61.assessed level of material misstatement risk 重大错报风险的评估水平
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Eto"B" 62.simall business 小规模企业
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D5I\ 63.accounting system
会计系统
jcqUY+T$ id:,\iJ 64.test of control 控制测试
gw"cXny 5Qq/nUR 65.walk-through test 穿行测试
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xJ$uoy3+ 66.communication 沟通
p*c(dkOe8 &"%Ws{Qn] 67.flow chart 流程图
vm|u~Yd,s iKaX8c,zI 68.reperformance of internal control 重新执行
Vbv^@Kp #4m5I=" 69.audit evidence
审计证据
`'s_5Ek vSnVq>-q& 70.substantive procedures 实质性程序
67rY+u% ~k&b 71.assertions 认定
}9\_s* {%3WHGr%L 72.esistence 存在
`e,}7zGR ;9j ]P56 73.occurrence 发生
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74.completeness 完整性
@}4>:\es ysOf=~1 75.rights and obligations 权利和义务
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9 nZB~l= 76.valuation and allocation 计价和分摊
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4E 77.cutoff 截止
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Fo@ 78.accuracy 准确性
@LI;q @FIL4sb 79.classification 分类
#k9&OS? :'bZ:J>f 80.inspection 检查
F\N0<o N%f" W&ci 81.supervision of counting 监盘
#|E#Rkw! legWY)4D; 82.observation 观察
bQ>wyA+G&E q+9^rQ 83.confirmation 函证
ouCh2Y/_ R_G2C@y* 84.computation 计算
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ua: 85.analytical procedures 分析程序
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sm%4>sc 86.vouch 核对
6k0Awcr i{EQjZ 87.trace 追查
oA5Qk3b: P WS8Dpb 88.audit sampling 审计抽样
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~y1 3Y# 89.error 误差
vx?KenO} 0E#??gN 90.expected error 预期误差
sBZn0h@ O83J[YuzjN 91.population 总体
s7yKxg+`{ SHYekX 92.sampling risk 抽样风险
7Z2D}O+ 4-[U[JJc 93.non- sampling risk 非抽样风险
6%p6BK6 @VP/kut 94.sampling unit 抽样单位
e*'bY;8lo >A D!)&c 95.statistical sampling 统计抽样
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a&J 96.tolerable error 可容忍误差
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iyCH)MA 97.the risk of under reliance 信赖不足风险
!KXcg9e `Zuo`GP*1 98.the risk of over reliance 信赖过度风险
P4"BX*x 5(#z)T 99.the risk of incorrect rejection 误拒风险
}2LG9B% e6'0g=Y# 100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
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103.cash receipt 现金收入
4?@5JpC9VA x3'ANw6E 104.cash disbursement 现金支出
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V~]~Dj 105.bank statement 银行对账单
T#rUbi>"" y+B iaD!U 106.bank reconciliation 银行存款余额调节表
Z .`+IN(>E t_I-6`8o] 107.balance sheet date
资产负债表日
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3U?gw!M> 108.net realizable value 可变现净值
&56\@t^ ^Mm%`B7W 109.storeroom 仓库
TQt[he$O >H euf"V 110.sale invoice 销售发票
%m lH IH*G7; 111.price list 价目表
7h/Mkim$5 /tkV/ 112.positive confirmation request 积极式询证函
eYRd#w Ld:-S,2 113.negative confirmation request 消极式询证函
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WDbk 114.purchase requisition 请购单
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115.receiving report 验收报告
ow (YgM>t Q%'4jn?H 116.gross margin 毛利
Q.4+"JoG %[*_-% 117.manufacturing overhead 制造费用
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?aaYka] F$v ^S+Ch 119.inventory-taking 存货盘点
N["M "s(N U>n.+/ss 120.bond certificate 债券
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@B+8' b$9 <vg|8-,#m 122.audit report 审计报告
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Q %> YRNW@% 123.entity 被审计单位
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zHgE !Y^B{bh 124.addressee of the audit report 审计报告的收件人
A@.ruG$ :gkn`z 125.unqualified opinion 无保留意见
&xj,.; (F R 126.qualified opinion 保留意见
'&AeOn jxw8jo06: 127.disclaimer of opinion 无法表示意见
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kU)E-h 128.adverse opinion 否定意见
4}Os>M{k .Pe^u%J6F 查看《
注会考试《审计》中的128个英文单词(一) 》
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