61.assessed level of material misstatement risk 重大错报风险的评估水平
<:>[24LJ{ 1\aV4T 62.simall business 小规模企业
kx%\Cz ':|E$@$W 63.accounting system
会计系统
\E1CQP- d(YAH@ 64.test of control 控制测试
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g;~$xXn 65.walk-through test 穿行测试
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7w. l0PXU)>C 66.communication 沟通
1RauI0d* emHaZhh 67.flow chart 流程图
q*!Vyk =5O&4G`} 68.reperformance of internal control 重新执行
siOyp] JLGC'mbJ 69.audit evidence
审计证据
YF(bl1>YC O[8wF86R 70.substantive procedures 实质性程序
1()pKBHf l!<(}?u9 71.assertions 认定
FwV5{-( yujv^2/ 72.esistence 存在
ZEB,Q~ 4}t$Lf_ 73.occurrence 发生
S;SI#Vg@ 734H{,~ 74.completeness 完整性
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S>S5 75.rights and obligations 权利和义务
l'1_Fb \;Sl5*kr 76.valuation and allocation 计价和分摊
L*6>S_l[ B$G9#G6pZ 77.cutoff 截止
GG(}#Z5h })?KpYk 78.accuracy 准确性
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n6 0?''v>% 79.classification 分类
Ny$N5/b!! }}LjEOvL= 80.inspection 检查
*iUR1V Y C_ W%]8u 81.supervision of counting 监盘
+FC+nE}O q4niA 82.observation 观察
L;U?s2&Y "d*-k R 83.confirmation 函证
r@CbhD BO>[\!=y 84.computation 计算
lT8^BT {tuGkRY2~ 85.analytical procedures 分析程序
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%,>r`9S \/!jGy* 86.vouch 核对
wc ;^C?PX #;\tgUQ 87.trace 追查
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-3u xgIb4Y% 88.audit sampling 审计抽样
p@3 <{kLm BAy)P1 89.error 误差
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ce{! qJK6S4O] 90.expected error 预期误差
T9AFL;1 RCMO?CBe 91.population 总体
i+|/V[ 4EJ6Zy![0* 92.sampling risk 抽样风险
GC@U[' fRt&-z(' 93.non- sampling risk 非抽样风险
lmx'w ,Z(J; ~ 94.sampling unit 抽样单位
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lB%Qu 95.statistical sampling 统计抽样
y<)q;fI7 ]U.YbWe^ 96.tolerable error 可容忍误差
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2zi 97.the risk of under reliance 信赖不足风险
/&RS+By(i (oB9$Zz!t 98.the risk of over reliance 信赖过度风险
nn/_>%Y $,jynRk7q 99.the risk of incorrect rejection 误拒风险
'Inqa;TQz T]?QCf 100. the risk of incorrect acceptance 误受风险
=mh)b]].4\ !{4bC 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
y_Nn%(j -;U3$[T,J7 103.cash receipt 现金收入
0^3@>>^ }"AGX 104.cash disbursement 现金支出
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105.bank statement 银行对账单
!,N),xG}~ 3o^oq 106.bank reconciliation 银行存款余额调节表
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107.balance sheet date
资产负债表日
g}'(V>( 1ogh8% 108.net realizable value 可变现净值
4vf,RjB-5 8}Su7v1 109.storeroom 仓库
Z sbE ' Y.s}Duj 110.sale invoice 销售发票
44_CT?t< f*ZIBTb 9 111.price list 价目表
<@:LONe< +vCW${U 112.positive confirmation request 积极式询证函
Fd@:*ER 06vxsT@ 113.negative confirmation request 消极式询证函
0x8aKq\' UZqk2D 114.purchase requisition 请购单
|%-:qk4rG DmgWIede|: 115.receiving report 验收报告
@@Vf"o+S 4)~GHb 116.gross margin 毛利
7eekTh, ? s1NRUV2E 117.manufacturing overhead 制造费用
2j7e@pr R?$Nl 118.material requisition 领料单
qddP -uN C~a-R# 119.inventory-taking 存货盘点
]Vgl Ga}&% 120.bond certificate 债券
jaImO C/x<_VJzN/ 121.stock certificate 股票
j{u!/FD *,d>(\&[f 122.audit report 审计报告
VC@{cVT U m9]X@z 123.entity 被审计单位
:]oR x y #Xq@ 124.addressee of the audit report 审计报告的收件人
wH Q$F(by ');QmN%J 125.unqualified opinion 无保留意见
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l4s_9 h_Cac@F0 127.disclaimer of opinion 无法表示意见
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=+j>?Yi 128.adverse opinion 否定意见
1Q ^YaHzuW P ME
?{%& 查看《
注会考试《审计》中的128个英文单词(一) 》
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