61.assessed level of material misstatement risk 重大错报风险的评估水平
An/>05| pmoGudaRF 62.simall business 小规模企业
T\)dt?Tv#\ HE@-uh 63.accounting system
会计系统
$1b]xQ ]&' jP 64.test of control 控制测试
^4RO Ko4)0& 65.walk-through test 穿行测试
PIgGXNo "k/;`eAP 66.communication 沟通
%Fs*#S 4P`PmQ=GQh 67.flow chart 流程图
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&$,R>; )\RzE[Cb 68.reperformance of internal control 重新执行
Av@&hD\ h\/^Aa0 69.audit evidence
审计证据
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$>n*/ !?S5IGLOj 70.substantive procedures 实质性程序
CQj/e+eE4 QjehDwt| 71.assertions 认定
l#tS.+B7 G~JCgi 72.esistence 存在
7E;>E9 ' TlM'g6SQS 73.occurrence 发生
{bW"~_6} LQ~LB'L 74.completeness 完整性
2;dM:FHLhO X77A; US 75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
X@i+&Nv"< "1_{c *ck 77.cutoff 截止
T_3V/)%@ Up_>y>x 78.accuracy 准确性
(r.$%[,.< b$;HI7)/K 79.classification 分类
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:f9Ih 80.inspection 检查
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1X 81.supervision of counting 监盘
bv .EM '=KuJ0`nE9 82.observation 观察
l*~"5f03 Q,[rrG;?@ 83.confirmation 函证
6 lB{Ao?| j4.Qvj >:4 84.computation 计算
3N(8|wh ~5-~q0Ge 85.analytical procedures 分析程序
Rh wt< I@8+k&nXS 86.vouch 核对
}`+O$0A % <8K^|w 87.trace 追查
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s98: *o3 88.audit sampling 审计抽样
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tXssejiE% O JZ!|J8? 90.expected error 预期误差
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4 91.population 总体
7H8GkuO {jj]K.& 92.sampling risk 抽样风险
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eukX#0/^ 93.non- sampling risk 非抽样风险
$bF`PGR_ K8yWg\K 94.sampling unit 抽样单位
VWnu#_( VZ9e~){xA 95.statistical sampling 统计抽样
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jgZX~D 96.tolerable error 可容忍误差
hW*^1%1 mI_ 6f~ 97.the risk of under reliance 信赖不足风险
Z7K!"I Mt7X<?GZm 98.the risk of over reliance 信赖过度风险
ND)M3qp2( \rw'QAi8r 99.the risk of incorrect rejection 误拒风险
[A.eVuV;+ A;/Xt 100. the risk of incorrect acceptance 误受风险
bi4^ zaCEE W#oEF/G 101.working trial balance 试算平衡表
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G 102.index and cross-referencing 索引和交叉索引
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8T 103.cash receipt 现金收入
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SC7m/ 3!ajvSOI9j 104.cash disbursement 现金支出
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YV2pERl 105.bank statement 银行对账单
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R O(c4iWm 106.bank reconciliation 银行存款余额调节表
K2vPj| ]% ZjD 107.balance sheet date
资产负债表日
5jj57j" V.E.~<7D\ 108.net realizable value 可变现净值
6832N3= T^f&58{ 7 109.storeroom 仓库
Bt`r6v;\ `siy!R 110.sale invoice 销售发票
FHnHhB [ s>"WQ|;6 111.price list 价目表
i >/@]2 f R{WS:Pv 112.positive confirmation request 积极式询证函
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M\$<g 113.negative confirmation request 消极式询证函
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5* 114.purchase requisition 请购单
`zvT5=*-# H]]>sE 115.receiving report 验收报告
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k%bTs+]* 116.gross margin 毛利
f|HgLFx aV0;WH_3 117.manufacturing overhead 制造费用
aX%g+6t2 Xb07 l3UG 118.material requisition 领料单
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scX.[ s#8{:ko 119.inventory-taking 存货盘点
~A{[=v RAXJsF^5o 120.bond certificate 债券
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|Y,X=Ed 121.stock certificate 股票
%@,:RA\pm ^LAS9K1. 122.audit report 审计报告
v|hKf6 f<xt3 123.entity 被审计单位
F\$}8,9 i~M.F=I5 124.addressee of the audit report 审计报告的收件人
L:]; [xa% NIcNL(] 125.unqualified opinion 无保留意见
J jL0/& Q!$kUcky9 126.qualified opinion 保留意见
)7 BNzj"~ (l,YI"TzT 127.disclaimer of opinion 无法表示意见
ohG43&g~ <MDFfnj 128.adverse opinion 否定意见
(j\UoKLRt 9cHNwgD>v 查看《
注会考试《审计》中的128个英文单词(一) 》
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