61.assessed level of material misstatement risk 重大错报风险的评估水平
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H 62.simall business 小规模企业
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63.accounting system
会计系统
2@GizT*mA bDtb6hL 64.test of control 控制测试
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k A 0k?$ko 65.walk-through test 穿行测试
}$L63;/H (4A'$O2 66.communication 沟通
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F 67.flow chart 流程图
?&~q^t?u DHw)]WB M 68.reperformance of internal control 重新执行
NE8W--Cg| Ihf :k_; 69.audit evidence
审计证据
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}G 70.substantive procedures 实质性程序
T+$H[&j >5L_t 71.assertions 认定
/YF:WKr2 bD:0k.` 72.esistence 存在
FC,=g`Q! ZDR@VYi+~ 73.occurrence 发生
U{hu7 %'H DP3 74.completeness 完整性
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S\&3t}_ HRDpFMA/~ 76.valuation and allocation 计价和分摊
P%(9 `A }>0>OqvF 77.cutoff 截止
k<^M >` $ # Q^".# 78.accuracy 准确性
X(nyTR8 PKSfu++Z 79.classification 分类
$P0q! Kh(`6 f 80.inspection 检查
AT~, D@*<O=_D( 81.supervision of counting 监盘
3 J04 $cD ~,HFd` 82.observation 观察
8aP/vToa "/i$_vl 83.confirmation 函证
L4g%o9G )P:^A9&_n= 84.computation 计算
0Lxz?R x]< IL %]4, 85.analytical procedures 分析程序
w#9KtW,tt !`Rh2g*o9 86.vouch 核对
#lP8/-s^ S v>6:y9?G 87.trace 追查
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s5:S# 88.audit sampling 审计抽样
RQx8Du< FoyYWj?,R 89.error 误差
w!7\wI[ d7X&3L%Oq 90.expected error 预期误差
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)O~[4xV~ }#O!GG{ 92.sampling risk 抽样风险
e /JQ #A ;[sW\Ou 93.non- sampling risk 非抽样风险
2ndn8_l ;"wCBuXcu 94.sampling unit 抽样单位
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WD[eoi 95.statistical sampling 统计抽样
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'jtC#:ePK 96.tolerable error 可容忍误差
smQ^(S^ Ic#xz;elM 97.the risk of under reliance 信赖不足风险
R2~Tr$: +$,Re.WnP 98.the risk of over reliance 信赖过度风险
%t9C $"^K~5Q 99.the risk of incorrect rejection 误拒风险
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)R5P[b afEa@et' 100. the risk of incorrect acceptance 误受风险
9Eyx Ob B[t^u\Fk 101.working trial balance 试算平衡表
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5</$dcG &_ekA44E 103.cash receipt 现金收入
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cl yGZsNd {a& 104.cash disbursement 现金支出
}rTH<!j e3?=1ZB 105.bank statement 银行对账单
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W)TI !~@GIr 106.bank reconciliation 银行存款余额调节表
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a 107.balance sheet date
资产负债表日
f!Q\M1t) >ZgzE 108.net realizable value 可变现净值
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7. ~C.*Vc?| 109.storeroom 仓库
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l>?c AB[ |?` 5 ~f 112.positive confirmation request 积极式询证函
3^ Yc% \oQ]=dDCd% 113.negative confirmation request 消极式询证函
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" a^|DD#5 114.purchase requisition 请购单
(!os&/", o\AnM5 115.receiving report 验收报告
`zwz H"Pb)t 116.gross margin 毛利
R$awg SE !liV Y] 117.manufacturing overhead 制造费用
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nfoDG#O 118.material requisition 领料单
z3fv}_\z XC4Z ,,ah" 119.inventory-taking 存货盘点
#Ondhy%h[ E_HB[9 120.bond certificate 债券
YeX*IZX8 }2A6W%^>] 121.stock certificate 股票
7p&jSOY B{-7 122.audit report 审计报告
'm%{Rz>j 85{m+1O~ 123.entity 被审计单位
?Cq7_rq X>%nzY]m 124.addressee of the audit report 审计报告的收件人
Hh<H~s [ s>rR\` 125.unqualified opinion 无保留意见
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w-jElV 126.qualified opinion 保留意见
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L]F 127.disclaimer of opinion 无法表示意见
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&9fN I Mgd2qIC 128.adverse opinion 否定意见
NOz3_k 8WP>u8& 查看《
注会考试《审计》中的128个英文单词(一) 》
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