61.assessed level of material misstatement risk 重大错报风险的评估水平
b!p]\B! r{cmw`WA/P 62.simall business 小规模企业
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lA3 63.accounting system
会计系统
f`<elWgc" kz_gR;"(Z 64.test of control 控制测试
o|kiwr}Y Y-?0!a=e. 65.walk-through test 穿行测试
ThvgYv--B XQ3"+M_KG 66.communication 沟通
Iip%er%b !MXn&&e1 67.flow chart 流程图
^%n]_[RUn4 y#T.w0* 68.reperformance of internal control 重新执行
.}9Lj m>{a<N 69.audit evidence
审计证据
VQ"Z3L3-4 Y1Q240 70.substantive procedures 实质性程序
y'5`Uo?\", 0Ra%>e(I^ 71.assertions 认定
8TBv~Qu 'Z*`~,Q 72.esistence 存在
'aWqj+Wbh \wV^uS 73.occurrence 发生
>^6|^rc <Hf3AB;#4 74.completeness 完整性
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l0Zr 75.rights and obligations 权利和义务
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(_ 76.valuation and allocation 计价和分摊
{^D; ($lm "4IrW6B$9 77.cutoff 截止
4^Ss\$* g#k@R'7E 78.accuracy 准确性
$Ge0<6/ 1Q_Q-Z 79.classification 分类
qRSoF04!R t`1M}}. 80.inspection 检查
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#( 81.supervision of counting 监盘
.mHVJ5^:4\ RNF%i~nhO 82.observation 观察
5X>K#N BG6.,'~7o 83.confirmation 函证
)K8^}L, p/yz`m T'w 84.computation 计算
ppo.# p0w w`DcnQK' 85.analytical procedures 分析程序
|:.s6a# ( H_ a##z 86.vouch 核对
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87.trace 追查
S{RRlR6Z ?)ct@,Ek$ 88.audit sampling 审计抽样
H:EK&$sU `_f&T}] 89.error 误差
e*}*3kw)T Q<NQ9lX 90.expected error 预期误差
#zv&h`gY W__Y^\~ 91.population 总体
2 OV$M~ 7+88o:G9 92.sampling risk 抽样风险
vz(=3C[ -X_\3J 93.non- sampling risk 非抽样风险
&zd@cr1 k')H5h+Q= 94.sampling unit 抽样单位
P*jiz@6 JMk2OK{0 95.statistical sampling 统计抽样
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f$M 96.tolerable error 可容忍误差
)Tieef*Q~ );T&pm:C> 97.the risk of under reliance 信赖不足风险
ALn_ifNh ySI}Nm>&= 98.the risk of over reliance 信赖过度风险
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1S 99.the risk of incorrect rejection 误拒风险
dDSb1TM Wy\^} 100. the risk of incorrect acceptance 误受风险
yN)(MmX'1 6ddRFpe 101.working trial balance 试算平衡表
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ck%.D%= 102.index and cross-referencing 索引和交叉索引
<& 3[|Ca ]&; In,z 103.cash receipt 现金收入
}Ml BmD 3-E-\5I 104.cash disbursement 现金支出
=E$bZe8 Qn|8Ic` * 105.bank statement 银行对账单
"uP*pR^ TV0sxod6 106.bank reconciliation 银行存款余额调节表
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C:t?HLY)fG 107.balance sheet date
资产负债表日
FA>.1EI g_n_Qlo 108.net realizable value 可变现净值
m,"-/) +=Q:g,kP 109.storeroom 仓库
R:(i}g<3 *DvX||`& 110.sale invoice 销售发票
?(U;T!n 5Ok3y|cEx 111.price list 价目表
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B|V!=r1% 112.positive confirmation request 积极式询证函
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v" 113.negative confirmation request 消极式询证函
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" 114.purchase requisition 请购单
kN3 <l7 ~(^pGL3< 115.receiving report 验收报告
F+*fim'NK wx`. 116.gross margin 毛利
#_x5-?3 tBfmjxv 117.manufacturing overhead 制造费用
FfxD=\ _;0RW 118.material requisition 领料单
i-;#FT+Xc =-~))!( 119.inventory-taking 存货盘点
j!NXNuy: [mQ1r*[j 120.bond certificate 债券
5073Q~ ?9O#b1f N 121.stock certificate 股票
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M<h 122.audit report 审计报告
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hE \ L1I1SFG 123.entity 被审计单位
_yJz:pa F-b]>3r 124.addressee of the audit report 审计报告的收件人
wkPjMmW+! po'b((q 125.unqualified opinion 无保留意见
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^Q'] 126.qualified opinion 保留意见
JIw?]xa* LC##em=Y 127.disclaimer of opinion 无法表示意见
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iL.py, i$p2am8f 128.adverse opinion 否定意见
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?>{u@tYL 查看《
注会考试《审计》中的128个英文单词(一) 》
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