61.assessed level of material misstatement risk 重大错报风险的评估水平
F-nt7l P_;oSN|> 62.simall business 小规模企业
3ySnA AG v-kH7H"z 63.accounting system
会计系统
E-/]UH3u H 1Dbe0u 64.test of control 控制测试
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4DNZ y2` 65.walk-through test 穿行测试
E,;nx^`!l 1)%o:Xy o 66.communication 沟通
1osI~oNZ 1ayxE(vMcX 67.flow chart 流程图
?;$g, 2n Ai/#C$MY$ 68.reperformance of internal control 重新执行
c/s'&gG33z '?d[ ip 69.audit evidence
审计证据
oxRu:+N U;^{uQJ+, 70.substantive procedures 实质性程序
TiOvrp7B Bg3^BOT 71.assertions 认定
a; "+Py 71~V* 72.esistence 存在
N9i>81tY 0ul2rZc 73.occurrence 发生
{\%x{ i,~{{XS< 74.completeness 完整性
h_cZ&P| FnCHbPlb 75.rights and obligations 权利和义务
*33Zt+ kqyY:J 76.valuation and allocation 计价和分摊
SZgH0W("L { d/k0H 77.cutoff 截止
8mV35A7l h7*m+/ O 78.accuracy 准确性
qvT9d7x hGpaHY>My 79.classification 分类
/g_}5s-Z R4o_zwWgPw 80.inspection 检查
7~IAgjo,@ M]&9Kg3 81.supervision of counting 监盘
\Wo,^qR 8\[6z0+; 82.observation 观察
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-JcfP+{wS SnVnC09y 85.analytical procedures 分析程序
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], 0iwx$u7[ 86.vouch 核对
O*30|[ _/KN98+ 87.trace 追查
+VTMa9d SL*B `P~{ 88.audit sampling 审计抽样
n\d-^ml 2cww7z/B 89.error 误差
?gTY!;$P KF-n_:Bd+ 90.expected error 预期误差
nlJxF5/ H3&$: h 91.population 总体
,3x3&c .aNy)Yu8 92.sampling risk 抽样风险
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Tl3 Yw./V0Z{@ 93.non- sampling risk 非抽样风险
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snX5mD 94.sampling unit 抽样单位
ab6KK$s C EAwQH 95.statistical sampling 统计抽样
3]V"9+ './s'!Lj 96.tolerable error 可容忍误差
^f@EDG8 aQcJjF5x 97.the risk of under reliance 信赖不足风险
1{_;`V x%0Q W 98.the risk of over reliance 信赖过度风险
$yG=exh3v @'dtlY5; 99.the risk of incorrect rejection 误拒风险
/-1[}h%U' Td?a=yu:J 100. the risk of incorrect acceptance 误受风险
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ZE 101.working trial balance 试算平衡表
!}<Y^=" 10t9Qv/ 102.index and cross-referencing 索引和交叉索引
SxH b76 ; >=$( ,8" 103.cash receipt 现金收入
U }xRvNz A[^fG_l4 104.cash disbursement 现金支出
z^@98:x 1^$ vmULj 105.bank statement 银行对账单
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. 106.bank reconciliation 银行存款余额调节表
e0qU2 d/N&bTg: 107.balance sheet date
资产负债表日
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|a= 108.net realizable value 可变现净值
r+ k5Bk' SCZtHEl9 109.storeroom 仓库
qE!.C}L+ N"@aisi) 110.sale invoice 销售发票
~}PB&`%7 rISg`- 111.price list 价目表
6]1cy&SG [ lW~v:W 112.positive confirmation request 积极式询证函
v?vm-e '+JU(x{CCl 113.negative confirmation request 消极式询证函
c/%i,N\5 ,p {|f}0 114.purchase requisition 请购单
Y?ouB =*_T;;E 115.receiving report 验收报告
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__\ f+d[Q1 116.gross margin 毛利
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=M/}r 117.manufacturing overhead 制造费用
s8Bbet tUaDwIu# 118.material requisition 领料单
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Y`.FSs 119.inventory-taking 存货盘点
Bs:INvhYW lpi^<LQ@l 120.bond certificate 债券
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121.stock certificate 股票
o-H\vtOjE 8A}cxk 122.audit report 审计报告
)\ow/XPE OTwIR<_B+ 123.entity 被审计单位
>PHin%# lXso@TNrZ0 124.addressee of the audit report 审计报告的收件人
K8,Q^!5]" 2SVBuV/R 125.unqualified opinion 无保留意见
HtFc+%= }04EM 126.qualified opinion 保留意见
%s&l^&ux :rR)rj' 127.disclaimer of opinion 无法表示意见
7.}Vvg#G m?*}yM 128.adverse opinion 否定意见
KFZ2%:6> qD!qSM 查看《
注会考试《审计》中的128个英文单词(一) 》
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