61.assessed level of material misstatement risk 重大错报风险的评估水平
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;C*;vC% 62.simall business 小规模企业
=I*"vwc? eBBh/=Zc 63.accounting system
会计系统
)|2g#hH5 iaPY>EP1 64.test of control 控制测试
beO*| <hS >L1ZSr 65.walk-through test 穿行测试
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aUC 66.communication 沟通
#<l;YT8 ,9q5jOnk 67.flow chart 流程图
m2\ZnC "$m3xO 68.reperformance of internal control 重新执行
bD49$N?> ^8We}bs-c 69.audit evidence
审计证据
o>j3<#? <4Ujk8Zj 70.substantive procedures 实质性程序
R#Ss_y @0t,vye 71.assertions 认定
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72.esistence 存在
oBIKtS*L iiO4.@nT 73.occurrence 发生
*y.KD4@{ O^`Y>>a 74.completeness 完整性
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5- 75.rights and obligations 权利和义务
+/AW6 Y$%Ze]~ 76.valuation and allocation 计价和分摊
Q2iu}~ -S9$C*t 77.cutoff 截止
/S P^fB*y 5qUyOkI 78.accuracy 准确性
6i>xCb C;STJrew 79.classification 分类
-_A0<A . t[0gN:s 80.inspection 检查
n802!d+Tn o- GHAQ 81.supervision of counting 监盘
'N'EC`R iv3NmkP1 82.observation 观察
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Hho@= 83.confirmation 函证
.y[=0K: .pG_j] 84.computation 计算
/ 1E6U6 !a4pKN`qLY 85.analytical procedures 分析程序
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ljZ&wZW r@k&1*& 86.vouch 核对
>5)$Qtz# XCQ=`3f 87.trace 追查
c1!h;(& eX$u 88.audit sampling 审计抽样
6fQQKM@a| LXfDXXF 89.error 误差
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O<3\ \%rX~UhZ= 90.expected error 预期误差
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jAR9nq 91.population 总体
zjB8~ku# i>>_S&!9p 92.sampling risk 抽样风险
62a{Ggs{ ;h3c+7u1 93.non- sampling risk 非抽样风险
e3\*Np!rTQ O`Nzn~),x 94.sampling unit 抽样单位
So,EPB+ |a/"7B|?\ 95.statistical sampling 统计抽样
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4~a`D7 96.tolerable error 可容忍误差
H8rDG/>^ c?j /H$ 97.the risk of under reliance 信赖不足风险
_Su$oOy(Ea ZVk_qA% 98.the risk of over reliance 信赖过度风险
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>%7 99.the risk of incorrect rejection 误拒风险
'+5*ajP< @My-O@C> 100. the risk of incorrect acceptance 误受风险
1i^!A& G-9]z[\# 101.working trial balance 试算平衡表
E<D45C{DP *8t_$<'dQ 102.index and cross-referencing 索引和交叉索引
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WvN;v 103.cash receipt 现金收入
i|y8n7c Z^>{bW 104.cash disbursement 现金支出
g]N!_Ib/! [f&ja[m q 105.bank statement 银行对账单
5fDVJE "9" DF P0WXbOE 106.bank reconciliation 银行存款余额调节表
#1&wfI$ Ihw^g<X 107.balance sheet date
资产负债表日
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J> rp{q.fy'U 108.net realizable value 可变现净值
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6r 109.storeroom 仓库
Pur~Rz\\ edx-R-Dc-1 110.sale invoice 销售发票
pa`"f&JO :l'61$= 111.price list 价目表
'K"V{ *[9FPya 112.positive confirmation request 积极式询证函
S[n;u-U 4'RyD<K\ 113.negative confirmation request 消极式询证函
dpx P XFUlV;ek 114.purchase requisition 请购单
!c4pFQ B ,Hlbl}.ls 115.receiving report 验收报告
2I3MV:5 jhr:QS/9 116.gross margin 毛利
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P`'lg dmgoVF_qR 117.manufacturing overhead 制造费用
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& w&JE]$ 5 118.material requisition 领料单
%scSp&X XJ^dX]4 119.inventory-taking 存货盘点
V\5ZRLawP rF'_YYpr> 120.bond certificate 债券
wrSw> sE" Po~{Mpe 121.stock certificate 股票
S%uwQ!=O8 x\z*iv 122.audit report 审计报告
k?zw4S 7_xQa$U[ 123.entity 被审计单位
@eU;oRVc{ wJ,l"bnq 124.addressee of the audit report 审计报告的收件人
omisfu_~E 0<d9al|J 125.unqualified opinion 无保留意见
j*B,b4 %{?EfULg 126.qualified opinion 保留意见
?Imq4I~) He @d~9M 127.disclaimer of opinion 无法表示意见
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!?)I f*)8bZDD 128.adverse opinion 否定意见
6jyS]($q &Azfpv 查看《
注会考试《审计》中的128个英文单词(一) 》
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