61.assessed level of material misstatement risk 重大错报风险的评估水平
0wNlt#G;{ |n tWMm:( 62.simall business 小规模企业
xR%NiYNQz r<n:o7 63.accounting system
会计系统
,{S $&g* %Rf9KQ 64.test of control 控制测试
O9d"Z$~n=j onRTX|# 65.walk-through test 穿行测试
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`X7 5yK#;!:h 66.communication 沟通
Z}0xK6 <'$>&^!^ 67.flow chart 流程图
R= mTJ'y *_YR*e0^nN 68.reperformance of internal control 重新执行
(M1YOK) I h9imS\gfr 69.audit evidence
审计证据
4FZR }e\ J;>~PXB 70.substantive procedures 实质性程序
6@/k|t>OT )4qspy3 71.assertions 认定
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Qr ,q#SAZ/N 72.esistence 存在
LXxQI(RO &xB9;v3 73.occurrence 发生
#[x*0K-h J|^XD<Y 74.completeness 完整性
X)iI] M[z1B!rT 75.rights and obligations 权利和义务
7bO>[RQB WvJ:yUb2 76.valuation and allocation 计价和分摊
oVZzvK(zR O.QR1 77.cutoff 截止
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1kI[y !idVF!xG 78.accuracy 准确性
>lqo73gM9 t CO?<QBE 79.classification 分类
.-T P1C 0U*f"5F 80.inspection 检查
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K%vbM 81.supervision of counting 监盘
286reeN/e V[*>}XQER 82.observation 观察
bfncO[Q,? \ILNx^$EL 83.confirmation 函证
GT]> Ut'T!RD 84.computation 计算
Xp06sl7 M oLX[!0M^ 85.analytical procedures 分析程序
}AB_i'C0 LprGsqr: 86.vouch 核对
J!~kqNI zY*~2|q,s 87.trace 追查
p9 ,[kb >m;nt}f'+ 88.audit sampling 审计抽样
mejNa(D ^ H?Sv6W.~ 89.error 误差
VO {z)_ yevJA?C4 v 90.expected error 预期误差
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&G> "?aI 91.population 总体
:tnW ivrwR U*yOe*> 92.sampling risk 抽样风险
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T_UJ?W 93.non- sampling risk 非抽样风险
U<sGj~"# H}G 9gi 94.sampling unit 抽样单位
d6[' [dG Q=DMfJ" 95.statistical sampling 统计抽样
Vi^vG`L9 73'A Q")UJ 96.tolerable error 可容忍误差
S~fP$L5 ~&ns?z>x 97.the risk of under reliance 信赖不足风险
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*$DD+]2 W,yLGz \ 99.the risk of incorrect rejection 误拒风险
.IY@Q iQ2}*:Jc$ 100. the risk of incorrect acceptance 误受风险
sk8DW Y-1K'VhT 101.working trial balance 试算平衡表
,aS+RJNM 4t%Lo2v!X% 102.index and cross-referencing 索引和交叉索引
Rsq EAdZw[ W"vkmk 103.cash receipt 现金收入
E.Th}+ mM?,e7Xhs 104.cash disbursement 现金支出
}m^^6h V?.=_T< 105.bank statement 银行对账单
?Q"<AL>Z 7\yh(+ kN 106.bank reconciliation 银行存款余额调节表
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iX|V @f|~$$k= 107.balance sheet date
资产负债表日
+eH`mI0f C}3a^j 108.net realizable value 可变现净值
b~ *iL!< )OFN0' 109.storeroom 仓库
-!5l4 )[UYCx' 110.sale invoice 销售发票
wX6-WQR ju;OQC~[L] 111.price list 价目表
`DSFaBj, bw/mF5AsW 112.positive confirmation request 积极式询证函
H$^9#{ ]:2Ro:4Yv 113.negative confirmation request 消极式询证函
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IaRwPDj6 114.purchase requisition 请购单
~(tt.l# Y?K?*`Pkc1 115.receiving report 验收报告
37?X@@Z= 5$>buYF 116.gross margin 毛利
Dt7z<1-)l A-L)2.M 117.manufacturing overhead 制造费用
@m%B>X28F <Pe'&u 118.material requisition 领料单
OKau3T] u^]Gc p 119.inventory-taking 存货盘点
+T*??OW@ _PC<Td>nm 120.bond certificate 债券
jg%mWiKwK7 FGc#_4SiL 121.stock certificate 股票
p^w)@^f QALr 122.audit report 审计报告
~Hg*vCd ? :wRfk*Ly 123.entity 被审计单位
!U2<\!_ %1GKN|7 124.addressee of the audit report 审计报告的收件人
[K4k7$ wfu`(4 125.unqualified opinion 无保留意见
G#NbLj`h "mU2^4q 126.qualified opinion 保留意见
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^jpQfD e6 127.disclaimer of opinion 无法表示意见
v&9:Wd*Iz' In:V.'D/>t 128.adverse opinion 否定意见
mrKIiaU<J 4T$jY}U 查看《
注会考试《审计》中的128个英文单词(一) 》
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