61.assessed level of material misstatement risk 重大错报风险的评估水平
d:hnb)I$* nl}LT/N 62.simall business 小规模企业
?;o0~][! Pd+*syOM 63.accounting system
会计系统
SZT n=\ pfZ[YC- 64.test of control 控制测试
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CS4 3UXZ|!- 65.walk-through test 穿行测试
Je|:\Qk Fm:Ys]( 66.communication 沟通
6fw7\u {X<g93 67.flow chart 流程图
G>"n6v'^d 6~sU[thGW 68.reperformance of internal control 重新执行
hdWV vN eyh}O 69.audit evidence
审计证据
iDcTO} `Njvk 70.substantive procedures 实质性程序
C)c*s C5N x"sbm 71.assertions 认定
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n5YS 72.esistence 存在
tm/>H /:]<z6R 73.occurrence 发生
`Kg!aN c$,1j%[) 74.completeness 完整性
?{aC-3VAT }j2;B 8j 75.rights and obligations 权利和义务
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$r"q :\ 76.valuation and allocation 计价和分摊
OIj.K@Kr md<^x(h"< 77.cutoff 截止
EVLL,x.~:z TrzAgNt 78.accuracy 准确性
U"/T`f'H z *lA+-gkK* 79.classification 分类
##BbR lr4wz(q<9 80.inspection 检查
{St- U2?R&c;b 81.supervision of counting 监盘
m-$}'mEO 9]Ue%%vM 82.observation 观察
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lTu& 9) 83.confirmation 函证
2]?=\_T DzMg^Kp 84.computation 计算
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pTGGJ, 85.analytical procedures 分析程序
"p3<-06 5?HwM[` 86.vouch 核对
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mS [ KgO:},c 87.trace 追查
M.,DXEZT Q*I8RAfd 88.audit sampling 审计抽样
9#7W+9 "`cN k26JZ 89.error 误差
lCUYE"o P<Bx1H-z- 90.expected error 预期误差
qD*y60~]zz Pb;c:HeI/ 91.population 总体
B<L7`xL ^%zhj3# 92.sampling risk 抽样风险
/d}"s.3p 'ux!:b" 93.non- sampling risk 非抽样风险
5PZ!ZO& al}J^MJ 94.sampling unit 抽样单位
Lhp&RGy <A=1]'1\r 95.statistical sampling 统计抽样
?e6>dNw [m{sl(Q 96.tolerable error 可容忍误差
Z@dVK`nD VQqBo~ 97.the risk of under reliance 信赖不足风险
L(C`<iE&3 $m#^0% 98.the risk of over reliance 信赖过度风险
5b/ ~]v r@C~_LgL) 99.the risk of incorrect rejection 误拒风险
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B/ 100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
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8cOft ;|qB 102.index and cross-referencing 索引和交叉索引
@I-gs( So!=uYX 103.cash receipt 现金收入
5C1EdQ4S0 %gO/mj3* 104.cash disbursement 现金支出
0D 2I)E72o CnL=s6XD' 105.bank statement 银行对账单
p,8~)ic_ 9\hI:rI 106.bank reconciliation 银行存款余额调节表
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L f%.Ngf9 107.balance sheet date
资产负债表日
xrvM}Il wjl )yo$z 108.net realizable value 可变现净值
YyxU/UnhG {rR(K"M 109.storeroom 仓库
:Q"|%#P Gu~*ZKyJ 110.sale invoice 销售发票
-ymDRoi t}_ #N'` 111.price list 价目表
v5'`iO0o seEo)m`d 112.positive confirmation request 积极式询证函
HuTtp|zM> !5lV#w!vb 113.negative confirmation request 消极式询证函
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\4B. 114.purchase requisition 请购单
,9bnR;f\ dWQsC| 115.receiving report 验收报告
h*l$!nEN 6qZ\^ U 116.gross margin 毛利
]7Vg9&1` o p9dYjG7 117.manufacturing overhead 制造费用
-:ucp2 =J]WVA,GqA 118.material requisition 领料单
c$ZVvu !-7n69:G 119.inventory-taking 存货盘点
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#"lW,V <v0`r2^S{- 120.bond certificate 债券
a,vS{434J ;B=aK"\ 121.stock certificate 股票
*z VN6wG{ eo9/ 122.audit report 审计报告
%nY\" L_!ShE 123.entity 被审计单位
HGGq;Nbm VGQ~~U7}@ 124.addressee of the audit report 审计报告的收件人
"wOfs$w%s swF{}S" 125.unqualified opinion 无保留意见
nFn!6,>E -n05Z@7 126.qualified opinion 保留意见
5&n{QE?Um >l&]Ho 127.disclaimer of opinion 无法表示意见
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pg 128.adverse opinion 否定意见
mcez3gH D|9+:Y 查看《
注会考试《审计》中的128个英文单词(一) 》
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