61.assessed level of material misstatement risk 重大错报风险的评估水平
LUDJPIk fxoi<!|iGY 62.simall business 小规模企业
kAB+28A {29S`-|P 63.accounting system
会计系统
87pXv6'FQ ZecvjbnVY 64.test of control 控制测试
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65.walk-through test 穿行测试
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uQu/(5 {pb9UUP2 67.flow chart 流程图
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AG* :IR9=nhS] 68.reperformance of internal control 重新执行
6(J4IzZ 4`U0">gY 69.audit evidence
审计证据
o!toO&= 'LbeL1ca 70.substantive procedures 实质性程序
E R]sDV T~o{woq}g 71.assertions 认定
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iHrr5 bH\C5zt6( 72.esistence 存在
EwD3d0udL Yb%-tv: 73.occurrence 发生
M,t*nG I& M36f 74.completeness 完整性
G=Hf&l sP?$G8-^ 75.rights and obligations 权利和义务
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5K ,#4EOV @ 2!C^}d3F 77.cutoff 截止
WfRfx#MMt {+"g':>< 78.accuracy 准确性
n|x$vgb Y8%0;!T 79.classification 分类
f{igW?Ho { eEC:[ 80.inspection 检查
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oe!:|ck< zUs~V`0 82.observation 观察
|As2"1_f \9] I#Ih}M 83.confirmation 函证
Z6Nj<2u2 iUI y,Y 84.computation 计算
,{?q^" 6P~aW 85.analytical procedures 分析程序
WHUT/:?f F&QTL-pQW 86.vouch 核对
Q PFeBl iW|s|1mh3 87.trace 追查
k7^R,.c@ ?wd|G4.Vo 88.audit sampling 审计抽样
M[aT2A 2wx!Lpr<i_ 89.error 误差
'aD6>8/Hj +7Yu^& 90.expected error 预期误差
N5nvL)a~ -<^jGrb 91.population 总体
[J0*+C9P* [kbC'Eh* 92.sampling risk 抽样风险
i`prv& |9>*$Fe" 93.non- sampling risk 非抽样风险
[E>R.Oe 6*ZU}xT 94.sampling unit 抽样单位
M@|w[ydQG &*B>P>x 95.statistical sampling 统计抽样
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\l 96.tolerable error 可容忍误差
wms1IV%; GDF{Lf)/v 97.the risk of under reliance 信赖不足风险
AD^X(rW /ZHO>LNN| 98.the risk of over reliance 信赖过度风险
cDCJ]iDs ]}Pl%. 99.the risk of incorrect rejection 误拒风险
xE%O:a?S ~32Pjk~ 100. the risk of incorrect acceptance 误受风险
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\}Dpb%^\ +%P t_ 103.cash receipt 现金收入
z^r|3; )S^z+3p 104.cash disbursement 现金支出
zK=dzoy TMK'(6dH 105.bank statement 银行对账单
1t+%Gv^sK K<FKu $= 106.bank reconciliation 银行存款余额调节表
A8J8u,u9 5O&d3;p' 107.balance sheet date
资产负债表日
HOfF"QAR$ zLP],wB 108.net realizable value 可变现净值
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c2* 109.storeroom 仓库
34SA~5 `\!X}xiWd 110.sale invoice 销售发票
K"L_`.&Q 0 h22V$ 111.price list 价目表
[[w2p | H8^ 112.positive confirmation request 积极式询证函
+P|2m"UA d/S+(<g 113.negative confirmation request 消极式询证函
]u+MTW; !i^]UN 114.purchase requisition 请购单
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NvQ%J+ 115.receiving report 验收报告
p#bhz5&/ c5("-xB 116.gross margin 毛利
),=@q+{E{ &UL_bG} 117.manufacturing overhead 制造费用
8V-,Xig;` Gg|M+M?+ 118.material requisition 领料单
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CZY7S*fL 119.inventory-taking 存货盘点
4}i*cB` ,^ 7 CP 120.bond certificate 债券
77*qkKr rnO0-h-; 121.stock certificate 股票
=NZ[${7mq !2$ z *C2; 122.audit report 审计报告
$o.Kn9\ ! RPb|1Y}+ 123.entity 被审计单位
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\9YzSs@ 124.addressee of the audit report 审计报告的收件人
y])).p P V@% 125.unqualified opinion 无保留意见
\tx%WC vZu~LW@1 126.qualified opinion 保留意见
-f9]v9|l @A{m5h 127.disclaimer of opinion 无法表示意见
b}@(m$W RPH1''*! 128.adverse opinion 否定意见
rA1qSG~c ZB[k{Y 查看《
注会考试《审计》中的128个英文单词(一) 》
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