61.assessed level of material misstatement risk 重大错报风险的评估水平
GqT0SP ;*Z.|?3MM 62.simall business 小规模企业
ER ^#J** J_H=GHMp} 63.accounting system
会计系统
`BA,_N|6 jwe^(U 64.test of control 控制测试
M&/([>Q t;?TXAA 65.walk-through test 穿行测试
/>EH]-| "iC*Eoz#. 66.communication 沟通
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b; S=R}# 67.flow chart 流程图
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p903*F^[, P0 va=H 69.audit evidence
审计证据
"{&?t}rj+ l?AWG& 70.substantive procedures 实质性程序
Z^ e?V7q VX`E7Sf!} 71.assertions 认定
iO 9fg ]0+5@c 72.esistence 存在
*u|bmt 9~En;e 73.occurrence 发生
)l|/lj W_C#a'$ 74.completeness 完整性
x2KIGG^ PZDj)x_%B& 75.rights and obligations 权利和义务
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a%Eg9 /tu+L6 77.cutoff 截止
Rqk;!N (eOzntp8 78.accuracy 准确性
2GHmA_7P xP3v65Q1 79.classification 分类
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9,M 80.inspection 检查
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` |BO!q9633V 81.supervision of counting 监盘
RO]Vn]qb ?0{8fGM4 82.observation 观察
cr&sI=i ex-0@ 83.confirmation 函证
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?3x7_=4t@ 84.computation 计算
|fJpX5W-l tY1M7B^~ 85.analytical procedures 分析程序
A`Nk gVq5: 'mH9O 86.vouch 核对
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87.trace 追查
c%5G3j r&u&$"c 88.audit sampling 审计抽样
tML[~AZh .5i\L OTd 89.error 误差
e~NEyS~3 L=ala1{O 90.expected error 预期误差
.%.bIT :U,n[.$5' 91.population 总体
4H<@da} jJ}3WJ 92.sampling risk 抽样风险
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s$V'|Pt P)>`^wc$ 94.sampling unit 抽样单位
O> 5xFz'm d3$*z)12` 95.statistical sampling 统计抽样
Ik4FVL8~ 9]{(~=D7 96.tolerable error 可容忍误差
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v3h r+4<Lon~ 97.the risk of under reliance 信赖不足风险
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b6@(UneVM YA";&|V 99.the risk of incorrect rejection 误拒风险
O}Ipg[h :sf(=Y.qA 100. the risk of incorrect acceptance 误受风险
{0&'XA=j B4hT(;k 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
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3NY 9Y6Ear .W 103.cash receipt 现金收入
#J=@} S) Uz;z 104.cash disbursement 现金支出
R\^n2gK 8lI'[Y?3. 105.bank statement 银行对账单
lg9`Z>? 0Gq}x;8H& 106.bank reconciliation 银行存款余额调节表
Lrr1) h 0u3"$o'R 107.balance sheet date
资产负债表日
yF~iVt o7qZy |\4S 108.net realizable value 可变现净值
u?ALZxj? d0b`qk @4 109.storeroom 仓库
*0*1.>Vg Za*QX| 110.sale invoice 销售发票
Xy0KZ ! ;Q1/53Y< 111.price list 价目表
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6 4fB$ 112.positive confirmation request 积极式询证函
W=[..d THFzC/~Q 113.negative confirmation request 消极式询证函
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XWW$ 114.purchase requisition 请购单
0~)_/yx?S v>4kF _N 115.receiving report 验收报告
jkN-(v(T /+11`B09 116.gross margin 毛利
cAL*Md8+ n#NE.ap$&, 117.manufacturing overhead 制造费用
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b@Zna Ot^<:\<`G 118.material requisition 领料单
Uu<Tn#nb TB8a#bK4 119.inventory-taking 存货盘点
k~YZT 8 &3o[^_Ti 120.bond certificate 债券
`:4\RcTb/ o:.6{+|N 121.stock certificate 股票
f19~B[a 9rCvnP= 122.audit report 审计报告
_:0)uR LS T##_?=22I 123.entity 被审计单位
SU {U+ p5`d@y\hj 124.addressee of the audit report 审计报告的收件人
;)SWUXa;{ R3[H#*gF< 125.unqualified opinion 无保留意见
,pg\5b +RuPfw{z 126.qualified opinion 保留意见
cc$L56q :'t+*{ff 127.disclaimer of opinion 无法表示意见
z .xOT;t FTA[O.tiG 128.adverse opinion 否定意见
gmU0/z3& #Is/j = 查看《
注会考试《审计》中的128个英文单词(一) 》
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