61.assessed level of material misstatement risk 重大错报风险的评估水平
Hyy b0c^= (yqe4 62.simall business 小规模企业
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Q MONX&$ 63.accounting system
会计系统
Wn(!6yid _M%S 64.test of control 控制测试
dgkS5Q$/ pD%(Y^h? 65.walk-through test 穿行测试
PlzM`g$A Y7}Tuy dC 66.communication 沟通
!Zj]0,^ *#XZ*Ga 67.flow chart 流程图
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q|-d o:AfEoH"~ 68.reperformance of internal control 重新执行
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3%>)gk: 69.audit evidence
审计证据
Q%JI-&K z3+@[I$ 70.substantive procedures 实质性程序
S\).0goOW Q6qW?*Y 71.assertions 认定
sE% $]Jp n^4R]9U 72.esistence 存在
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W7qh1}_% 73.occurrence 发生
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zN M q*3OWr 74.completeness 完整性
v745FIy< ^9[Q;=R 75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
6eV#x%z@v' 7&ED>Bk 77.cutoff 截止
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(x)0X !{lH* 78.accuracy 准确性
1#A$&'&\J; h3CA,$HJ 79.classification 分类
1hG# y/Xs+ {x 80.inspection 检查
!RI _Uph ?R)]D:` 81.supervision of counting 监盘
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QcS[9$ 82.observation 观察
m-Eh0Zl>Z Tlw'05\{J 83.confirmation 函证
,|]JaZq jW'YQrj{<Y 84.computation 计算
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D#:NlMp &jP1Q3 85.analytical procedures 分析程序
4@PA+(kvS RuPnWx! 86.vouch 核对
v-{g |\,OlX, 87.trace 追查
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Lx2=-" 88.audit sampling 审计抽样
6zi>Q?] 1 "?8)}"/f 89.error 误差
))"gWO tk"+ u_u w 90.expected error 预期误差
Oidf\%!mvR W7S~~ 91.population 总体
YWFE*wQ! Hb)FeGsd). 92.sampling risk 抽样风险
%fj5;}E. OIcXelS:@k 93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
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y?Ly(# 95.statistical sampling 统计抽样
WMB%?30 uz8LF47@:- 96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险
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jeC=s~ 98.the risk of over reliance 信赖过度风险
f"ezmZI @5>#<LV=E# 99.the risk of incorrect rejection 误拒风险
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RS7 100. the risk of incorrect acceptance 误受风险
or]v]*:~l 2Rk}ovtD[ 101.working trial balance 试算平衡表
M8/a laoT ]5ZXgz 102.index and cross-referencing 索引和交叉索引
|mEWN/@C vF72#BNs 103.cash receipt 现金收入
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idI w7hi4 104.cash disbursement 现金支出
cQU/z"?+ 5hrI#fpOR 105.bank statement 银行对账单
da$FY7 xRh 22z 106.bank reconciliation 银行存款余额调节表
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资产负债表日
$L/`nd G3.aw 108.net realizable value 可变现净值
x?h/e; ')m!48 109.storeroom 仓库
zggnDkC5 {r^_ g(.q 110.sale invoice 销售发票
&,nv+>D 98[uRywI 111.price list 价目表
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$ F2 cAWn*% 112.positive confirmation request 积极式询证函
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D6 ?UXFz' 113.negative confirmation request 消极式询证函
tB_le>rhl F? #3 114.purchase requisition 请购单
1Viz`y)^ feej'l }F 115.receiving report 验收报告
A}9Z%U (5yM%H8: 116.gross margin 毛利
2b"*~O; >ahDc!Jyu 117.manufacturing overhead 制造费用
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h[I4 118.material requisition 领料单
[M|^e;tWK zoq;3a5cqB 119.inventory-taking 存货盘点
pKSCC"i&j W`>|OiuF 120.bond certificate 债券
({uW-% xl}rdnf} 121.stock certificate 股票
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@. I7ao2aS 122.audit report 审计报告
sy&[Q{,4 !cW rB9 123.entity 被审计单位
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! :'%6 124.addressee of the audit report 审计报告的收件人
&[E\2 E }lZEdF9GhG 125.unqualified opinion 无保留意见
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B 126.qualified opinion 保留意见
"[)G{VzT T4eJ:u* ; 127.disclaimer of opinion 无法表示意见
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qboOp BA;r%?MRL 128.adverse opinion 否定意见
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3J 查看《
注会考试《审计》中的128个英文单词(一) 》
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