61.assessed level of material misstatement risk 重大错报风险的评估水平
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LmC: 62.simall business 小规模企业
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N<:c*X 63.accounting system
会计系统
rzAf {2 M=liG+d 64.test of control 控制测试
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[- 0>BxS9?w 65.walk-through test 穿行测试
.t1:;H b `CS\"|z 66.communication 沟通
]{6/6jl Ra|P5 67.flow chart 流程图
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Oj@3x LVB wWlJ 68.reperformance of internal control 重新执行
UXBWCo;- metn& 69.audit evidence
审计证据
W:RjWn @< B<SE|~\2 70.substantive procedures 实质性程序
e^O:I \nEMj,) 71.assertions 认定
r89AX{: @\ y{q; 72.esistence 存在
[n[dr@J7v i;1pw_K 73.occurrence 发生
(Ut8pa+yX (2#Xa,pb 74.completeness 完整性
k5Cy/gR (& SU)Uvu 75.rights and obligations 权利和义务
^H.B6h? ruGJZAhIA^ 76.valuation and allocation 计价和分摊
A,_O=hA2I %@vF% 77.cutoff 截止
#!F>cez v@%4i~N 78.accuracy 准确性
Qf( A ej-A=avd 79.classification 分类
P_A@`eU0 4C3_gm 80.inspection 检查
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y~? 81.supervision of counting 监盘
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i4|R0>b 82.observation 观察
AaYH(2m- @.-S(MNR 83.confirmation 函证
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5*17nf5 84.computation 计算
?2&= +QaT }e$ 85.analytical procedures 分析程序
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F? &'>m;W 86.vouch 核对
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/l 87.trace 追查
`Qo37B2 ]_h3 88.audit sampling 审计抽样
> mO*.' Gm kZG .Id 89.error 误差
Vr},+Rj 8+[Vo_] 90.expected error 预期误差
/3aW 0/^o x\G% 91.population 总体
MG vz-E1e i1uoYb?4(I 92.sampling risk 抽样风险
jXeE]A" + kMj|()>\ 93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
{d[Nc,AMb *eoH"UFYQ# 95.statistical sampling 统计抽样
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9h7c R 96.tolerable error 可容忍误差
#s c!H4 ? #rXc%F 97.the risk of under reliance 信赖不足风险
Ge`7`D>L j_2g*lQ7a 98.the risk of over reliance 信赖过度风险
hP+4{F*}- INr1bAe$ 99.the risk of incorrect rejection 误拒风险
'UsR/h5T 1 .+O2qB 100. the risk of incorrect acceptance 误受风险
] x)>q 1]:,Xa+|S 101.working trial balance 试算平衡表
>"2jCR$/ #S?^?3d 102.index and cross-referencing 索引和交叉索引
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sbI)Z@ 7=Muq]j2 103.cash receipt 现金收入
X "7CN Td 7_ix&oVI 104.cash disbursement 现金支出
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105.bank statement 银行对账单
eV*QUjS~ rQ*w3F?: 106.bank reconciliation 银行存款余额调节表
,CyX*k8o <CVX[R]U 107.balance sheet date
资产负债表日
yb',nGl~ J`5+Zngr 108.net realizable value 可变现净值
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3=pFYW) .rk5u4yK 109.storeroom 仓库
oUnb-,8n /^xv1F{ 110.sale invoice 销售发票
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7N 0Bj! 111.price list 价目表
gg#9I(pX >`03EsU 112.positive confirmation request 积极式询证函
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7?}8>Z t}R!i-D|HB 113.negative confirmation request 消极式询证函
# QwX|x{ z~h?"' 114.purchase requisition 请购单
#k9&OS? :'bZ:J>f 115.receiving report 验收报告
B7uK:J:c*H E9\"@wu[d 116.gross margin 毛利
:-d#kU : 2%eh 117.manufacturing overhead 制造费用
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|uyc "J,|),Yd 118.material requisition 领料单
68?&`/t [l^XqD D4 119.inventory-taking 存货盘点
~:JAWs$\V y<6Sl6l* 120.bond certificate 债券
y?UJ<QAi ynA_Z^j 121.stock certificate 股票
PJZ;wqTD_ 0 8L;u7u 122.audit report 审计报告
9!=4}:+ q*lk9{> 123.entity 被审计单位
Kc[^Pu S=P}Jpq?Y; 124.addressee of the audit report 审计报告的收件人
WILa8"M 'G65zz 125.unqualified opinion 无保留意见
!X7z y9 {BlTLAKm 126.qualified opinion 保留意见
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6xx.Z3v 127.disclaimer of opinion 无法表示意见
D-@6 hWh~ uH$hMg 128.adverse opinion 否定意见
B)7 :*Kj qGag{E5! 查看《
注会考试《审计》中的128个英文单词(一) 》
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