61.assessed level of material misstatement risk 重大错报风险的评估水平
CyIlv0fd} ?Ek)" l 62.simall business 小规模企业
%jHm9{|X \:;MFG' 63.accounting system
会计系统
&vrQ *jX 2|;|C8C 64.test of control 控制测试
AERJ]$\
0j@mzd2 65.walk-through test 穿行测试
[NSslVr [[|#}D:L 66.communication 沟通
I/7!5Z* G[KjK$.Ts? 67.flow chart 流程图
2u$-(JfoS rxyv+@~Nc 68.reperformance of internal control 重新执行
@6UtnX'd vX:}tir[ 69.audit evidence
审计证据
Dck/Ea MtJ-pa~n 70.substantive procedures 实质性程序
?I?G+(bq qA[lL( 71.assertions 认定
zyS8LZ-y9 S"!6]!~^ 72.esistence 存在
egu{}5 y`RzcXblIZ 73.occurrence 发生
XO]^ +'U}p R&cTMd 74.completeness 完整性
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t}Re, 75.rights and obligations 权利和义务
4|PWR_x wlNL;W@w 76.valuation and allocation 计价和分摊
6!_Wo\_% TOHz3= 77.cutoff 截止
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ob>)F^.iS 78.accuracy 准确性
Hf('BagBL hJM&rM7 79.classification 分类
5az%yS q=t!COS 80.inspection 检查
kQ>2W5o-d- ^t'mW;C$4 81.supervision of counting 监盘
CFFb>d :[<Y#EX. 82.observation 观察
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F>\,`wP 83.confirmation 函证
CmB_g?K Q# hRnM 84.computation 计算
_&l8^MD eV"%(<{ 85.analytical procedures 分析程序
N1'"7eg/ \kQ)fk]^ 86.vouch 核对
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%u<F !l*A3qA 87.trace 追查
3uYLA4[-B SNqSp.>-U" 88.audit sampling 审计抽样
30HUY?'K Lc~m`=B 89.error 误差
W|2^yO,dX CzV;{[?~; 90.expected error 预期误差
PzPNvV/o k^oSG1F 91.population 总体
.OJGo<#$f z<eu=OD4t 92.sampling risk 抽样风险
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&m Y@ v][Q 93.non- sampling risk 非抽样风险
&m--} A}Iyl 94.sampling unit 抽样单位
7=fM}sk eP~3m 95.statistical sampling 统计抽样
:Ak^M~6a5 :Pq&l. 96.tolerable error 可容忍误差
OD'~t,St SGl|{+(A 97.the risk of under reliance 信赖不足风险
<l1/lm<# 4>(K~v5;N 98.the risk of over reliance 信赖过度风险
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>! k$v7@|Aw 99.the risk of incorrect rejection 误拒风险
gp9O%g3' MNs<yQ9I' 100. the risk of incorrect acceptance 误受风险
|Kd6.Mx ai?uJ} 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
$MasYi q<\r}1Dm 103.cash receipt 现金收入
@Xoh@:j\ .U(6])%;@ 104.cash disbursement 现金支出
-v9 (43 >> cW0I/` 105.bank statement 银行对账单
X)SUFhP\ @16y%]Q-E# 106.bank reconciliation 银行存款余额调节表
`x=kb; ub 2'|CYw 107.balance sheet date
资产负债表日
wSjy31 Rb<|
<D+ 108.net realizable value 可变现净值
3wN4kltt x/1FQ>n:9 109.storeroom 仓库
K/(LF} >]}VD "\ 110.sale invoice 销售发票
5%S5*c6BD b5g^{bzwu 111.price list 价目表
ip'v<%,Q3" 8;=?F>]xn 112.positive confirmation request 积极式询证函
&h[)nD Ew}GPJ 113.negative confirmation request 消极式询证函
@uC-dXA" L,_U co 114.purchase requisition 请购单
F-Z>WC{+ >`30 ib 115.receiving report 验收报告
y~_x ~=wBF 116.gross margin 毛利
XF{2'x_R $_
$%L0)5 117.manufacturing overhead 制造费用
.*k!Zl* FIn)O-< 118.material requisition 领料单
hW,GsJ, 3!;o\bgK 119.inventory-taking 存货盘点
0T3r#zQ 3I?y
RE 120.bond certificate 债券
\mN?5QCcE oQyMs> g 121.stock certificate 股票
J!rZskd |q o3
E 122.audit report 审计报告
$o\Uq 6O5E4= 123.entity 被审计单位
AO$aW yI j@Us7Q)A( 124.addressee of the audit report 审计报告的收件人
[t^%d9@t n;b9f|&z 125.unqualified opinion 无保留意见
f2|On6/ iEFS>kL8e 126.qualified opinion 保留意见
1?+)T%" AMgvk`<f 127.disclaimer of opinion 无法表示意见
Q6Zh%\+h( hYCyc-W 128.adverse opinion 否定意见
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`!;RX Jf2:[Mq 查看《
注会考试《审计》中的128个英文单词(一) 》
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