61.assessed level of material misstatement risk 重大错报风险的评估水平
eM7Bc4V sbj(|1,ac 62.simall business 小规模企业
?ULo&P[ `1OgYs 63.accounting system
会计系统
wCf~O'XLw KOz(TZ?u 64.test of control 控制测试
!HeSOzN jw}}^3. 65.walk-through test 穿行测试
PQKaqv}N 5}$b0<em~ 66.communication 沟通
u]+~VT1C,3 wkqX^i7ls 67.flow chart 流程图
klgy;jSEr %1 vsN-O}8 68.reperformance of internal control 重新执行
h:zK(; p[lNy{u~M 69.audit evidence
审计证据
v[plT2"s 65h @}9,U 70.substantive procedures 实质性程序
@yXfBML?] `LAR@a5i 71.assertions 认定
/2EHv.e` =0;}K@(J 72.esistence 存在
2&c9q5.b ae"]\a\&1o 73.occurrence 发生
CC\*?BKj" n+lOb 74.completeness 完整性
pD]0`L-HJU lv vs%@b> 75.rights and obligations 权利和义务
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pFl M* r:&`$8$ 76.valuation and allocation 计价和分摊
o&AM2U/? [gy*`@w 77.cutoff 截止
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78.accuracy 准确性
*BuUHjTv D`J6h,=2l/ 79.classification 分类
kn)t'_jC oAWzYu(v 80.inspection 检查
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81.supervision of counting 监盘
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PP:(EN1 82.observation 观察
qd8n2f 1]IQg;q 83.confirmation 函证
"&+"@< OGl$W>w1 84.computation 计算
qd"_Wu6aF= ;nC.fBu 85.analytical procedures 分析程序
'47P|t upj]6f"( 86.vouch 核对
:qChMU|Y6 /Q~gU< 87.trace 追查
3}|'0(hYL moP,B~ 88.audit sampling 审计抽样
CPg+f1K WTImRXK4 89.error 误差
,`ZYvF^% ;<G=M2 90.expected error 预期误差
T\w?$ s +w=AJdc 91.population 总体
~"UV]Udn u7?$b!hG^C 92.sampling risk 抽样风险
^v.,y3 ~ek$C 93.non- sampling risk 非抽样风险
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(y)A[ [D*UT#FM 94.sampling unit 抽样单位
6N)!aT9eo aW!@f[%~F 95.statistical sampling 统计抽样
D#&q&6P{ }Tf9S<xpq3 96.tolerable error 可容忍误差
wdUBg*X8 WVY\&|)$ 97.the risk of under reliance 信赖不足风险
\GHiLs,! hKzSgYxP=t 98.the risk of over reliance 信赖过度风险
$Y5)( hWH:wB 99.the risk of incorrect rejection 误拒风险
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Z*-g[8FO 100. the risk of incorrect acceptance 误受风险
f4L`.~b'hb SM`w;?L:? 101.working trial balance 试算平衡表
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S=\l@EW 102.index and cross-referencing 索引和交叉索引
dnj}AVfQx wm+/e#'& 103.cash receipt 现金收入
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39{ meOMq1 104.cash disbursement 现金支出
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2x[ 105.bank statement 银行对账单
|j 6OM{@ 97ql5 106.bank reconciliation 银行存款余额调节表
-eX5z %;.;>Y(- 107.balance sheet date
资产负债表日
3E3HL7 z)HD`Ho 108.net realizable value 可变现净值
It{ ;SKeo A45A:hqs 109.storeroom 仓库
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<vXGi 110.sale invoice 销售发票
)c8j} :]J Ye* 111.price list 价目表
:>+s0~ b, :QT~g= 112.positive confirmation request 积极式询证函
<n(*Xak{a =+AS/J
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8=]Tr3 y.[Mnj 114.purchase requisition 请购单
Br`IW +wkjS r`e 115.receiving report 验收报告
TC<@e<-%Sq wQRZ"ri, 116.gross margin 毛利
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K"kEA[; 117.manufacturing overhead 制造费用
< P`u} 8jyG"%WO 118.material requisition 领料单
@r?Uua s>^dxF!+ 119.inventory-taking 存货盘点
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/tUy3myJ ` \+@Fwfx 121.stock certificate 股票
B9wPU1 X$yN_7|+ 122.audit report 审计报告
z`\F@pX%wC Aj0Tfdxy 123.entity 被审计单位
G#?Sfn O0 e#E2>Bj; 124.addressee of the audit report 审计报告的收件人
;INW`b~ @WI2hHD 125.unqualified opinion 无保留意见
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* 1|ra&(=) 126.qualified opinion 保留意见
Z.M,NR #y%!\1M/:A 127.disclaimer of opinion 无法表示意见
Ybn`3 0C>%LJ8r 128.adverse opinion 否定意见
?2oHZ%G .B\ 5OI,] 查看《
注会考试《审计》中的128个英文单词(一) 》
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