disbursement 现金支出
^mn!;nu 46]BRL2 G 105.bank statement 银行对账单
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e FD[*Q2fU 106.bank reconciliation 银行存款余额调节表
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vD] l =Rx4ZqTI| 107.balance sheet date
资产负债表日
9287&+,0r 1J0gjO)AZ 108.net realizable value 可变现净值
{U2AAQSa |kK5:\H 109.storeroom 仓库
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;JN}k 110.sale invoice 销售发票
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x "LTw;& y 111.price list 价目表
FkrXM!mJ C jf<,x$ 112.positive confirmation request 积极式询证函
7Tk//By7 ;4!H- qZ 113.negative confirmation request 消极式询证函
{[#)Q.2 `bBkPH}M 114.purchase requisition 请购单
\t)va:y v4hrS\M 115.receiving report 验收报告
CIMI? |;NfH|43; 116.gross margin 毛利
-XXsob}/8 [3bPoAr\ 117.manufacturing overhead 制造费用
lv=q( & 9V1d`]tP 118.material requisition 领料单
[ne51F5_ %W9R08` 119.inventory-taking 存货盘点
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ZMs> 120.bond certificate 债券
+Kb 7N, " g,]o+nT 121.stock certificate 股票
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aB*| d)1gpRp 122.audit report 审计报告
k*?T^<c3 ;*Vnwt A 123.entity 被审计单位
w\s`8S we[+6Z6J 124.addressee of the audit report 审计报告的收件人
U2m#BMV H2%Qu<Kg2 125.unqualified opinion 无保留意见
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ptf*^s 126.qualified opinion 保留意见
3as=EYm Fn.JtIu 127.disclaimer of opinion 无法表示意见
vY_[@y nrMW5>&-` 128.adverse opinion 否定意见
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>& 查看《
注会考试《审计》中的128个英文单词(一) 》
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