61.assessed level of material misstatement risk 重大错报风险的评估水平
/k<WNZM jSwf*u 62.simall business 小规模企业
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63.accounting system
会计系统
US%^#D q &9"-`-[e: 64.test of control 控制测试
tPGJ<30 3Ei5pX =g 65.walk-through test 穿行测试
w*|7!iM -$WYj" 66.communication 沟通
T+<A`k: - Fm #w2o 67.flow chart 流程图
!X<~-G2)l ;d'Z|H; 68.reperformance of internal control 重新执行
aMvI?y { $pFo Rv 69.audit evidence
审计证据
7g(F#T?;' a)#1{JaoY 70.substantive procedures 实质性程序
tX"Th'Qi 3l3'bw2 71.assertions 认定
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u." CJXg@\\/ 72.esistence 存在
]f_6 '|5A >$,y5 AJ& 73.occurrence 发生
jMN[J|us51 H03jDM8Q 74.completeness 完整性
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dPM 75.rights and obligations 权利和义务
'8T=~R6 bLd#xXl 76.valuation and allocation 计价和分摊
mBG=jI "xh A^2Uzmzl? 77.cutoff 截止
;x8k[p~2 ?1[\! 78.accuracy 准确性
/M*a,o j~e;DO 79.classification 分类
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80.inspection 检查
IW%|G =T7A]U] 81.supervision of counting 监盘
<@Fy5k-%. ~2zMkVH 82.observation 观察
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_ p IKSs<IP 83.confirmation 函证
2d {y M(=( yGsz2T;w 84.computation 计算
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"luR9l,RRE 85.analytical procedures 分析程序
?l $Nf@- n9\]S7]52 86.vouch 核对
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bR a<A+4uXyD 87.trace 追查
^_%kE%I A,)VM9M_l 88.audit sampling 审计抽样
1& '8Y vQa'S-@u 89.error 误差
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s9>(Jzcf9 6O22P?v 91.population 总体
|K^"3`SJ s #S%#LM 92.sampling risk 抽样风险
Y2[A2Uy$ef )#}mH @ 93.non- sampling risk 非抽样风险
%c1#lEC2xN [M%9_CfZOy 94.sampling unit 抽样单位
XJ0oS32_wK \xUe/= 95.statistical sampling 统计抽样
u^j {U} B:\Uw|Mf 96.tolerable error 可容忍误差
zP;cTF(C zA;@@)hwR 97.the risk of under reliance 信赖不足风险
snt(IJQ IB`>'~s&A 98.the risk of over reliance 信赖过度风险
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@y/wEBb 99.the risk of incorrect rejection 误拒风险
n3`&zY P/ oXDI8 100. the risk of incorrect acceptance 误受风险
&l?+3$q vw)7 !/# 101.working trial balance 试算平衡表
!P$'#5mr }rdIUlVO\ 102.index and cross-referencing 索引和交叉索引
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e n6(.{M; 103.cash receipt 现金收入
> QFHm5Jw U5]pi+r 104.cash disbursement 现金支出
m"9XT)N o|j*t7 105.bank statement 银行对账单
A, PlvI 3<?XTv- 106.bank reconciliation 银行存款余额调节表
)!Bd6- -OYDe@Wb] 107.balance sheet date
资产负债表日
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V?H4z[G 108.net realizable value 可变现净值
A`u$A9[ e\b`n}nC 109.storeroom 仓库
CVi`bO 4\ o."rxd 110.sale invoice 销售发票
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RA jkH` jb /8?7 112.positive confirmation request 积极式询证函
!%Y~~'5 h C`'W#xnp1 113.negative confirmation request 消极式询证函
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/b =_[Z W 114.purchase requisition 请购单
<g9"Cr` |7^^*UzSK: 115.receiving report 验收报告
dP>w/$C} <fdPLw;@e4 116.gross margin 毛利
~^vC,]hU ]/T-t1D 117.manufacturing overhead 制造费用
GPWr>B.{:S @:x"]!1 118.material requisition 领料单
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*g;-H&` 119.inventory-taking 存货盘点
F8+e,x 5v^L9!`@%v 120.bond certificate 债券
#~Q8M*~@ 1zktU.SZ 121.stock certificate 股票
[k]|Qink s~},y]YV 122.audit report 审计报告
d/7l efF w.N,)]h 123.entity 被审计单位
j|e[s ?d &D#+6M&LK{ 124.addressee of the audit report 审计报告的收件人
%So]3;' ~@8+hnE] 125.unqualified opinion 无保留意见
CDp8)=WJFF 1'G8o=~ 126.qualified opinion 保留意见
*wi}>_\ 3hq1yyec 127.disclaimer of opinion 无法表示意见
*T4<& MjaUdfx 128.adverse opinion 否定意见
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Df4+& u 查看《
注会考试《审计》中的128个英文单词(一) 》
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