61.assessed level of material misstatement risk 重大错报风险的评估水平
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T[ 62.simall business 小规模企业
4Z9 3g{ ] *VF Ws 63.accounting system
会计系统
73ljW AJd.K'=8 64.test of control 控制测试
'm5(MC, PjW+V` 65.walk-through test 穿行测试
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Ap|?n/K p-r%MnT 66.communication 沟通
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0zM xBfe8lor 67.flow chart 流程图
>m1V9A =DTOI 68.reperformance of internal control 重新执行
[(F<|f:n tB=D&L3 69.audit evidence
审计证据
Q]5^Eiq8 W.D3$ 70.substantive procedures 实质性程序
-b0'Q 9PqgBq 71.assertions 认定
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$,,>R[; w *Yu\YjLPG 73.occurrence 发生
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iwOc&p 3e6Y 74.completeness 完整性
NVqC|uEAF 51 +M_~ 75.rights and obligations 权利和义务
Z;~[@7` ~)a;59<$ 76.valuation and allocation 计价和分摊
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,bMX 77.cutoff 截止
.7gE^ .!8X]trEg 78.accuracy 准确性
3!9 yuf t<k[W'# 79.classification 分类
Wejwj/EU% wV[V#KpX8- 80.inspection 检查
_RL-6jw#o RjGB#AK 81.supervision of counting 监盘
4G8nebv (5q%0|RzRs 82.observation 观察
j"IM,= Dp*$GQ 83.confirmation 函证
XCIa2Syo Sj{ia2AE_ 84.computation 计算
)ClMw!ZrU I>%S4Z+o 85.analytical procedures 分析程序
ZutB_uW Az< 9hk 86.vouch 核对
V9E6W*IE ,#bb8+z&p 87.trace 追查
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!Lo 88.audit sampling 审计抽样
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x1BOW 90.expected error 预期误差
|N$?_<H _rMT{q3 91.population 总体
crNjI`%tw R@<_Hb;Aeb 92.sampling risk 抽样风险
3IK(f. ;sChxQ=.^ 93.non- sampling risk 非抽样风险
9vp%6[ inB PT~y 94.sampling unit 抽样单位
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@ 95.statistical sampling 统计抽样
P YF.#@":& zvGK6qCk 96.tolerable error 可容忍误差
NYjS o3F|#op 97.the risk of under reliance 信赖不足风险
Y%/ YFO2vb W ~Jzqp9g 98.the risk of over reliance 信赖过度风险
Cfr<D3&,] j6e}7 99.the risk of incorrect rejection 误拒风险
F:;!)H* L%WME8PB 100. the risk of incorrect acceptance 误受风险
6)wy^a|pb |)-|2cPRur 101.working trial balance 试算平衡表
/esVuz x[vBK8 102.index and cross-referencing 索引和交叉索引
B` *f( Ns2,hQFc 103.cash receipt 现金收入
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%\[s$ 104.cash disbursement 现金支出
G'O/JM l`b1%0y 105.bank statement 银行对账单
`V&1]C8x pgLtD};S 106.bank reconciliation 银行存款余额调节表
W-z90k4Z5 -^iUVO`z 107.balance sheet date
资产负债表日
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KN`l 108.net realizable value 可变现净值
jC%35bi N-2([v 109.storeroom 仓库
j0iAU1~_VX X>Al:?`}N 110.sale invoice 销售发票
Zk=*7?!! skIiJ'db 111.price list 价目表
`/O`OrZ1K Q(510) 112.positive confirmation request 积极式询证函
vZ$U^>": (#6AKr9K 113.negative confirmation request 消极式询证函
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115.receiving report 验收报告
y?pD(u IKi{Xh]\ 116.gross margin 毛利
0#oBXu S&4+ e:K 117.manufacturing overhead 制造费用
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7%}ay 118.material requisition 领料单
e74zR6 t;8\fIW5 119.inventory-taking 存货盘点
_1^8xFe2 &{%MjKJ._ 120.bond certificate 债券
I-b_h5ZD6 d^F|lc ]8 121.stock certificate 股票
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)x 122.audit report 审计报告
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?Z AZwl fdLB 123.entity 被审计单位
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' ~>V-*NT8 124.addressee of the audit report 审计报告的收件人
/X4yB"J> L#D9@V'z 125.unqualified opinion 无保留意见
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''IoC j 126.qualified opinion 保留意见
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LC UVB/vqGg 127.disclaimer of opinion 无法表示意见
dUS ZNY 5h0>!0 128.adverse opinion 否定意见
^[k0k(_ `} =yG_!A 查看《
注会考试《审计》中的128个英文单词(一) 》
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