61.assessed level of material misstatement risk 重大错报风险的评估水平
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lNJ 62.simall business 小规模企业
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会计系统
X05/uX{ c]-<vkpV 64.test of control 控制测试
mIvx1_[ /HEw-M9z 65.walk-through test 穿行测试
UgRiIQMq. 0o4XUW 66.communication 沟通
!,uE]gwLw 2qNt,;DQ 67.flow chart 流程图
@;4zrzQi7 `hm-.@f,9 68.reperformance of internal control 重新执行
//MUeTxR E~T-=ocKE 69.audit evidence
审计证据
Wi<m{.%\E {?0lBfB" 70.substantive procedures 实质性程序
qZh/IW By,eETU] 71.assertions 认定
uZYF(Yu @bLy,Xr& 72.esistence 存在
1~FOgk1; }&D WaO]J7 73.occurrence 发生
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4@gG<QJW 3`?7<YJ 75.rights and obligations 权利和义务
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qM]^ M0"_^? 76.valuation and allocation 计价和分摊
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I 1H`,WQ1mG 77.cutoff 截止
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( D)P ._? 78.accuracy 准确性
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l&zilVVm 79.classification 分类
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m$ 80.inspection 检查
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7GZNt 81.supervision of counting 监盘
`(;m?<% gVuFHHeUz 82.observation 观察
Rv>-4@fMJ Ne!lH@ql 83.confirmation 函证
RP|`HkP-2 MN>b7O \.? 84.computation 计算
= svN#q5s H8jpxzXv 85.analytical procedures 分析程序
y.k~Y0 >y>5#[M! 86.vouch 核对
3hH<T.@) V!=,0zy~Z 87.trace 追查
B 3I`40# B9 uoVcW 88.audit sampling 审计抽样
WH} y"W NI]N4[8( 89.error 误差
jr."I+ 3$R1ipb 90.expected error 预期误差
RqrdAkg am'7uy!ka~ 91.population 总体
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GxxW&y 92.sampling risk 抽样风险
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Dx%JZ Lq^)R 93.non- sampling risk 非抽样风险
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$ L2z[ 94.sampling unit 抽样单位
~!L}yw ]ieeP4* 95.statistical sampling 统计抽样
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20 96.tolerable error 可容忍误差
tWRC$ x;d6vBTUb 97.the risk of under reliance 信赖不足风险
F41=b4/ +\9NDfYIA 98.the risk of over reliance 信赖过度风险
VONDc1%ga ##*3bDf$-5 99.the risk of incorrect rejection 误拒风险
cwg"c4V 5;EvNu 100. the risk of incorrect acceptance 误受风险
TeM|:o :I#V. 101.working trial balance 试算平衡表
.q>iXE_c vs4>T^8e 102.index and cross-referencing 索引和交叉索引
T~e.PP GTd,n= 103.cash receipt 现金收入
N6:`/f+A>T lf,5w 104.cash disbursement 现金支出
k,*XG$2h 0 H:X3y+ 105.bank statement 银行对账单
%ET+iIhK >[#f\bG> 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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|6-nbj 108.net realizable value 可变现净值
&D<y X~ z{QqY.Gu{G 109.storeroom 仓库
GbI/4<)l} N!}f}oF 110.sale invoice 销售发票
%N._w!N<5n $&c*'3 111.price list 价目表
_[BP0\dPW h*\%vr 112.positive confirmation request 积极式询证函
Pq$n5fZC! ~n_HP_Kf? 113.negative confirmation request 消极式询证函
8s@3hXD& K&-"d/QuLg 114.purchase requisition 请购单
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0y\Z9+G: 115.receiving report 验收报告
flx(HJK "AqB$^S9t 116.gross margin 毛利
DEgXQ[ -9?]IIVb 117.manufacturing overhead 制造费用
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z 2=}FBA,2 118.material requisition 领料单
Q>z8IlJ} V7/Rby Q 119.inventory-taking 存货盘点
8Zdn, }Z c71y'hnT 120.bond certificate 债券
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{!`6zBsP 121.stock certificate 股票
HzJz+ x: 6A ah9 122.audit report 审计报告
lB4WKn=?Kl dO\"?aiD 123.entity 被审计单位
3so%gvY.' i6Gu@( 8Q 124.addressee of the audit report 审计报告的收件人
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tK` 125.unqualified opinion 无保留意见
Z_NCD`i; fP1!)po 126.qualified opinion 保留意见
:4|4 =mkr *qq+jsA6wH 127.disclaimer of opinion 无法表示意见
LP=)~K< q^nVN# 128.adverse opinion 否定意见
@4#vm@Yf_ b.938#3, 查看《
注会考试《审计》中的128个英文单词(一) 》
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