61.assessed level of material misstatement risk 重大错报风险的评估水平
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6=I4F 62.simall business 小规模企业
?(t{VdZSzQ \!*3bR 63.accounting system
会计系统
*y}<7R 'aN`z3T 64.test of control 控制测试
=6sA49~M )=k8W9i8b 65.walk-through test 穿行测试
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wt@Qjbqd8 nDFF,ge;a# 67.flow chart 流程图
@W_=Z0] -(Zi 68.reperformance of internal control 重新执行
$i|c6& MrW*6jY@ 69.audit evidence
审计证据
tx+KxOt9Y M%3P@GRg 70.substantive procedures 实质性程序
u|G&CV#r nfldj33* 71.assertions 认定
>qqI6@h]c nEG+TRZ)\ 72.esistence 存在
Yn~N;VUA L[j73z' 73.occurrence 发生
7A@iu*t zXEu3h 74.completeness 完整性
Z$X[x7e. SU`RHAo 75.rights and obligations 权利和义务
Ala~4_" WL QE#Ar8tU 76.valuation and allocation 计价和分摊
=V[ey hx5oTJR 77.cutoff 截止
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?*nFz0cs^ 78.accuracy 准确性
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lXb 79.classification 分类
xn&$qLB lMQ_S" 80.inspection 检查
w,s++bV;L {hNvCk 81.supervision of counting 监盘
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}|Ao@UvH 82.observation 观察
{9,!XiF.: 1KI,/ H"SY 83.confirmation 函证
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V 2~wIHtd 84.computation 计算
4g%BCGsys d%EUr9~? 85.analytical procedures 分析程序
Eq\PSa=gz b@>MA 86.vouch 核对
^^;#Si 1Z$` }a 87.trace 追查
C&1()U P<OSm*;U: 88.audit sampling 审计抽样
c*@#0B |Y9mre.Y; 89.error 误差
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o)N 90.expected error 预期误差
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A f~rq)2V: 91.population 总体
Jfe<$-$$7 Pw:{ 92.sampling risk 抽样风险
01_*^iCf5 O^L#(8bC 93.non- sampling risk 非抽样风险
tx9;8K3 rZi\ 94.sampling unit 抽样单位
- Mubq Ocp`6Fj 95.statistical sampling 统计抽样
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wY\M 96.tolerable error 可容忍误差
g2|qGfl{C 5Xr<~xr 97.the risk of under reliance 信赖不足风险
[d3i_^\ FD*)@4<o 98.the risk of over reliance 信赖过度风险
Pc:5*H qx;8Hq(E[ 99.the risk of incorrect rejection 误拒风险
ALO0yc JK/VIu&! 100. the risk of incorrect acceptance 误受风险
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P&$!bH% c(j|xQ\pE 101.working trial balance 试算平衡表
d8p<f+ ?r}'0dW 102.index and cross-referencing 索引和交叉索引
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.:U`4->E iu$:_W_ 104.cash disbursement 现金支出
~w,c6Z NU <K+k 105.bank statement 银行对账单
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R4+g 7+Z%#G~T 106.bank reconciliation 银行存款余额调节表
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资产负债表日
dW4FMm>| %vZTD+i 108.net realizable value 可变现净值
^K]`ZQjKC a:V2(nY 109.storeroom 仓库
!^FR a{b ^fq^s T.$ 110.sale invoice 销售发票
oWP3Y. 8rEUZk 111.price list 价目表
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^@K N0POyd/rL 112.positive confirmation request 积极式询证函
p\).zuEf. vWh]1G#'p[ 113.negative confirmation request 消极式询证函
"+{>"_KV 5?=haGn 114.purchase requisition 请购单
$E,,::oJ |~d8j'rt 115.receiving report 验收报告
m~;}8ObQE z:p;Wm 116.gross margin 毛利
1.S?(1e" CUI\:a- 117.manufacturing overhead 制造费用
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5B)z}g^h 118.material requisition 领料单
j-%@A`j; iU1yJ= 119.inventory-taking 存货盘点
~^ <1k- ,l )7]p*X 120.bond certificate 债券
AC}[Qp! "+sl(A3`U 121.stock certificate 股票
j0q:i}/U, vLT$oiN[c 122.audit report 审计报告
(aUdPo8H^ ON-zhT?v 123.entity 被审计单位
sn.0`Stt 9,J^tN@^ 124.addressee of the audit report 审计报告的收件人
ui .riD[,O 5oTj^W8M( 125.unqualified opinion 无保留意见
5fjL =6Q\78b 126.qualified opinion 保留意见
*Ud=x^JxO 8ZN"-]* 127.disclaimer of opinion 无法表示意见
g)`;m%DG6 WXmR{za 128.adverse opinion 否定意见
l+XTn;cS =#so[Pd 查看《
注会考试《审计》中的128个英文单词(一) 》
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