61.assessed level of material misstatement risk 重大错报风险的评估水平
Z7<N< oC]|ARgQk| 62.simall business 小规模企业
`TM[7' N7=L^] 63.accounting system
会计系统
E6iUa' \0'7p-T6 64.test of control 控制测试
@$R[Js%MuO :%M[|Fj 65.walk-through test 穿行测试
J?\z{ ;qa k%iZ.. 66.communication 沟通
-kp!.c \vBpH'hR,' 67.flow chart 流程图
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/"B- @za X\ 68.reperformance of internal control 重新执行
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0hTv0#j# 69.audit evidence
审计证据
U*G9 fpVy <lHelX=/ 70.substantive procedures 实质性程序
$a|DR y{~l&zrl 71.assertions 认定
hadGF%> O6 #GBe=tm\K 72.esistence 存在
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MPkk=V JzA`*X[ 73.occurrence 发生
PTfy# t_@xzt10y 74.completeness 完整性
-G<$wh9~3 <Z^t^ O 75.rights and obligations 权利和义务
qRMH[F$` 8iTX}$t\{ 76.valuation and allocation 计价和分摊
S/j~1q_|G g{&a|NU^ 77.cutoff 截止
Gld|w=qr =W1`FbR 78.accuracy 准确性
+kF$I7LN Las4ux[_ 79.classification 分类
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F&}>2QiL 9QaEUy*, 81.supervision of counting 监盘
M{S7tMX KsM2?aqwf_ 82.observation 观察
=F2e*?a3 V#;6<H" 83.confirmation 函证
bd[zdL#4K z= pb<Y@X 84.computation 计算
vmI]N .W{\wkn 85.analytical procedures 分析程序
@`<v d@ )--v>*,V 86.vouch 核对
WDr'w' m|<j9.iJ 87.trace 追查
kN9pl^2 rf"%D<bb 88.audit sampling 审计抽样
OHeVm-VC t?p[w&@M2 89.error 误差
T)Byws 3R%'<MV| 90.expected error 预期误差
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Ph@I< ;\=W=wL( 91.population 总体
/g3U,?qP (q+U5Ls6 92.sampling risk 抽样风险
T$/6qZew vS%r_gf( 93.non- sampling risk 非抽样风险
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069 94.sampling unit 抽样单位
hPt(7E2ke~ D\8 ~3S'd 95.statistical sampling 统计抽样
nfck3h )P\Vd # 96.tolerable error 可容忍误差
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>bf7+D 97.the risk of under reliance 信赖不足风险
b]hP;QK`U$ gc@,lNmi 98.the risk of over reliance 信赖过度风险
;wCp j9hir xe[Cuy$P 99.the risk of incorrect rejection 误拒风险
_A%} >:q /C29^ P 100. the risk of incorrect acceptance 误受风险
uUb[Dqn b@@`2O3" 101.working trial balance 试算平衡表
qy6zHw RO, 102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入
TfK$tTkM X"<t3l(+ 104.cash disbursement 现金支出
-?n|kSHX lqe;lWC0Z 105.bank statement 银行对账单
5%C-eB n\aG@X%oq 106.bank reconciliation 银行存款余额调节表
Pb=J4Lvz(d i[)H!%RV* 107.balance sheet date
资产负债表日
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NwjM% 108.net realizable value 可变现净值
O$+J{@ a2fV0d6*l 109.storeroom 仓库
$d.UF!s 1cWUPVQ 110.sale invoice 销售发票
dC;@ Fn W@jBX{k 111.price list 价目表
U}(*}Ut RajzH2j+> 112.positive confirmation request 积极式询证函
aB~?Y+m ZZp6@@zyq' 113.negative confirmation request 消极式询证函
xS]=WO* RVtb0FL 114.purchase requisition 请购单
hb7H- Z2 O#fGHI<43[ 115.receiving report 验收报告
*KSQ^.sYh +/*,%TdQ4 116.gross margin 毛利
pA9^-:\* !]7r>NS> 117.manufacturing overhead 制造费用
<hg t{b4 S!cc% 118.material requisition 领料单
Js[dT|>. d(zBd=; 119.inventory-taking 存货盘点
K"-.K]O8E% `~QS3zq 120.bond certificate 债券
J<BBM.^] hrPm$` 121.stock certificate 股票
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E6^y 122.audit report 审计报告
$5T3JOFz Qp~O!9ph 123.entity 被审计单位
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Zo}wzY~x>I wYK-YY:Q3 125.unqualified opinion 无保留意见
w N9I )hB j-@3jFu 126.qualified opinion 保留意见
Gb.r!W8 s,O:l0 127.disclaimer of opinion 无法表示意见
.zO/8y(@ <rV3(qb#]J 128.adverse opinion 否定意见
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hD;`cm 查看《
注会考试《审计》中的128个英文单词(一) 》
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