61.assessed level of material misstatement risk 重大错报风险的评估水平
.ZMW>U> KgW:@X7wvM 62.simall business 小规模企业
~r{5`;c ?`[NFqv_] 63.accounting system
会计系统
[Ei1~n)o VB<Jf'NU 64.test of control 控制测试
ESoAzo,u f+.T^es 65.walk-through test 穿行测试
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!K?qgM 66.communication 沟通
hAj1{pA, c)&>$S8* 67.flow chart 流程图
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k-*Mzm]kb $0^P0RAH 69.audit evidence
审计证据
b6E<r>q _j>;ipTb+ 70.substantive procedures 实质性程序
umLb+GbI4 ~ 7)A"t 71.assertions 认定
\Ey~3&x9f 1|8<H~& 72.esistence 存在
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emt vB!|\eJ 73.occurrence 发生
//Ai.Q.J[ Npn=cLC& 74.completeness 完整性
iK{T^vvk AnZclqtb 75.rights and obligations 权利和义务
@DC)]C2 w{ `|N$ 76.valuation and allocation 计价和分摊
Lhh;2r/?78 zhB ">j8j 77.cutoff 截止
#fhEc;t %~*jae!f 78.accuracy 准确性
o ojiJ~ 8Z85D 79.classification 分类
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vOo 80.inspection 检查
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.- 81.supervision of counting 监盘
^+?|Qfi !.fw,!}hOD 82.observation 观察
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,Kf}6 \Btk;ivg 83.confirmation 函证
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QT > 7
`&0? 84.computation 计算
j?n+>/sG, U l Mi.;/^ 85.analytical procedures 分析程序
?a/n<V ' \)m"3yY 86.vouch 核对
AH{^spD{7, \|Dei);k 87.trace 追查
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)3jqQ. 88.audit sampling 审计抽样
+~2rW8 -pTI? 89.error 误差
cQpnEO&SL )WR_
ug 90.expected error 预期误差
e&X>F"z2 bdc\ 91.population 总体
w\|Ei( nbd Gt 92.sampling risk 抽样风险
zXc}W*ymj Qs+ k)e, 93.non- sampling risk 非抽样风险
L~FTr 'zgvQMu 94.sampling unit 抽样单位
VTe.M[: #A <1aQ 95.statistical sampling 统计抽样
]jM^Z.mI+ [^PCm Z6n 96.tolerable error 可容忍误差
4?]oV%aP) QV,E#(\5 97.the risk of under reliance 信赖不足风险
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&S 98.the risk of over reliance 信赖过度风险
W$\X ~Q'0 VTh$a_P> 99.the risk of incorrect rejection 误拒风险
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2~5" &y:CW>T$/X 100. the risk of incorrect acceptance 误受风险
dhR(_ ~mILA->F 101.working trial balance 试算平衡表
.`L gYW C*wdtEGq 102.index and cross-referencing 索引和交叉索引
K=kH%ZK T+TF-] J 103.cash receipt 现金收入
Ob&W_D^=N s'2Rs^,hN 104.cash disbursement 现金支出
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. 105.bank statement 银行对账单
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$)* 106.bank reconciliation 银行存款余额调节表
*)PG-$6X& R+.
N n 107.balance sheet date
资产负债表日
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R*Y=Ie 108.net realizable value 可变现净值
X!0kK8v 44C+h 109.storeroom 仓库
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ET\ k46gY7y,9 110.sale invoice 销售发票
Kx]> fHK @6%gIsj<H 111.price list 价目表
uZ[/%GTX{) eti9nPjG 112.positive confirmation request 积极式询证函
+L6" vkz EX 9Z{xX 113.negative confirmation request 消极式询证函
:J%'=_I&H ]GS~i+ =M 114.purchase requisition 请购单
<P pYl i/:5jI| 115.receiving report 验收报告
i^S2%qz 4hNwKe"Ki 116.gross margin 毛利
)H+h;U %AgA -pBp 117.manufacturing overhead 制造费用
6~:+:;
/Su)|[/' 118.material requisition 领料单
^n71'MW BQU/Qo DY 119.inventory-taking 存货盘点
tJ1-DoU yam}x*O\xn 120.bond certificate 债券
{*__B} ,N _@|fva&s,; 121.stock certificate 股票
T:n<db,Px "8_,tYAH 122.audit report 审计报告
'{^8_k\}B %L cH>sV 123.entity 被审计单位
V(I7*_ZFl CSH`pU 124.addressee of the audit report 审计报告的收件人
B$DZ]/< _jDS" 125.unqualified opinion 无保留意见
n>T:2PQ3 /b+;:
z 126.qualified opinion 保留意见
#'g^Za Z*h ;e; 127.disclaimer of opinion 无法表示意见
Ut':$l= xtsL8-u f 128.adverse opinion 否定意见
- XLo0 kXCY))vnn 查看《
注会考试《审计》中的128个英文单词(一) 》
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