61.assessed level of material misstatement risk 重大错报风险的评估水平
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~s_E 62.simall business 小规模企业
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4eD. 63.accounting system
会计系统
QBg}2. (k7; 64.test of control 控制测试
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6 U }~7H2d);- 65.walk-through test 穿行测试
{KF 7j63 $I?=.:<+ 66.communication 沟通
k/$Ja; Rh wt< 67.flow chart 流程图
I@8+k&nXS [{hL F9yPx 68.reperformance of internal control 重新执行
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>{zHt [d!Af4 69.audit evidence
审计证据
-0=}|$H. =g{_^^n 70.substantive procedures 实质性程序
E#yCcC!wMY z'5;f; 71.assertions 认定
aL_;`@4 dbf^A1HI 72.esistence 存在
e_fg s>o`( >WGX|"!" 73.occurrence 发生
-~QlHp&SY {jj]K.& 74.completeness 完整性
Vvxc8v: *Y|lO 75.rights and obligations 权利和义务
@c.11nfn` , V0iMq 76.valuation and allocation 计价和分摊
(H|%?F;{l (.jO:#eE% 77.cutoff 截止
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M<1? 78.accuracy 准确性
m)tI X m_Ub>N5 79.classification 分类
Yke<Wy1 e8WPV 80.inspection 检查
*@b~f&Lx6 %8bFQNd 81.supervision of counting 监盘
ONg< B1 jH.( 82.observation 观察
s+OvS9et_ V^/h;/!^ 83.confirmation 函证
YyX^lL_ ":(Cpf0 84.computation 计算
A;/Xt bi4^ zaCEE 85.analytical procedures 分析程序
W#oEF/G tA;ZW2$# 86.vouch 核对
(o6A?37i RPScP 87.trace 追查
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NacD 88.audit sampling 审计抽样
@n~ND). /_ hfjCE 89.error 误差
j,gM+4V^ b_)QBE9 90.expected error 预期误差
S%a}ip& %>x0*T$$ 91.population 总体
cSH tl<UY dxae2 tV 92.sampling risk 抽样风险
f6/\JVi)- N?`GZ+5 93.non- sampling risk 非抽样风险
Hsux>+Q 0X}w[^f 94.sampling unit 抽样单位
\a~;8):q=i mtHi9).,y| 95.statistical sampling 统计抽样
/M{)k_V $)i"[ 96.tolerable error 可容忍误差
SbQ{ > <)0LwkFtB 97.the risk of under reliance 信赖不足风险
+(=[M]5#n c+\Gd}IJq 98.the risk of over reliance 信赖过度风险
~k:>Xo[|O HjETinm" 99.the risk of incorrect rejection 误拒风险
B=nx8s ./5MsHfbxt 100. the risk of incorrect acceptance 误受风险
vp9E}ga 'E4(!H,k 101.working trial balance 试算平衡表
M#22Zfxq H]]>sE 102.index and cross-referencing 索引和交叉索引
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k%bTs+]* 103.cash receipt 现金收入
f|HgLFx =,}!Ns{k 104.cash disbursement 现金支出
aX%g+6t2 r:S5x. P2 105.bank statement 银行对账单
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fjeE. 106.bank reconciliation 银行存款余额调节表
s*A|9uf5 Snvj9Nr 107.balance sheet date
资产负债表日
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y~ 108.net realizable value 可变现净值
5E!|on >+W?!9[p:2 109.storeroom 仓库
%%-Tjw o =*O9)$b 110.sale invoice 销售发票
n*]x02:LjZ C8%nBa/ 111.price list 价目表
{UjIxV(J hF?\K^tF 112.positive confirmation request 积极式询证函
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kv`3Y0R-" PeR<FSF ,i 114.purchase requisition 请购单
\?Oa}&k$F8 Ub-k<]yZ 115.receiving report 验收报告
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w{~7RH [E&"9%K 116.gross margin 毛利
)}k`X<~k s?gXp{O?X 117.manufacturing overhead 制造费用
@x\gk5 vcUM]m8k 118.material requisition 领料单
}N=zn7W Wug ?CFX+T 119.inventory-taking 存货盘点
_a02# '"NdT7* + 120.bond certificate 债券
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By^hj? ), x3tTR 121.stock certificate 股票
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N/SB}Fj 122.audit report 审计报告
MDXQj5s^ Nl>b'G96 123.entity 被审计单位
[@71 L&F\"q9q71 124.addressee of the audit report 审计报告的收件人
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2 =H $2Tty 7 125.unqualified opinion 无保留意见
Sv[_BP\^h kO O~%|1CP 126.qualified opinion 保留意见
>w'?DV>u| @ F"ShT0 127.disclaimer of opinion 无法表示意见
+vY`?k` SX94,5 _Q 128.adverse opinion 否定意见
n@8{FoF X\:(8C;+ 查看《
注会考试《审计》中的128个英文单词(一) 》
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