61.assessed level of material misstatement risk 重大错报风险的评估水平
&t9V HGGq;Nbm 62.simall business 小规模企业
:/|"db&` @M"gEeI9 63.accounting system
会计系统
j-ej7 C*( 64.test of control 控制测试
>l&]Ho *7Q6b 4~" 65.walk-through test 穿行测试
A0)^I:& Vbl-Ff 66.communication 沟通
r+FEgSDa] Kb?{^\FiU 67.flow chart 流程图
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~ }'x;J 68.reperformance of internal control 重新执行
k|)fl l 1.!U{>$ 69.audit evidence
审计证据
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p +i1sY 70.substantive procedures 实质性程序
4qie&:4j !y_{mE?V( 71.assertions 认定
qG6s.TcG 5Ml=<^ 72.esistence 存在
Z0Z6aZeb ?mg@z q8 73.occurrence 发生
&-ropY {zFME41>g 74.completeness 完整性
3gi)QCsk jfuHZ^ YA 75.rights and obligations 权利和义务
AYbO~_a\N +Y%6y]8 76.valuation and allocation 计价和分摊
qNEp3WY: TQ4@|S:OF 77.cutoff 截止
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F"3'[ WUYI1Ij; 78.accuracy 准确性
@ma(py (&:gD4. 79.classification 分类
X06Lr!-% ]Ox5F@ 80.inspection 检查
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xCo{U= i5 rkP`)j 81.supervision of counting 监盘
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9 82.observation 观察
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g+D2 83.confirmation 函证
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-SOFE i>F=XE 84.computation 计算
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5C'9 V jm^.E\_ 85.analytical procedures 分析程序
tEhg',2t( A]z*#+Sl 86.vouch 核对
:?t~|7O: *T5;dh ( 87.trace 追查
WgtLKRZ\ fj_23{,/"g 88.audit sampling 审计抽样
+hxG!o?O qkb'@f= 89.error 误差
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v4P"|vZ$& b9.M'P\ 91.population 总体
R?{+&r.X isQ(O 92.sampling risk 抽样风险
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%By Pwu:f 93.non- sampling risk 非抽样风险
xA] L0h] "/W[gP[y% 94.sampling unit 抽样单位
P?54"$b TktH28tK 95.statistical sampling 统计抽样
K+B978XD Yd^@Ei9 96.tolerable error 可容忍误差
BrV{X&>[i Tg\bpLk0= 97.the risk of under reliance 信赖不足风险
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$"nu 98.the risk of over reliance 信赖过度风险
?e7]U*jEU OmYVJt_ 99.the risk of incorrect rejection 误拒风险
M([#Py9h ud1M-lY\U 100. the risk of incorrect acceptance 误受风险
D Ez,u^ qL(Q1O! 101.working trial balance 试算平衡表
IPiV_c-l x]~TGzS 102.index and cross-referencing 索引和交叉索引
Wa_qD S{@}ECla 103.cash receipt 现金收入
JAPr[O& Rj8%% G-pt 104.cash disbursement 现金支出
JfY*#({y *XVwTW[a 105.bank statement 银行对账单
MmuT~d/ uV/5f#) 106.bank reconciliation 银行存款余额调节表
qWt}8_" 8.E"[QktZ 107.balance sheet date
资产负债表日
7s9h:/Lu ' W/M>!X 108.net realizable value 可变现净值
"q@m6fs % RSZ. 109.storeroom 仓库
:6^7l/p
8[^'PIz 110.sale invoice 销售发票
PNU(;&2< em$pU*`P 111.price list 价目表
FL0uY0K -%K!Ra\W 112.positive confirmation request 积极式询证函
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q 113.negative confirmation request 消极式询证函
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%Xm< '%)R}wgV 114.purchase requisition 请购单
2G8pDvBr >@ t 115.receiving report 验收报告
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Ucj?$= 116.gross margin 毛利
^)VwxH:s 7*/{m K) 117.manufacturing overhead 制造费用
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\$^j#o >ZA=9v 118.material requisition 领料单
d|`Ll En5oi 119.inventory-taking 存货盘点
_;<!8e$C 3>,}N9P-v 120.bond certificate 债券
b}J%4Lx%m J
3!~e+wn 121.stock certificate 股票
a:|]F| *QW.#y>"j 122.audit report 审计报告
>ptI!\i} fo}@B&=4 123.entity 被审计单位
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j5Yli6r?3- 124.addressee of the audit report 审计报告的收件人
1slt[&4N f].z. 125.unqualified opinion 无保留意见
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RE 126.qualified opinion 保留意见
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K~L"A]+ 127.disclaimer of opinion 无法表示意见
"6$+B/5 'H1"z!] 128.adverse opinion 否定意见
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o 查看《
注会考试《审计》中的128个英文单词(一) 》
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