61.assessed level of material misstatement risk 重大错报风险的评估水平
Q* O<@ 2RppP?M! 62.simall business 小规模企业
]re'LC!d %(LvE}[RJ 63.accounting system
会计系统
s\0K o1 E(L<L1:" 64.test of control 控制测试
F;D1F+S xX@FWAj 65.walk-through test 穿行测试
IjZ@U%g@; =l`OHTg 66.communication 沟通
RazBc .o< ehOs9b 67.flow chart 流程图
6f]r Q9 kR6A3?[ 68.reperformance of internal control 重新执行
:):zNn_>` %<}=xJf>1 69.audit evidence
审计证据
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g#W_S? 70.substantive procedures 实质性程序
*_)E6Y?9 mtw9AoO 71.assertions 认定
\{PNw F? kX8=cL9G 72.esistence 存在
*W^=XbG [b`6v`x 73.occurrence 发生
zk>h u<_ Q\#UWsN(T/ 74.completeness 完整性
Gc;B[/: (fXq<GXAn/ 75.rights and obligations 权利和义务
AMk~dzNt %ejeyc 76.valuation and allocation 计价和分摊
6GKT yN jzrt7p*k} 77.cutoff 截止
`-D$Fsl n>llSK 78.accuracy 准确性
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~( R$xY8+}V 79.classification 分类
P^(.tr3t ?L`ZKRD 80.inspection 检查
;c)! @GoA fq Y1ggL 81.supervision of counting 监盘
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\L7< X')S;KW 82.observation 观察
'rx?hL3VW ]<X2AO1 83.confirmation 函证
GYqJ!, }jcIDiSu 84.computation 计算
9cOx@c+/ lJj&kVHb 85.analytical procedures 分析程序
"%kGRHq s]bPV,"p 86.vouch 核对
[|<EDR {]M>Y%j48 87.trace 追查
;z0"Ox=7 Nu+wL>t 88.audit sampling 审计抽样
1(pjVz& _ _=s' 89.error 误差
.Qk{5=l6P 'Q`C[*c 90.expected error 预期误差
x@ 6\Ob "7?t)FOo 91.population 总体
M8Juykw s*+ZYPk 92.sampling risk 抽样风险
Hir(6Bt #4q1{)= 93.non- sampling risk 非抽样风险
+{Gw9h"5g* 2MT_#r_ 94.sampling unit 抽样单位
r_=p,#}# sZEgsrJh 95.statistical sampling 统计抽样
&@"w-M L"9 Gc 96.tolerable error 可容忍误差
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*ZC0V3 97.the risk of under reliance 信赖不足风险
=<>pKQ)[ Es~DHX 98.the risk of over reliance 信赖过度风险
B%y! aQep F*X%N_n 99.the risk of incorrect rejection 误拒风险
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NYJQ 100. the risk of incorrect acceptance 误受风险
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^ 101.working trial balance 试算平衡表
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i .oEFX8 102.index and cross-referencing 索引和交叉索引
rEg+i@~ uH0#rgKt 103.cash receipt 现金收入
&1oaZY w Io09W ^ 104.cash disbursement 现金支出
E+:.IuXW$ \N4d_fPj 105.bank statement 银行对账单
df!+T0 /!:L7@BZ 106.bank reconciliation 银行存款余额调节表
k RQ~hRT6 8>2&h 107.balance sheet date
资产负债表日
`~0P[>|+ zLo;.X[Y 108.net realizable value 可变现净值
m\/>C|f\ dG"K/| 109.storeroom 仓库
O{Dm;@J-aM >pN;J)H 110.sale invoice 销售发票
`:V}1ioX5 _s2m-jm7 111.price list 价目表
^}>zYt #_on{I 112.positive confirmation request 积极式询证函
4t,zHR6W P=&'wblm? 113.negative confirmation request 消极式询证函
LG"c8Vv&)~ -mE 114.purchase requisition 请购单
G`9cd\^ Gv!BB=ir( 115.receiving report 验收报告
E"G:K`Q dK[* 116.gross margin 毛利
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[2 f37ji 117.manufacturing overhead 制造费用
I/oIcQS!k w906aV*s 118.material requisition 领料单
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MFf05\aDu -q'xC: m 120.bond certificate 债券
|De!ti ERUs0na] 121.stock certificate 股票
DZ%g^DRZX Pd)K^;em 122.audit report 审计报告
<QYCo1_ gJ<@;O8zu0 123.entity 被审计单位
Wv6z%r< pe\Txg6 124.addressee of the audit report 审计报告的收件人
9(QU2QY 04I6-}6 125.unqualified opinion 无保留意见
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3~cS}N T 126.qualified opinion 保留意见
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ZAI1p+ 127.disclaimer of opinion 无法表示意见
yq/[ /*7^ }9L 40)8 128.adverse opinion 否定意见
=XZF.ur pb=jvK 查看《
注会考试《审计》中的128个英文单词(一) 》
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