61.assessed level of material misstatement risk 重大错报风险的评估水平
4P406,T]r 1&,d,< 62.simall business 小规模企业
}f~:>N# nE2w? 63.accounting system
会计系统
H8'q Y <Z nVWER 64.test of control 控制测试
_i/x4,=xv _+OnH!G0 65.walk-through test 穿行测试
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Wb^$i! j5rB+ 66.communication 沟通
g+X .8>= z154lY}K 67.flow chart 流程图
]#7{x _5t~g_(1OK 68.reperformance of internal control 重新执行
u . xUM t-gLh(-. 69.audit evidence
审计证据
69 >-
!nBE[& 70.substantive procedures 实质性程序
/:+f5\"-b ZM6`:/lc 71.assertions 认定
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DE0qUO >!D^F]CH 73.occurrence 发生
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'$W$()p @(m+B\ 74.completeness 完整性
mm l`,t8 K1gZ>FEY|N 75.rights and obligations 权利和义务
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Lt%[dn 76.valuation and allocation 计价和分摊
/O^aFIxk |=o)|z2 77.cutoff 截止
9 W7 ljUg x A&RMu& 78.accuracy 准确性
F3%8E<QZd; (2SmB`g 79.classification 分类
MR?5p8S#g -J06H&/k 80.inspection 检查
|+aUy^ ^%qe&Pe2 81.supervision of counting 监盘
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V H,{WrWA 82.observation 观察
xa=Lu?t%< JZo18^aD"' 83.confirmation 函证
mRNA
,* &P0jRT3e#Y 84.computation 计算
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I3m- 85.analytical procedures 分析程序
wDv G5 UZV\]Y 86.vouch 核对
ld7B!_b< >iKbn 87.trace 追查
r'bPSu, "KiTjl`M, 88.audit sampling 审计抽样
DO^J=e R/O>^s!Co 89.error 误差
N,4. %|1 t/k MV6 90.expected error 预期误差
%$*WdK# K!+IRA@ 91.population 总体
}#<mK3MBe *B3 4 92.sampling risk 抽样风险
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2LTMt? 93.non- sampling risk 非抽样风险
@~+W YjR`}rdwo 94.sampling unit 抽样单位
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.ASC 95.statistical sampling 统计抽样
o?O> pK WSKubn?7B 96.tolerable error 可容忍误差
"G[yV>pxv m+a\NXWR?N 97.the risk of under reliance 信赖不足风险
,pHQv(K/ z*w.A=r 98.the risk of over reliance 信赖过度风险
d$gT,+|vu 1zP)~p3a 99.the risk of incorrect rejection 误拒风险
F*['1eAmdY }ZKG-~ 100. the risk of incorrect acceptance 误受风险
#1z/rUh`Cr (rE.ft5$9 101.working trial balance 试算平衡表
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7l( 102.index and cross-referencing 索引和交叉索引
SmUj8?6" QSNPraT 103.cash receipt 现金收入
@4]} J-3 }I3m8A 104.cash disbursement 现金支出
f
=MP1q[ 2e<u/M21> 105.bank statement 银行对账单
{S$61ut ?glK~G!i 106.bank reconciliation 银行存款余额调节表
;xQNa}"V TZ+- >CG 107.balance sheet date
资产负债表日
lvd`_+P$ 2CY4nSKW 108.net realizable value 可变现净值
b9Mp@I7Q- 8 t5o&8v 109.storeroom 仓库
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1 X? l5} 110.sale invoice 销售发票
Gpf9uj% dZ,IXA yB 111.price list 价目表
c2RQwtN| O\+b1+&b3Y 112.positive confirmation request 积极式询证函
oB$c-!& \n>7T*iM& 113.negative confirmation request 消极式询证函
PY76;D*` WXs?2S* 114.purchase requisition 请购单
r T"3^,, oiTSpd- 115.receiving report 验收报告
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|r+w(TG 116.gross margin 毛利
X8\UTHT&0 + usB$=kJ 117.manufacturing overhead 制造费用
M px98xcO Q.MbzSgXL 118.material requisition 领料单
C7=N`s} ?ocBR
la 119.inventory-taking 存货盘点
E;rS"'D: X#<+D1P 120.bond certificate 债券
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UD90} 121.stock certificate 股票
X6Q\NJ"B
rcAPp 122.audit report 审计报告
Gq]/6igzX ,}:}"cl 123.entity 被审计单位
}B ?_>0 TXS{= 124.addressee of the audit report 审计报告的收件人
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3jx /1VV 125.unqualified opinion 无保留意见
VVw5)O1' x8o/m$[,=u 126.qualified opinion 保留意见
|pZ:5ta# .sSbU^U
127.disclaimer of opinion 无法表示意见
?=,7'@e *G8Z[ht%r 128.adverse opinion 否定意见
&S39SV ~(`&hYE 查看《
注会考试《审计》中的128个英文单词(一) 》
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