61.assessed level of material misstatement risk 重大错报风险的评估水平
H arFo `E./p 62.simall business 小规模企业
Sf+(1_^`t 2E@C0Ha L 63.accounting system
会计系统
V-?sek{; U@o2gjGN 64.test of control 控制测试
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\ *%ed;>6:Q 65.walk-through test 穿行测试
^2&O3s &4mfzpK 66.communication 沟通
G ;PbTsW 5QqJI#4~ 67.flow chart 流程图
I><99cwFI ZTQ$Ol+{q 68.reperformance of internal control 重新执行
K$Mx}m7l &LCUoTzj 69.audit evidence
审计证据
wc<2Uc *b$z6. 70.substantive procedures 实质性程序
O0K@M 5@w'_#!) 71.assertions 认定
^yn[QWFO . 1{vpX 72.esistence 存在
"'Q" (S ef;&Y>/ 73.occurrence 发生
z4%Z6Y [oQ`HX1g 74.completeness 完整性
;a!h.8UJPI "sX[p 75.rights and obligations 权利和义务
G/LXUhuif ~|aeKtCs(. 76.valuation and allocation 计价和分摊
'_TJ"lOZ *@\?}cX 77.cutoff 截止
z/eU^2V *pcbwd!/ 78.accuracy 准确性
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p S7Iu?R_I 79.classification 分类
g( @$uJ h 7(H%(^_ 80.inspection 检查
dVj' Mm>zpB`qP 81.supervision of counting 监盘
)+jK0E1 nJ'>#9~a'> 82.observation 观察
Ovl?j&8 ;y?D1o^r8W 83.confirmation 函证
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V4g2w) 84.computation 计算
DWm;&RPJ =u:6b} = 85.analytical procedures 分析程序
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Ll 86.vouch 核对
Qq;m"M / O5G<O(,\ 87.trace 追查
vUo.BA#;.b )"pxry4v7J 88.audit sampling 审计抽样
8ACYuN\ S,wj[;cv4 89.error 误差
QC\, /QV. U.>G 90.expected error 预期误差
% L %1g lt2Nwt0bv 91.population 总体
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92.sampling risk 抽样风险
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Y}RXA 93.non- sampling risk 非抽样风险
_ RT"1"r 'sjJSc 94.sampling unit 抽样单位
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Sz7dr@ V\rIN}7 95.statistical sampling 统计抽样
+>i<sk ! 6p)t[s 96.tolerable error 可容忍误差
:~0^ib<v; R>e3@DQ~ 97.the risk of under reliance 信赖不足风险
z2s|.M]&-D Ch \ed|u 98.the risk of over reliance 信赖过度风险
)/+eLRN5G {>UMw>T[ 99.the risk of incorrect rejection 误拒风险
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.&Or4> 100. the risk of incorrect acceptance 误受风险
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8d`}, 101.working trial balance 试算平衡表
<R`,zE@t'( FSYjp{z5 102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入
}ygbgyLa v_@#hf3 104.cash disbursement 现金支出
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N[ 105.bank statement 银行对账单
.X<"pd*@e ko+M,kjwR 106.bank reconciliation 银行存款余额调节表
Og;$P'U 32-3C6f@oZ 107.balance sheet date
资产负债表日
;FgEE% (;Q <@PZg 108.net realizable value 可变现净值
m)[wZP*e QkCoW[sn 109.storeroom 仓库
jKCqH$ Eip~~2 110.sale invoice 销售发票
Xv5Ev@T /4-eoTxy 111.price list 价目表
Vg [5bJ5 WJFTy+bD 112.positive confirmation request 积极式询证函
$ Pb[c%' ]N(zom_0d 113.negative confirmation request 消极式询证函
">D(+ xr!) 9J;H.:WH 114.purchase requisition 请购单
fssL'DD ?j4,^K3 115.receiving report 验收报告
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z2- Uwm[q+sTp 116.gross margin 毛利
A^Hp #b@ G`9F.T_Z^) 117.manufacturing overhead 制造费用
#:\+7mCF H;7H6fyZ 118.material requisition 领料单
ZV<y=F*~f IwgA A)H 119.inventory-taking 存货盘点
5W]N]^v VY&9kN 120.bond certificate 债券
7quwc'! E?q'|f 121.stock certificate 股票
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xD 122.audit report 审计报告
k}0 wgR@M[]o; 123.entity 被审计单位
(zLIv9$ n$![b_)* 124.addressee of the audit report 审计报告的收件人
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y1MgQd 2,e|,N"zN 125.unqualified opinion 无保留意见
h9n<ped`A; lSbM)gL 126.qualified opinion 保留意见
kFa?q}47 fi4/@tV?$L 127.disclaimer of opinion 无法表示意见
q}A3"$-F }?q nwx. 128.adverse opinion 否定意见
(PrPH/$ {FmFu$z+[ 查看《
注会考试《审计》中的128个英文单词(一) 》
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