61.assessed level of material misstatement risk 重大错报风险的评估水平
}SSg>.48w 7-B|B{] 62.simall business 小规模企业
I'P|:XKI En&7 e 63.accounting system
会计系统
T/|!^qLF HMUx/M.j 64.test of control 控制测试
IMD^(k 2 z#Jw?K_ 65.walk-through test 穿行测试
Zl3l=x h L8D=F7 66.communication 沟通
$R#_c} w~B1TfqNo 67.flow chart 流程图
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|,M jj&G[-"bv 68.reperformance of internal control 重新执行
X]}ai5 ??nT[bhQ 69.audit evidence
审计证据
: _Y^o \/1~5mQ+ 70.substantive procedures 实质性程序
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q?knMt 71.assertions 认定
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72.esistence 存在
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K 73.occurrence 发生
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.` 74.completeness 完整性
|h $Gs2 '~b 75.rights and obligations 权利和义务
c= 2E/x? GThGV" 76.valuation and allocation 计价和分摊
lJAzG,f [UkcG9 77.cutoff 截止
A&1EOQ=N ,'c%S|]U7 78.accuracy 准确性
1R-0b{w[ %GjG.11V,_ 79.classification 分类
@GAj%MK$ _\4r~=`HQ 80.inspection 检查
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.nIGs'P 81.supervision of counting 监盘
4Ty?>'*| P:6K 82.observation 观察
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~ [x>Pf1 83.confirmation 函证
# d"M(nt =X'EDw 84.computation 计算
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8 W9gQho%9b 85.analytical procedures 分析程序
EM<W+YU \t{4pobo 86.vouch 核对
q:up8-LAr J-=fy^S5 87.trace 追查
FBP #_"z EO'+r[Y 88.audit sampling 审计抽样
;xTMOuI* 71Q`B#t0'Z 89.error 误差
zk70D_}L Sy.%>$ z 90.expected error 预期误差
fC^d@4ha ~+ae68{p 91.population 总体
M97+YMY) n"iaE 92.sampling risk 抽样风险
7g8\q@', )e[q%%ks 93.non- sampling risk 非抽样风险
MeV4s%*O+ oVuIHb0w 94.sampling unit 抽样单位
!K_<7iExI\ :1'1n 95.statistical sampling 统计抽样
4myikeUR_ GXx'"SK9 96.tolerable error 可容忍误差
#@Tm5z o}36bi{ 97.the risk of under reliance 信赖不足风险
mMZ=9 ?m N<(rP1)`v 98.the risk of over reliance 信赖过度风险
%xx;C{g;a kVWrZ>McK 99.the risk of incorrect rejection 误拒风险
lh0G/8+C |L;Hd.l7^* 100. the risk of incorrect acceptance 误受风险
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,Kc "}uu-5]3 101.working trial balance 试算平衡表
|<]wM(GxE t- //. 102.index and cross-referencing 索引和交叉索引
-K^(L#G 8/"uS ;yP 103.cash receipt 现金收入
oPAc6ObOV~ 6(Cjak+~! 104.cash disbursement 现金支出
_n*gj- ('_S1?y 105.bank statement 银行对账单
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&ew}'*9) ]~m=b`o 106.bank reconciliation 银行存款余额调节表
ojWf]$^y} s0Y7`uD^ 107.balance sheet date
资产负债表日
k3
' 5Ei <1V>0[[e 108.net realizable value 可变现净值
A[88IMZs Q>=/u- 109.storeroom 仓库
F0'o!A#|( D1fUEHB}A8 110.sale invoice 销售发票
R'1"`@fG +I~U8v- 111.price list 价目表
DqH]F S?] )6he;+ 112.positive confirmation request 积极式询证函
G)5Uiu:^X K8iQ? 113.negative confirmation request 消极式询证函
]G~u8HPH!m ciPaCrV 114.purchase requisition 请购单
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\ ]h$8JwV 115.receiving report 验收报告
3A b_Z SkXx:@ 116.gross margin 毛利
sMw"C~XL 4,6?sTuX 117.manufacturing overhead 制造费用
3V/|" R2s T6rjtq 118.material requisition 领料单
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119.inventory-taking 存货盘点
x A ZRl 28,HZaXhc 120.bond certificate 债券
TkjZI}]2 kL}*,8s{ 121.stock certificate 股票
B{_-k Q mz3GH@wg 122.audit report 审计报告
QTI^?@+N> /%^^hr 123.entity 被审计单位
Luh*+l-nO Mw $.B# 124.addressee of the audit report 审计报告的收件人
ViG-tb 3rv~r0 125.unqualified opinion 无保留意见
rOq>jv
y r%oXO]X 126.qualified opinion 保留意见
5NYYrA8,^ U| 1&=8l 127.disclaimer of opinion 无法表示意见
cNRe > 1\Vp[^#Vx 128.adverse opinion 否定意见
ML_[Z_Q<z ^F$iD (f 查看《
注会考试《审计》中的128个英文单词(一) 》
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