61.assessed level of material misstatement risk 重大错报风险的评估水平
sXD1C2o IX>d`O61*g 62.simall business 小规模企业
=*r])Vg^ 4X+ifZO 63.accounting system
会计系统
O vk_\On USM4r!x 64.test of control 控制测试
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(q(~de 65.walk-through test 穿行测试
.O0+H+ K>DRJz 66.communication 沟通
q)^Jj?W }MH0L#Tu 67.flow chart 流程图
paD !Z0v& K otrX 68.reperformance of internal control 重新执行
'lEA)&d {z")7g ]l 69.audit evidence
审计证据
=9fajRFTt 0a-0Y&lQm 70.substantive procedures 实质性程序
7aQc=^vaZ 2C9V|[U, 71.assertions 认定
Is{KN!Hw Ljx(\Cm 72.esistence 存在
;;:-l99 k{Me[B 73.occurrence 发生
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cqbUL 74.completeness 完整性
[&#/]Ul' i03w1pSH, 75.rights and obligations 权利和义务
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BA%pY|"Q NqDHCI 77.cutoff 截止
.U?'i< h3z{(-~y 78.accuracy 准确性
z6w3"9Um o!{w"K 79.classification 分类
#w\~&0 @!yMIM%P 80.inspection 检查
~s]iy9i d+Ek%_ 81.supervision of counting 监盘
jN6uT&{T MBhWMCN2 82.observation 观察
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p) .2v_H5< 83.confirmation 函证
EB2!Hp uQ3 a6WI170^1 84.computation 计算
X@LRsg /$'AjIg4:& 85.analytical procedures 分析程序
3P^sM1 5[YDZ7g"~ 86.vouch 核对
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WqXbI4;pJ 88.audit sampling 审计抽样
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th 7w/4QiI 89.error 误差
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sSi6wO$ 90.expected error 预期误差
&'}/f5s| j{9D{ 91.population 总体
INi]R^- \V*xWS 92.sampling risk 抽样风险
!WpBfd>v.I _;UE9S% 93.non- sampling risk 非抽样风险
'4|-9M3f X .5aMm 94.sampling unit 抽样单位
$l|qk z p%R 95.statistical sampling 统计抽样
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97.the risk of under reliance 信赖不足风险
pt?q#EfFJ K3x.RQQ- 98.the risk of over reliance 信赖过度风险
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:CMkv 99.the risk of incorrect rejection 误拒风险
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^{kGE 100. the risk of incorrect acceptance 误受风险
JAX*hGhkh GP:77)b5 101.working trial balance 试算平衡表
Vy938qX \8 h;K>=h 102.index and cross-referencing 索引和交叉索引
KjE+QUa ktdW`R\+ 103.cash receipt 现金收入
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k vbD{N3p)?n 104.cash disbursement 现金支出
FcYFovS )8UWhl= 105.bank statement 银行对账单
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IB0=A{v q~vDz]\G 106.bank reconciliation 银行存款余额调节表
~tR~?b T x`dHJq`_g 107.balance sheet date
资产负债表日
vc+A RgvH+ bdibaN-h 108.net realizable value 可变现净值
frT]5?{ D? 8rO" 109.storeroom 仓库
^n"OL*ipG v!ujj5-$I 110.sale invoice 销售发票
$a"n1ou mA*AeP_$ 111.price list 价目表
!/3B3cG D*F4it. 112.positive confirmation request 积极式询证函
j;fpQ_KL c(n&A~*AJ% 113.negative confirmation request 消极式询证函
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$h^Y 114.purchase requisition 请购单
ulkJR-""& Xp8]qH|K 115.receiving report 验收报告
NX/;+{ TT4./R: 116.gross margin 毛利
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]jaQ[g$F 117.manufacturing overhead 制造费用
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E<L;u 118.material requisition 领料单
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119.inventory-taking 存货盘点
(jFGa2{ ghX|3lI\q 120.bond certificate 债券
X(\fN[; F;l$.9? .s 121.stock certificate 股票
k25WucQ =|%Cu& 122.audit report 审计报告
x-AZ%)N9 ]zQo>W$ 123.entity 被审计单位
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a~CEs n ;$5Cq!v= 124.addressee of the audit report 审计报告的收件人
W'.s\e?gh "(3BvMA&!9 125.unqualified opinion 无保留意见
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?i 1!1beR] 126.qualified opinion 保留意见
_:-ha?W$;y rZfN+S,g 127.disclaimer of opinion 无法表示意见
bD[!/'4eJ c=L2%XPP 128.adverse opinion 否定意见
C_n9T{k q|v(Edt|_[ 查看《
注会考试《审计》中的128个英文单词(一) 》
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