61.assessed level of material misstatement risk 重大错报风险的评估水平
&O8vI,M do,ZCn 62.simall business 小规模企业
DEJ0<pnQr >=Bl/0YH 63.accounting system
会计系统
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m "/H B# 64.test of control 控制测试
6d~[j<@2 @jh\yj rW 65.walk-through test 穿行测试
OM,Dy&Y stGk*\>U' 66.communication 沟通
s/Ne,v V /i~IG`h/ 67.flow chart 流程图
/B"FGa04p( (<GBhNj=c 68.reperformance of internal control 重新执行
P:D@5 ByyvRc,v 69.audit evidence
审计证据
6=N!()s m\*;Fx 70.substantive procedures 实质性程序
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%>g-dw WO;2=[#O; 71.assertions 认定
*<HA])D, !s^[|2D_U 72.esistence 存在
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6C i ZU1w7Z 73.occurrence 发生
h]6m+oPW !AR@GuQPE 74.completeness 完整性
?,XrZRF 7QSrC/e 75.rights and obligations 权利和义务
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M=rH*w{^ 76.valuation and allocation 计价和分摊
Rtywi}VV2 w-{a>ZU0 77.cutoff 截止
&VPfI jJ.isr|` 78.accuracy 准确性
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TmviYP gb }BYs.$7 80.inspection 检查
idzc4jR6BT 8kdJ;%^N 81.supervision of counting 监盘
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"udA-;!@& DpbprT7_ 83.confirmation 函证
aHR+4m~) :<p3L!?8y 84.computation 计算
m=[3"X3W1V %2@O,uCo@ 85.analytical procedures 分析程序
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/\ } *:H\GL 86.vouch 核对
Ll$,"}0T 0{^ 0>H0 87.trace 追查
:DG7Z fphi['X 88.audit sampling 审计抽样
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O*a\ #fVk;]u`[3 89.error 误差
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LJ,Z n@=D,'cn 90.expected error 预期误差
Zjkg" 2F&VG|" 91.population 总体
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MYU\ 92.sampling risk 抽样风险
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u e;8nujdG" 93.non- sampling risk 非抽样风险
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'T+v&M Y3.^a5o 95.statistical sampling 统计抽样
0`QF: "'3QKeM1 96.tolerable error 可容忍误差
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3.q8r 97.the risk of under reliance 信赖不足风险
&{e:6t HVz|*?&6 98.the risk of over reliance 信赖过度风险
cGM?r}zJ z1m-t#v: 99.the risk of incorrect rejection 误拒风险
rM0Idc.$&& /?%1;s:' 100. the risk of incorrect acceptance 误受风险
R ~? 9+ G`r/ te sW 101.working trial balance 试算平衡表
XK{K FB- uskJ(! 102.index and cross-referencing 索引和交叉索引
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#_kV o3 103.cash receipt 现金收入
rVM?[_'O 7-Mm+4O9 104.cash disbursement 现金支出
PiJ>gDx r7+Ytr 105.bank statement 银行对账单
PI&@/+ Utj4f-M 106.bank reconciliation 银行存款余额调节表
"IJ 9vXI ==npFjB 107.balance sheet date
资产负债表日
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gn 108.net realizable value 可变现净值
PUEEfq!% CwaW>(`v 109.storeroom 仓库
xM:9XhH1 ,zOv-pH 110.sale invoice 销售发票
]D<3yIGS iE#I^`^V 111.price list 价目表
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`g@6S 112.positive confirmation request 积极式询证函
Zvkb= KkZS 6rD\ 113.negative confirmation request 消极式询证函
$T7(AohR 3vj1FbY 114.purchase requisition 请购单
^WUG\@B RG6U~o1 115.receiving report 验收报告
E*s8 nQ" lnnT_[ni. 116.gross margin 毛利
A>C8whx &~"e["gF= 117.manufacturing overhead 制造费用
e=Q{CsP ^Is#_Z| 118.material requisition 领料单
Ap!Y 3C j/, I)Za 119.inventory-taking 存货盘点
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U|4%P q|QkJr< 120.bond certificate 债券
s:*" b' qa,i:T(w 121.stock certificate 股票
*n_7~ZX bE1@RL 122.audit report 审计报告
-d*je{c| LLPbZ9q 123.entity 被审计单位
XXy&1C g]9A?#GyE 124.addressee of the audit report 审计报告的收件人
O0QK `F/)* ^q\9HBHT 125.unqualified opinion 无保留意见
vt(cC)) Eb89B%L62G 126.qualified opinion 保留意见
~y>N JM>1 lr9s`>9 127.disclaimer of opinion 无法表示意见
{Z1^/Fv3 O"emse}Z 128.adverse opinion 否定意见
&6^QFqqW`- 6Gh3r 查看《
注会考试《审计》中的128个英文单词(一) 》
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