61.assessed level of material misstatement risk 重大错报风险的评估水平
^8.s"4{ Fs$mLa 62.simall business 小规模企业
af@R\"N9c W3+;1S$k 63.accounting system
会计系统
)7c/i+FsC ^O0trM>h- 64.test of control 控制测试
6;C2^J @ inHlL 65.walk-through test 穿行测试
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66.communication 沟通
8Y"R@'~ >//yvkZ9, 67.flow chart 流程图
Cl6P,C ,_K y'B 68.reperformance of internal control 重新执行
4 :phq vRkVPkZ6| 69.audit evidence
审计证据
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70.substantive procedures 实质性程序
"]T1DG" !L[$t~z 71.assertions 认定
DX0#q # t5CJG '!ql 72.esistence 存在
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[ :W.pD:/=v 73.occurrence 发生
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eC[G4 74.completeness 完整性
lLur.f &( ZEs c 75.rights and obligations 权利和义务
#.<Dq8u &t U&ZH 76.valuation and allocation 计价和分摊
<<DPer2 BN&eU'Dl] 77.cutoff 截止
3qQ}U}-; | !k<k]^Z\ 78.accuracy 准确性
sFPh? ep6V2R 79.classification 分类
'/s/o]'sUd E]Qd5l 80.inspection 检查
Bx/)Sl@ a8YFH$Xh 81.supervision of counting 监盘
?7#{#sj W K(GR\@ 82.observation 观察
!q~f;&rg mg< v9# 83.confirmation 函证
,Yn$X C1#f/o -> 84.computation 计算
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tl 85.analytical procedures 分析程序
#Vhr1;j W!+eJ!Da 86.vouch 核对
vA{DF{S4 y1h3Ch>Y 87.trace 追查
>E7s}bL" |['SiO$) 88.audit sampling 审计抽样
+y_V$q$G : sG/ 89.error 误差
vjVa),2 _}gfec4o 90.expected error 预期误差
bZ#KfR [s[!PlazX 91.population 总体
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XZA[ ^jXKM!}-E 92.sampling risk 抽样风险
9e7):ZupO iA|n\a~ny, 93.non- sampling risk 非抽样风险
*Z+U}QhHD6 .]0:`Y,; 94.sampling unit 抽样单位
L'$({ yO/'}FD 95.statistical sampling 统计抽样
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?e%B J|@O4g 96.tolerable error 可容忍误差
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)afH: 98.the risk of over reliance 信赖过度风险
/IG3>|R #sv:)p 99.the risk of incorrect rejection 误拒风险
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F ~e}=Nb 100. the risk of incorrect acceptance 误受风险
pf#R] /GO((v+J 101.working trial balance 试算平衡表
K#N5S]2yb bo??91B^7 102.index and cross-referencing 索引和交叉索引
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Ci 103.cash receipt 现金收入
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Snq0OxS[v 104.cash disbursement 现金支出
V0bKtg1f?- !95Q4WH-@ 105.bank statement 银行对账单
OTEx9 _$mS=G( 106.bank reconciliation 银行存款余额调节表
F)50 6 CHdYY7\{ 107.balance sheet date
资产负债表日
6|Crc$4l QZ5%nJme_ 108.net realizable value 可变现净值
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nN ?QcS$i 109.storeroom 仓库
S,s") )A1 aw3rTT( 110.sale invoice 销售发票
?#:!!.I: h m( 111.price list 价目表
;?gR ,AKZ aSeh?2n8 112.positive confirmation request 积极式询证函
2bf#L?5g/ OSK:Cb.-?F 113.negative confirmation request 消极式询证函
$cGV)[KWp@ ?aZ\Dg{ 114.purchase requisition 请购单
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&!wT 115.receiving report 验收报告
j[w5#]&% NV^n}]ci 116.gross margin 毛利
I^QB`%v5 Lf,C50 117.manufacturing overhead 制造费用
3H5<w4yk v8THJf 118.material requisition 领料单
2!a~YT ~gEd( 119.inventory-taking 存货盘点
XE|"n af/;D r@ 120.bond certificate 债券
\U?{m)N w.Kp[ 121.stock certificate 股票
U}W7[f lc $t>ow~Xi 122.audit report 审计报告
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t:k? )<L?3Jjt5 123.entity 被审计单位
s`L>mRw` -vS7 %Fbr 124.addressee of the audit report 审计报告的收件人
'L6+B1Op kJ0otr2P 125.unqualified opinion 无保留意见
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a2 {"^#CSi 126.qualified opinion 保留意见
%[m%QP1;p g@S?5S.Av 127.disclaimer of opinion 无法表示意见
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^cb = Va\?"dH>M 128.adverse opinion 否定意见
v?4MndR y/ah<Y0( 查看《
注会考试《审计》中的128个英文单词(一) 》
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