61.assessed level of material misstatement risk 重大错报风险的评估水平
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we.r 62.simall business 小规模企业
p8Z;QH* Q2F20b 63.accounting system
会计系统
*eI {g 8]rObT9> 64.test of control 控制测试
l+X\>, VmRfnH" 65.walk-through test 穿行测试
\r [@A3O m)Wq*&,o 66.communication 沟通
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aCtei 4t>"-/ 67.flow chart 流程图
P!!O~P oA@c.%& 68.reperformance of internal control 重新执行
8~&=vc 7nP{a"4_ 69.audit evidence
审计证据
0Gu?;]GSv ^66OzT8A 70.substantive procedures 实质性程序
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h0I5zQZm 71.assertions 认定
Bx6,U4o* QS1lg 72.esistence 存在
=d]}7PO~ m_,Jbf 73.occurrence 发生
MH0wpHz UT[{NltH 74.completeness 完整性
9<3fH J?vq ?CcX>R-/ 75.rights and obligations 权利和义务
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KZ s!>9od6^ 76.valuation and allocation 计价和分摊
5fYWuc9}z 'fCSP| 77.cutoff 截止
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-jr PZlPC#E- 78.accuracy 准确性
# s7e/GdKb GSd:Plc% 79.classification 分类
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OYzo =E^/gc%X 80.inspection 检查
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!J-H) 81.supervision of counting 监盘
oJ`=ob4WDo 'f.k'2T 82.observation 观察
S4-jF D)U B<n[yiJ} 83.confirmation 函证
#9~,d<H G?61P[j7 84.computation 计算
7AWq3i{ yK$aVK" 85.analytical procedures 分析程序
P ?nk> 'GiN^Y9dcc 86.vouch 核对
c;06>1=wP5 lNl.lI\t)y 87.trace 追查
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r1aL \u))1zRd 88.audit sampling 审计抽样
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Bo 89.error 误差
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90.expected error 预期误差
yPs6_Qo!p USHQwn)% 91.population 总体
rK`^A NL;sn" 92.sampling risk 抽样风险
1eEML" 3IB9-wG 93.non- sampling risk 非抽样风险
rm$dv%q lNtxM"G& 94.sampling unit 抽样单位
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cwh(9 95.statistical sampling 统计抽样
B([-GpZt[ @^ *62 96.tolerable error 可容忍误差
}V`_(%Q-e -Fu,oEj{* 97.the risk of under reliance 信赖不足风险
x$D^Bh, X.[bgvm~C 98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
!`1m. ` aF8|tc_ 100. the risk of incorrect acceptance 误受风险
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|^> 101.working trial balance 试算平衡表
pV;0Hcy <t*<SdAq>` 102.index and cross-referencing 索引和交叉索引
Cc,V ] M X7Ix{ 103.cash receipt 现金收入
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/[ji 104.cash disbursement 现金支出
VmN 7a6a r<Cr)%z! 105.bank statement 银行对账单
`Syfl^9B v+`'%E 106.bank reconciliation 银行存款余额调节表
\~(kGE--+ +zq"dj_ 107.balance sheet date
资产负债表日
0Q?%B6g$m[ 75R#gQ]EV 108.net realizable value 可变现净值
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'b$X1h 109.storeroom 仓库
'5[(QM5Gi& )b>misb/ 110.sale invoice 销售发票
&}7R\co3 9y;}B
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.=t:Uy )T^wc: 112.positive confirmation request 积极式询证函
rqdN%=C ",Vx.LV 113.negative confirmation request 消极式询证函
"::2]3e e*PUs 114.purchase requisition 请购单
!G0Mg; , aX6}:"R2C 115.receiving report 验收报告
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ID!S}D 116.gross margin 毛利
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(9 % XZ&( 117.manufacturing overhead 制造费用
-PGxG 8S ]?wz. 118.material requisition 领料单
CI$z+zN 92A9gY 119.inventory-taking 存货盘点
As,e.V5! N[Ei%I 120.bond certificate 债券
n*na6rV\k 3W_7xLA 121.stock certificate 股票
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rP[y "-dA\,G 122.audit report 审计报告
TNA7(<"fV| -.8K"j{N 123.entity 被审计单位
'VCuMCV Q1x&Zm1v 124.addressee of the audit report 审计报告的收件人
kh2TDxa& Ng*-Bw)p] 125.unqualified opinion 无保留意见
I^ ![)# FC |Rkw/5 126.qualified opinion 保留意见
qTdwi?j_ q{f\_2[ 127.disclaimer of opinion 无法表示意见
% X %zK1 RtHai[j 128.adverse opinion 否定意见
Hv^Bw{"/R EK"/4t{L_ 查看《
注会考试《审计》中的128个英文单词(一) 》
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