61.assessed level of material misstatement risk 重大错报风险的评估水平
U}Hwto`R >MJ?g- 62.simall business 小规模企业
}B7K@Wu# 56hA]O29O 63.accounting system
会计系统
M\b")Tu{0 ]aCk_*U 64.test of control 控制测试
p#f+P? avp;*G} 65.walk-through test 穿行测试
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gb Fyyg`J 66.communication 沟通
/9yaW7w *sQcg8{^ 67.flow chart 流程图
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yz+, gLY 68.reperformance of internal control 重新执行
b{DiM098 4\.V 69.audit evidence
审计证据
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zm9TvoC%} 70.substantive procedures 实质性程序
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yaTL !~<siy 71.assertions 认定
H]<]^Zmjy M^rM-{?< 72.esistence 存在
~fz[x 9\ PU9`<3z5 73.occurrence 发生
l^NC]t =j0x.fSe 74.completeness 完整性
YC_3n5F% (B>Zaro# 75.rights and obligations 权利和义务
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Vq-8B0 76.valuation and allocation 计价和分摊
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ul[zZ WKA'=,`v 77.cutoff 截止
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78.accuracy 准确性
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{U'a! 79.classification 分类
zvv:dC/p< k7_I$<YDj 80.inspection 检查
HW=xvA+ {gf>* 81.supervision of counting 监盘
.
,NB( s` .&,[, 82.observation 观察
%IpSK 0<Sp D_|B2gdZY 83.confirmation 函证
Wf02$c0#K )&W|QH=AI 84.computation 计算
#_Ea[q7v 7INk_2 85.analytical procedures 分析程序
eNySJf DOD6Liau{Q 86.vouch 核对
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9tt. nYv#4* 87.trace 追查
mp`PE= 2?i\@r@E| 88.audit sampling 审计抽样
){Z CKARg8o 89.error 误差
t\5c@j p $CtCOwKZ 90.expected error 预期误差
PNF4>) % mn /> 91.population 总体
sV0Z y[HQBv 92.sampling risk 抽样风险
OKY+M^PP ;?6>mh(` 93.non- sampling risk 非抽样风险
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[ ;cSGlE | 94.sampling unit 抽样单位
|uha 38~ #0MK(Ut/ 95.statistical sampling 统计抽样
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^+qN 96.tolerable error 可容忍误差
9\5 1Z:> lC9S\s 97.the risk of under reliance 信赖不足风险
HY;oy( =Q?f96T 98.the risk of over reliance 信赖过度风险
`!c,y~r[ o<4D=.g7D 99.the risk of incorrect rejection 误拒风险
7u%a/ < (-(*XNC 100. the risk of incorrect acceptance 误受风险
yuNfhK/#r S!j^|! 101.working trial balance 试算平衡表
Fe="EDh QaMDGD 102.index and cross-referencing 索引和交叉索引
&G{2s J5{ 2,AaP*, 103.cash receipt 现金收入
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104.cash disbursement 现金支出
5-p.MGso J/S{FxNe] 105.bank statement 银行对账单
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[,7-w 106.bank reconciliation 银行存款余额调节表
:GL7J6 npj/7nZj 107.balance sheet date
资产负债表日
]V<"(?,K yisLypM* 108.net realizable value 可变现净值
b[g.}'^yht _W9&J&l0so 109.storeroom 仓库
^g]xU1] * ;5M<j3_* 110.sale invoice 销售发票
A7'b Nd6f9 (UzPkl kZ 111.price list 价目表
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^gj Yq0# #__ 112.positive confirmation request 积极式询证函
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2}k 113.negative confirmation request 消极式询证函
jM\ %$_/ *aG"+c6| 114.purchase requisition 请购单
0#=W#Jl> R9=K(pOT 115.receiving report 验收报告
Doj(.wm~ ;.0LRWcJ 116.gross margin 毛利
$NCm;0\B| 6H6Law!) 117.manufacturing overhead 制造费用
N?^_=KE@ sy.:T]ZH 118.material requisition 领料单
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"1=nJ 119.inventory-taking 存货盘点
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C 120.bond certificate 债券
[)iN)$Mv ~ a>S#S 121.stock certificate 股票
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V/Zr 122.audit report 审计报告
JilKZQmk }6@%((9E2 123.entity 被审计单位
:3gFHBFDj }JGq 1 124.addressee of the audit report 审计报告的收件人
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TS{H 125.unqualified opinion 无保留意见
'v+96b/; P|v ? 126.qualified opinion 保留意见
gQ,4xTX ]wR6bEm7 127.disclaimer of opinion 无法表示意见
>E~~7Yal .Map 128.adverse opinion 否定意见
I2W{tl YZ{;%&rB 查看《
注会考试《审计》中的128个英文单词(一) 》
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