61.assessed level of material misstatement risk 重大错报风险的评估水平
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tW5O> 62.simall business 小规模企业
s[{[pIH ,eBC]4)B6 63.accounting system
会计系统
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6 64.test of control 控制测试
UP^8Yhdo mA{?E9W 65.walk-through test 穿行测试
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9tJ0O5 66.communication 沟通
z^U+oG V. &F%(L 67.flow chart 流程图
yf9"Rc~+ S[exnZ*Y 68.reperformance of internal control 重新执行
=}#yi<Lt salC4z3 69.audit evidence
审计证据
P !i_?M p/-du^:2 70.substantive procedures 实质性程序
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ZS,0 $KbZ4bB[Bo 71.assertions 认定
A:< %> M!'d 72.esistence 存在
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w`4r g %mCgP 73.occurrence 发生
i"}z9Ae~. J)YlG* 74.completeness 完整性
IqYJ 4W"A*A 75.rights and obligations 权利和义务
6?F88;L 4j=3'Z| 76.valuation and allocation 计价和分摊
D+3?p >`0U2K 77.cutoff 截止
?YW~7zG `f; w 78.accuracy 准确性
(U.Go/A#wE U`qkeNd 79.classification 分类
/eQAGFG d$3rcH1 80.inspection 检查
-5b|nQuY ri{*\LV*@ 81.supervision of counting 监盘
;stuTj@vH 3P6O]x<-? 82.observation 观察
]gq)%T] Jj\4P1|' 7 83.confirmation 函证
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DzGUKJh6 84.computation 计算
$Aw@xC^! W^[FWFUTY 85.analytical procedures 分析程序
?gMx A4tk</A 86.vouch 核对
@3?>[R =:&xdphZ+ 87.trace 追查
gsyOf*Q$ &IQ=M.!r 88.audit sampling 审计抽样
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Ix *M \EfX3ghPI 89.error 误差
m=01V5_ BX?DI-o^h 90.expected error 预期误差
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yI|%KH 91.population 总体
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ln82pQD2Y~ LU:xmDv 93.non- sampling risk 非抽样风险
5.6tVr Wi&v?nm 94.sampling unit 抽样单位
uxf,95<g) &zJI~R 95.statistical sampling 统计抽样
3IMvtg iqDyE*a 96.tolerable error 可容忍误差
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@G DO:,PZX 97.the risk of under reliance 信赖不足风险
63W;N7@ L0g+RohW 98.the risk of over reliance 信赖过度风险
Bg~]u+c* (GmBv 99.the risk of incorrect rejection 误拒风险
[e+Y7M7 ^>IP"k F 100. the risk of incorrect acceptance 误受风险
z By%=)` NpH8=H9 101.working trial balance 试算平衡表
9[.HWe, hObL=^F 102.index and cross-referencing 索引和交叉索引
w<9rTHG8, O@Aazc5K 103.cash receipt 现金收入
!UT'4Fs /L^g. ~ 104.cash disbursement 现金支出
aoN\n]g y*iZ;Bv j 105.bank statement 银行对账单
nONuw;K rwq 106.bank reconciliation 银行存款余额调节表
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5eG>< OXQ*Xpc 107.balance sheet date
资产负债表日
^@^8iZ m# {'9 | 108.net realizable value 可变现净值
?J:w,,4m ftYJ 3/ WH 109.storeroom 仓库
60+ zoL' B"GC|}N)v 110.sale invoice 销售发票
o+1(N#?m9 (]#^q8)]\9 111.price list 价目表
& &}_[{fc uuY^Q;^I* 112.positive confirmation request 积极式询证函
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P =X]'m_B HgQjw! 114.purchase requisition 请购单
c]9gf\WW , /.@([C 115.receiving report 验收报告
IBT>&(cnV vvxxwZa=O 116.gross margin 毛利
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Bsl3Q. 0nwi5 117.manufacturing overhead 制造费用
F1yn@a "=J qf0pi&q 118.material requisition 领料单
#kW=|8X JQM_96\ 119.inventory-taking 存货盘点
CPJ<A,V px;~20$e 120.bond certificate 债券
<,~OcJG( E22o-nI?1 121.stock certificate 股票
s 4`-mIa ^?lpY{aa 122.audit report 审计报告
bsQ'kBD M}|(:o3Yo 123.entity 被审计单位
*Dp&;, b if'=W6W 124.addressee of the audit report 审计报告的收件人
zb0NqIN: hY4# 4A`I 125.unqualified opinion 无保留意见
6Ryc&z5 ']nIa7 126.qualified opinion 保留意见
oywiX@]~7 45JL{YRN 127.disclaimer of opinion 无法表示意见
e4YfJd tb&?BCp 128.adverse opinion 否定意见
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yJ!f"Y $>/d)o 查看《
注会考试《审计》中的128个英文单词(一) 》
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