61.assessed level of material misstatement risk 重大错报风险的评估水平
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A/OGF> 62.simall business 小规模企业
RWZjD#5%Z RaA7 U 63.accounting system
会计系统
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ce{! 17lc5#^L 64.test of control 控制测试
U3p Mv|b #"TL*p 65.walk-through test 穿行测试
{;= {abj .WS 7gTw 66.communication 沟通
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!~>_ 67.flow chart 流程图
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W<W<H1 68.reperformance of internal control 重新执行
30QQnMH3 4x$Ts %] 69.audit evidence
审计证据
TYedem<$ vl5r~F 70.substantive procedures 实质性程序
9U!#Y%*T `IK3e9QpcA 71.assertions 认定
KRh?{ '.zr:l 72.esistence 存在
#+;0=6+SM %M-B"#OB7 73.occurrence 发生
74a>}+" 1y.!x~Pi, 74.completeness 完整性
(ChL$!x (L"G,l 75.rights and obligations 权利和义务
BoXGoFn tkEup& 76.valuation and allocation 计价和分摊
MU~nvs;: %|3NCyJ*7 77.cutoff 截止
lR3JyYY{X 1{bsh?zd 78.accuracy 准确性
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]UJ} zbP#y~[ 79.classification 分类
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q~)I$ 80.inspection 检查
a\v@^4 EXT_x q 81.supervision of counting 监盘
)-d&XN7 Z#|IMmT;*= 82.observation 观察
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{Ir',; }P"JP[#E\ 83.confirmation 函证
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c +X7+:QQ} 84.computation 计算
Js!V,={iX qEB]Tj e[ 85.analytical procedures 分析程序
JS! fm'Qifq^ 86.vouch 核对
x 0x/2re D[R<H(( 87.trace 追查
oj~0zJI b<mxf\b 88.audit sampling 审计抽样
kQMALS@R }w8:`g'T0/ 89.error 误差
sz%'=J~!V t&=]>blIs 90.expected error 预期误差
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MPmsW& 91.population 总体
|lhVk\X 4`#3p@- 92.sampling risk 抽样风险
|,Xrt8O/[ QBiLH]qa 93.non- sampling risk 非抽样风险
, *A', h_Cac@F0 94.sampling unit 抽样单位
uM<6][^` s8]9OG3g 95.statistical sampling 统计抽样
T5+iX`#M s`:-6{E 96.tolerable error 可容忍误差
9@."Y>1G `+/xA\X] 97.the risk of under reliance 信赖不足风险
gr")Jw7 '9MtIcNb 98.the risk of over reliance 信赖过度风险
v"&Fj *n=NBkq%/! 99.the risk of incorrect rejection 误拒风险
ymLhSF][ F!;0eS"xp 100. the risk of incorrect acceptance 误受风险
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yEe4{j$ 101.working trial balance 试算平衡表
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i[z4)"S Xbb('MoI63 102.index and cross-referencing 索引和交叉索引
,HFoy-Yq $MEKt}S 103.cash receipt 现金收入
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zQ !`G7X 104.cash disbursement 现金支出
^"h`U'YC :+SpZ> 105.bank statement 银行对账单
`"<} B"s 6NV- &0 _ 106.bank reconciliation 银行存款余额调节表
r>hkm53 #Pz},!7 107.balance sheet date
资产负债表日
nKJJ7 RL IZ;%lV7t 108.net realizable value 可变现净值
1Yy5bg6+E 5]&vs!wH 109.storeroom 仓库
1YA_`_@w MT,LO<. 110.sale invoice 销售发票
%<oey%ue ~ (xIG 111.price list 价目表
P{eL;^I #qk A*WP 112.positive confirmation request 积极式询证函
%:/_O*~)Yg c8sY#I 113.negative confirmation request 消极式询证函
8}0W_C U, 'Dq!o[2y 114.purchase requisition 请购单
7mSVL\\^ I-NzGx2u 115.receiving report 验收报告
aZYa<28?L% kne{Tp 116.gross margin 毛利
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117.manufacturing overhead 制造费用
\d0R&vFHQ 6=kA 118.material requisition 领料单
zA&lJD$0 xD;5z`A3 119.inventory-taking 存货盘点
)g:\N8AZK j5ZeYcQ- 120.bond certificate 债券
)k0P' zGb j(!M 121.stock certificate 股票
J'O</o@e CUT D]:\ 122.audit report 审计报告
*]fBd<(8 =uZ[ 123.entity 被审计单位
m<wng2`NTv /a\6&Eb 124.addressee of the audit report 审计报告的收件人
ln7{c #lE &,xN$ 125.unqualified opinion 无保留意见
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T 126.qualified opinion 保留意见
kScq#<Y& I_J;/!l= 127.disclaimer of opinion 无法表示意见
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z{ 128.adverse opinion 否定意见
T^8t<S@` ^zHBDRsb2F 查看《
注会考试《审计》中的128个英文单词(一) 》
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