61.assessed level of material misstatement risk 重大错报风险的评估水平
O%.c%)4Xo |Y6+Y{|\ 62.simall business 小规模企业
Q^qdm5}UkW YVMwb@| 63.accounting system
会计系统
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64.test of control 控制测试
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65.walk-through test 穿行测试
i,DnXgmz@ cZ{-h 66.communication 沟通
YM*{^BXp )!:}R}q 67.flow chart 流程图
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%B&y^mZv*\ 68.reperformance of internal control 重新执行
H +O7+=& *-gd k9 69.audit evidence
审计证据
`J%iFm/5* t<Iy`r71 70.substantive procedures 实质性程序
u&HLdSHe 9 -\.|5;: 71.assertions 认定
GS%ACk IXaF(2> 72.esistence 存在
2cy: l03 mlsM;Ad2 73.occurrence 发生
x4&<Vr xU4,R cgo 74.completeness 完整性
Gm0&y &jh'B , 75.rights and obligations 权利和义务
6tC0F= dvWQ?1l_ 76.valuation and allocation 计价和分摊
\zA G#{ U8+5{,$\. 77.cutoff 截止
gq|T: 8{@0p"re@ 78.accuracy 准确性
7$8YBcZ6 Cy'0O>v5 79.classification 分类
G1t{a: 8Z{e/wnVF 80.inspection 检查
2WK]I1_ rq;Xcc 81.supervision of counting 监盘
FwB}@)3 \t6k(5J 82.observation 观察
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8 G 83.confirmation 函证
vhA 4ol R/&Ev$: 84.computation 计算
sEQA C9M noali96J 85.analytical procedures 分析程序
zGfF.q} KCE5Z?k 86.vouch 核对
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Y N,Fmu 87.trace 追查
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E^%w?C 88.audit sampling 审计抽样
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YH 89.error 误差
~J:cod I{e[Y_ 90.expected error 预期误差
WInfn f+' sop*?0 91.population 总体
c7~+ 5 >l<`)4*H 92.sampling risk 抽样风险
; L<D-= ~N<zv({lG 93.non- sampling risk 非抽样风险
,4O|{Iu#n N:"S/G>r ; 94.sampling unit 抽样单位
_Hhf.DmUAH !'y9/ 95.statistical sampling 统计抽样
I?2S{]!? Bu[sSoA 96.tolerable error 可容忍误差
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>{*K/ 97.the risk of under reliance 信赖不足风险
(n4\$LdP- b4Y< 98.the risk of over reliance 信赖过度风险
`7v"( PV[Bq t 99.the risk of incorrect rejection 误拒风险
fV b~j ; ZDQc_{e{ 100. the risk of incorrect acceptance 误受风险
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l*$Q"z 101.working trial balance 试算平衡表
+v!%z( u,E_Ezq 102.index and cross-referencing 索引和交叉索引
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v 103.cash receipt 现金收入
Y@jO#6R ~Ox !7Lp 104.cash disbursement 现金支出
2.,4b- ^ A_:CGtv: 105.bank statement 银行对账单
aR- ?t14 })?t:zX#* 106.bank reconciliation 银行存款余额调节表
y\?T%g T[M:%vjYF 107.balance sheet date
资产负债表日
zJ"`40V*; |Ok@:Au 108.net realizable value 可变现净值
|^S{vub kH.e"e 109.storeroom 仓库
S.4gfY ]AB<OjF1c| 110.sale invoice 销售发票
CyR1.|!@ )#(6J 111.price list 价目表
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&U.U< 112.positive confirmation request 积极式询证函
?RP&XrD {*BZ;Xh\8 113.negative confirmation request 消极式询证函
ktA5]f; e&R?9z-* 114.purchase requisition 请购单
Oq`CK f rEoMj)~\4& 115.receiving report 验收报告
// k`X 51sn+h<w 116.gross margin 毛利
_~QiQDq AGWs> 117.manufacturing overhead 制造费用
(C3:_cM5 *eF'<._[U 118.material requisition 领料单
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E}-j;( 119.inventory-taking 存货盘点
++gWyzD >bLhCgF:" 120.bond certificate 债券
|ee A>z"I e|-%-juI 121.stock certificate 股票
iAl.(j )/p=ZH0[ 122.audit report 审计报告
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to*} 123.entity 被审计单位
]B2%\}c 0XSMby?t` 124.addressee of the audit report 审计报告的收件人
;%ng])w=; q*^m8 125.unqualified opinion 无保留意见
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Np_(g =$wQA 126.qualified opinion 保留意见
Ib&]1ger#= w$evAPuz^ 127.disclaimer of opinion 无法表示意见
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Sz 128.adverse opinion 否定意见
9OS~;9YR Ux!q(9<_ 查看《
注会考试《审计》中的128个英文单词(一) 》
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