61.assessed level of material misstatement risk 重大错报风险的评估水平
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;:Dvx~ 62.simall business 小规模企业
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88Zrhw 63.accounting system
会计系统
m"<4\;GK 8^8>qSD1 64.test of control 控制测试
*}>Bkq9h ;]{{)dst 65.walk-through test 穿行测试
r|*:9|y{"/ kJI3`gS+ 66.communication 沟通
#FEa 5 Ze#Jhn@ 67.flow chart 流程图
]/LWrQD 0{-`Th+h 68.reperformance of internal control 重新执行
L'13BRu` m dC`W&r 69.audit evidence
审计证据
y!SF/i?Py 2H[=lY 70.substantive procedures 实质性程序
+mivqR~{{ oDz*~{BHg 71.assertions 认定
K?9WY]Ot >~h>#{& 72.esistence 存在
VPWxHVf 8n;kK? 73.occurrence 发生
m{vT_ei e)*mC oR 74.completeness 完整性
1po"gVot ~l(G6/R 75.rights and obligations 权利和义务
SrdE>fNbs 3aEt>x 76.valuation and allocation 计价和分摊
#!w:_T% -Uzc"Lx B 77.cutoff 截止
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6# 78.accuracy 准确性
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W\ /z/hUa 79.classification 分类
}PtI0mZ1 Jz=;mrW 80.inspection 检查
fB _4f{E I%pCm||p 81.supervision of counting 监盘
cC b>zI mG>T`c|r3 82.observation 观察
^?E^']H)5u $/NGNkl[ 83.confirmation 函证
F<h&3 sVE>=0TVP 84.computation 计算
se~ *<5 ^:qpa5^" 85.analytical procedures 分析程序
UVc>i9,0 |}M~kJ) 86.vouch 核对
'Y hA UN,<6D3\b 87.trace 追查
+A'}PXm*tu qJsQb 88.audit sampling 审计抽样
DfAiL( )EhTM-1 89.error 误差
Bx\#`Y yfPCGCOW? 90.expected error 预期误差
Z|]l"W*w t9-_a5>E\} 91.population 总体
g|tNa/ 9c"0~7v 92.sampling risk 抽样风险
xnl<<}4pJ 1i5 vW- '4 93.non- sampling risk 非抽样风险
2Som0T<2 1joc<EI 94.sampling unit 抽样单位
p5lR-G Q{%HW4lg 95.statistical sampling 统计抽样
RA*_&Ll&!C ph Wc8[Q 96.tolerable error 可容忍误差
wk-Mu\ &@mvw=d 97.the risk of under reliance 信赖不足风险
^JYF1 F7k4C2r 98.the risk of over reliance 信赖过度风险
$=\oJ-(!@S @/_XS4 99.the risk of incorrect rejection 误拒风险
c28oLT1|D H=JP3ID>{ 100. the risk of incorrect acceptance 误受风险
NTv#{7q E&RoaY0 101.working trial balance 试算平衡表
Jm{As*W> B|$\/xO 102.index and cross-referencing 索引和交叉索引
7VEt4 p[ks} mca@ 103.cash receipt 现金收入
jK ? Ktg&G<%J0 104.cash disbursement 现金支出
oN1!>S9m Pur"9jHa4 105.bank statement 银行对账单
NTpz)R r?Ev.m 106.bank reconciliation 银行存款余额调节表
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qvkN` 107.balance sheet date
资产负债表日
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cl2| 108.net realizable value 可变现净值
>#${.+y R7\{w(`K 109.storeroom 仓库
<a4iL3 :Olj 110.sale invoice 销售发票
% xH>0 (P]^8qc 111.price list 价目表
e3HF"v]2! SdEb[ 112.positive confirmation request 积极式询证函
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Ca:^ `4"y#Z 113.negative confirmation request 消极式询证函
D{&+7C:8. PuUon6bZ 114.purchase requisition 请购单
FM@W>+ ie$fMBIq 115.receiving report 验收报告
Sgjr4axu O"2wV +9 116.gross margin 毛利
W#JVU GYD ,M+h9_&0? 117.manufacturing overhead 制造费用
} (GQDJp !0d9<SVC 118.material requisition 领料单
ek+8hnkh @; j0c_^"! 119.inventory-taking 存货盘点
@BB,i / *aSR KY 120.bond certificate 债券
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86#jq% 121.stock certificate 股票
H)?" 8 s g-T X;( 122.audit report 审计报告
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TZ[Fu{gZ 123.entity 被审计单位
( .6tz 7W>}7 124.addressee of the audit report 审计报告的收件人
x""Mxn]gD ;4O;74`Zh 125.unqualified opinion 无保留意见
#h5Hi9LKf .DV#-tUh 126.qualified opinion 保留意见
ND99g ^/5E773 127.disclaimer of opinion 无法表示意见
Ff1M~MhG +wf& L 128.adverse opinion 否定意见
JOE{&^j |L~gNC 查看《
注会考试《审计》中的128个英文单词(一) 》
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