61.assessed level of material misstatement risk 重大错报风险的评估水平
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r8 62.simall business 小规模企业
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63.accounting system
会计系统
8wrO64_NO _o T+x%i 64.test of control 控制测试
D$AvD7_ DbSR(: 65.walk-through test 穿行测试
/^L<q 1=h5Z3/fj 66.communication 沟通
0v,fY2$c tVe =c 67.flow chart 流程图
wmA TV/ AtUt E#K 68.reperformance of internal control 重新执行
5WA:gy gB& kWacc&*| 69.audit evidence
审计证据
@uz(h'~ 1bFGoLAEFl 70.substantive procedures 实质性程序
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t 6V"uovN2 71.assertions 认定
x_x_TEyy h kLF~^/ 72.esistence 存在
g t9(5p EOZ 6F-': 73.occurrence 发生
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Na4O( d` 74.completeness 完整性
"L;@qCfhO B]NcY&A 75.rights and obligations 权利和义务
1G6 \}El95 |~ytAyw 76.valuation and allocation 计价和分摊
ORM3oucP 2+/r~LwbK 77.cutoff 截止
P+Gz' }Q*J!OH 78.accuracy 准确性
U)M&AYb D@O5G d 79.classification 分类
L/E7xLz /i dI- 80.inspection 检查
%gQUog _^eiN'B 81.supervision of counting 监盘
]imVIu xkRS?Q g 82.observation 观察
I o"3wL)2 kBLFK3i 83.confirmation 函证
vS"h`pL Wx8:GBM$2 84.computation 计算
5JEOLPS a~J!G:( 85.analytical procedures 分析程序
k<P` KxD/{0F 86.vouch 核对
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<8 87.trace 追查
$P#x>#+[A a6gPJF[Jo 88.audit sampling 审计抽样
~1E!Co z]SEPYq: 89.error 误差
>kxRsiKV R?;mu^B 90.expected error 预期误差
zy%0;% NMfHrYHbh 91.population 总体
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ul~6zBKO 92.sampling risk 抽样风险
b !y Dn@ZS _f 93.non- sampling risk 非抽样风险
$U.| :4-,Ru1C" 94.sampling unit 抽样单位
)/vom6y* sp:4b$zX 95.statistical sampling 统计抽样
W!R0:- 3[y$$qXI 96.tolerable error 可容忍误差
X.S<",a{qz 9a=>gEF],@ 97.the risk of under reliance 信赖不足风险
\b%c_e Ww60-d}}Q 98.the risk of over reliance 信赖过度风险
gKl9Nkd!R b9#(I~} 99.the risk of incorrect rejection 误拒风险
ZgG~xl\My tc[z/ 100. the risk of incorrect acceptance 误受风险
I |c!:4 $'>JG9M 101.working trial balance 试算平衡表
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3J XVqkw@Ia4! 102.index and cross-referencing 索引和交叉索引
TE$6=; DO* 103.cash receipt 现金收入
1<1+nGO r180vbN$ 104.cash disbursement 现金支出
>qOG^{&x $[Z~BfSQ 105.bank statement 银行对账单
1KrJS(. ,mHUo4h1O 106.bank reconciliation 银行存款余额调节表
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^s+Y $pAJ$0=sw 107.balance sheet date
资产负债表日
:H3/+/x 8Th,C{ 108.net realizable value 可变现净值
w&p(/y -z+,j(@ 109.storeroom 仓库
,dTmI{@O (E)hEQ@8 110.sale invoice 销售发票
ZIa,pON =?0v,;F9| 111.price list 价目表
jk&xzJH. Kcp YHWCa. 112.positive confirmation request 积极式询证函
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_[ _"B.V( 113.negative confirmation request 消极式询证函
)dX(0E4Td/ ]"HaE-`% 114.purchase requisition 请购单
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`Lr bA,Zfsr6# 115.receiving report 验收报告
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5}Q jzJTV4&zjs 116.gross margin 毛利
Pb>/b\&JS 3p&T?E% 117.manufacturing overhead 制造费用
a{r"$>0 5 | , b 118.material requisition 领料单
qE[YZ(/f0& PIa!NPy 119.inventory-taking 存货盘点
ur8+k4]\" i(;`x 120.bond certificate 债券
:=;{w~D jhf3(hx&F 121.stock certificate 股票
X>=`l)ZR U< G 2tn( 122.audit report 审计报告
$Y6\m` g assOd 123.entity 被审计单位
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iMRvp 124.addressee of the audit report 审计报告的收件人
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01yw|s ').)0; 125.unqualified opinion 无保留意见
CUI+@|]% iBAP,cR?` 126.qualified opinion 保留意见
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_ ;\2Z?Kq 127.disclaimer of opinion 无法表示意见
x+Xd7N1 2L 1,; 128.adverse opinion 否定意见
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, 查看《
注会考试《审计》中的128个英文单词(一) 》
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