61.assessed level of material misstatement risk 重大错报风险的评估水平
U)p2PTfB N"t,6tH 62.simall business 小规模企业
=10t3nA1$ de1& 63.accounting system
会计系统
66'TdF]" 1}8e@`G0.] 64.test of control 控制测试
H[,.nH_>+ #K*d:W3C 65.walk-through test 穿行测试
XtfL{Fy|T p]+W1 v}V! 66.communication 沟通
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N 67.flow chart 流程图
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LwGcy1F. Ya9uu@F 69.audit evidence
审计证据
+]]wf'w 82)d.> 70.substantive procedures 实质性程序
C#I),LE|d{ D}"GrY5 71.assertions 认定
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72.esistence 存在
W: ?-d{ x(b&r g.-0 73.occurrence 发生
,XA;S5FE iD(K*[;lc 74.completeness 完整性
KFV]2mFN QHs]~Ja 75.rights and obligations 权利和义务
I$mOy{/# *q0N$}k 76.valuation and allocation 计价和分摊
tIr66'8 ^5T{x>Lj 77.cutoff 截止
+u=xBhZ ;JmD(T7{ 78.accuracy 准确性
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zIo))L C3_*o>8 80.inspection 检查
9M7P]$^ d=5D 9'+ 81.supervision of counting 监盘
DSjo%Brd- lpp'.HTP 82.observation 观察
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?APzx@$D. 83.confirmation 函证
^2??]R&Q
7CIje=u.q 84.computation 计算
z H \*v' df:,5@CJ8 85.analytical procedures 分析程序
r=w%"3vb^ NFSPw`f 86.vouch 核对
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yw 87.trace 追查
Va 5U`0 9/%|#b-z 88.audit sampling 审计抽样
=[k9{cVW ]t=># 89.error 误差
f/c}XCH_h n)=&=Uj`f 90.expected error 预期误差
=_1" d$S& S77Gc:[;8 91.population 总体
|-|BM'Y GS,pl9#V_ 92.sampling risk 抽样风险
/.?\P#9) 95<:-?4C;W 93.non- sampling risk 非抽样风险
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:qZ^<3+: 94.sampling unit 抽样单位
evs2dz<eA 7RLh#D| 95.statistical sampling 统计抽样
L9kP8&&KK H{XW?O^
@ 96.tolerable error 可容忍误差
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g8PU$T 97.the risk of under reliance 信赖不足风险
uJO*aA{K s=nds"J 98.the risk of over reliance 信赖过度风险
Z
kS*CG gky_]7Av 99.the risk of incorrect rejection 误拒风险
}n=NHHtJ fr?eOigbl 100. the risk of incorrect acceptance 误受风险
b?^n
'0 s_[?(Ip{ 101.working trial balance 试算平衡表
9C.cz\E f
LW>-O73 102.index and cross-referencing 索引和交叉索引
96.Wfx zXD@M{ 103.cash receipt 现金收入
g3Q #B7A 9mnON~j5 104.cash disbursement 现金支出
8tL61x{] (NQ[AypMI 105.bank statement 银行对账单
;H=6u ; M(}fV] 106.bank reconciliation 银行存款余额调节表
c5;ROnTm d5\1-d_uz 107.balance sheet date
资产负债表日
}:mI6zsNj ^\?9W 108.net realizable value 可变现净值
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T\rq Dpd$&Wr0Y 109.storeroom 仓库
GEA;9TU|V zaZ}:N/w(z 110.sale invoice 销售发票
M<)2 x\DkS
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A-io-P7qyj w}0Qy 112.positive confirmation request 积极式询证函
]| yH8 m wj^I1;lO 113.negative confirmation request 消极式询证函
.T|NB8 rS 6bGD8; 114.purchase requisition 请购单
h[]N=X z!+<m< 115.receiving report 验收报告
ie!4z34 ASvPr*q/ 116.gross margin 毛利
*K(xES!b RtL<hD 117.manufacturing overhead 制造费用
6`C27 ;]Aa 118.material requisition 领料单
,&=`T7i /v{[Z
&z 119.inventory-taking 存货盘点
n@
Ag`} mTfMuPPs[ 120.bond certificate 债券
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[q&J"dt pqSE|3*l 122.audit report 审计报告
wM)w[ IJ8DN@w9 123.entity 被审计单位
8ilbX)O fF("c6:w( 124.addressee of the audit report 审计报告的收件人
.F2nF8 pL@zZK0 125.unqualified opinion 无保留意见
~@D%qbN =]a@)6y 126.qualified opinion 保留意见
X6 ,9D[Nw tZ^;{sM 127.disclaimer of opinion 无法表示意见
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& }|Tg_+ 128.adverse opinion 否定意见
Y14R"*t~ [bG>qe1}& 查看《
注会考试《审计》中的128个英文单词(一) 》
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