61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业
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~/4 63.accounting system
会计系统
/(cPfZZ pkzaNY/q 64.test of control 控制测试
x4 yR8n( \<' ?8ri# 65.walk-through test 穿行测试
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yRU{N >j/w@Fj 66.communication 沟通
uYN`:b8 Q?vlfZR`8 67.flow chart 流程图
Wc#24:OKe3 sT)CxOV 68.reperformance of internal control 重新执行
vQCy\Gi y0#2m6u 69.audit evidence
审计证据
L_T5nD^D UVP vOtZj 70.substantive procedures 实质性程序
N['.BN \~W'v3:W 71.assertions 认定
WJ#[LF!e W4S,6( 72.esistence 存在
{.yB'.k? u_enqC3 73.occurrence 发生
k:;r2f ! mHO$bQ" 74.completeness 完整性
]esC[r]PJ HtFDlvdy] 75.rights and obligations 权利和义务
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'+"M2r 76.valuation and allocation 计价和分摊
;TYBx24vD' b9krOe*j 77.cutoff 截止
t_^4`dW` Y7|EIAU5Y 78.accuracy 准确性
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"]YM'. 79.classification 分类
&Jj<h: * @dKTx#gZ 80.inspection 检查
d=(mw_-? s[jTP(d)8 81.supervision of counting 监盘
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R&&4y 7 DQ3<$0 83.confirmation 函证
TOt dUO F8=+j_UGI 84.computation 计算
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&d!GImcxQ *@5 @,=d 86.vouch 核对
=bOW~0Z1 dd;~K&_Q/i 87.trace 追查
?9/G[[( :;}P*T*PU 88.audit sampling 审计抽样
%J(:ADu] th_oJcS 89.error 误差
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4LzcwG 91.population 总体
1}x%%RD_ [,Gg^*umS 92.sampling risk 抽样风险
o!Zb0/AP) Ud?Q%)X 93.non- sampling risk 非抽样风险
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$+I 94.sampling unit 抽样单位
j#|ZP-=1_ Sjqpec8 95.statistical sampling 统计抽样
(.:e,l{U% V[LglPt 96.tolerable error 可容忍误差
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,g\ c 9Mz]1@f 97.the risk of under reliance 信赖不足风险
Txu/{M, #qki 98.the risk of over reliance 信赖过度风险
)lkjqFQ( C%u28| 99.the risk of incorrect rejection 误拒风险
w)f#V s F9PxSk_\9 100. the risk of incorrect acceptance 误受风险
_BufO7`. llq<egZpm 101.working trial balance 试算平衡表
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)0`C@um 102.index and cross-referencing 索引和交叉索引
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=&QavL 103.cash receipt 现金收入
F9^S"qv$ /vt3>d%B; 104.cash disbursement 现金支出
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W?&%x(6M k$Vl fQ'+ 106.bank reconciliation 银行存款余额调节表
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\C{ClI ?,/ }`3Vw 107.balance sheet date
资产负债表日
Ry&6p>- gGYKEq{j( 108.net realizable value 可变现净值
7GGUV bA 2pbjg= 109.storeroom 仓库
Z+SRXKQ ceA9){ 110.sale invoice 销售发票
SbZ6t$" \8tsDG(1 ' 111.price list 价目表
]~-r}`] }H2R3icE 112.positive confirmation request 积极式询证函
"@kaHIf[ $G>. \t 113.negative confirmation request 消极式询证函
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~,AfY 114.purchase requisition 请购单
<@}9Bid!o xno\s.H%] 115.receiving report 验收报告
d9ihhqq3} fA-7VdR`R 116.gross margin 毛利
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?2a $*( 117.manufacturing overhead 制造费用
INf&4!&h L];b<*d 118.material requisition 领料单
'-6~tWC~7 & kIFcd@ 119.inventory-taking 存货盘点
1M-pr 8:6s 9uY'E'm* 120.bond certificate 债券
58K5ZZG E^PB)D(. 121.stock certificate 股票
i4Jc.8^9$ ^.tg 7%dJ 122.audit report 审计报告
GILfbNcd $kgVa^ 123.entity 被审计单位
e!`i3KYn" C~[,z.FvO 124.addressee of the audit report 审计报告的收件人
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g}i61( 125.unqualified opinion 无保留意见
N [@?gFtT zi:BF60]= 126.qualified opinion 保留意见
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zT/\Cj68 ToQ"Iy? 128.adverse opinion 否定意见
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m0{*-[| 'yth'[ 查看《
注会考试《审计》中的128个英文单词(一) 》
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