61.assessed level of material misstatement risk 重大错报风险的评估水平
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BB?A~ }J6:D]Q 62.simall business 小规模企业
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?sA{ 63.accounting system
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[>mH >yKz8SV# 64.test of control 控制测试
OIj.K@Kr md<^x(h"< 65.walk-through test 穿行测试
6O,k! y> TrzAgNt 66.communication 沟通
U"/T`f'H z *lA+-gkK* 67.flow chart 流程图
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68.reperformance of internal control 重新执行
=8#.=J[/ 9QX!HQ|5y8 69.audit evidence
审计证据
m-$}'mEO 9]Ue%%vM 70.substantive procedures 实质性程序
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ML'y`S DzMg^Kp 72.esistence 存在
&k,DAx`rN; ROn@tW 73.occurrence 发生
PX/Y?DP ECA<%'$?E 74.completeness 完整性
N@tKgx mWYrUI 75.rights and obligations 权利和义务
OS`jttU@ )V~=B] 76.valuation and allocation 计价和分摊
[uGsF0#e yYGs]+ 77.cutoff 截止
f8[O]MrO; !AJkd. 78.accuracy 准确性
~b*]jZwT ,ja!OZ0$ 79.classification 分类
7'esJ)2 T5|kO:CbHq 80.inspection 检查
sgi5dQ MG=8`J-` 81.supervision of counting 监盘
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W>Iib| Lhp&RGy 82.observation 观察
}\S'oC\[ O6/ vFEB 83.confirmation 函证
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84.computation 计算
$m#^0% 5b/ ~]v 85.analytical procedures 分析程序
E \DA3lq V'{\g|) 86.vouch 核对
^wWbW&<Tg Q;VuoHj! 87.trace 追查
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Ws|`E`6O 9h6Oq(0b8 89.error 误差
-_Z 4)"k WN=0s 90.expected error 预期误差
aR6F%7gvz F4G81^H 91.population 总体
:p}8#rb -!_8>r;Q4 92.sampling risk 抽样风险
=3(Auchl$Y 131(0nl)=I 93.non- sampling risk 非抽样风险
?[Y(JO# YyxU/UnhG 94.sampling unit 抽样单位
;x\oY6: e^\e;>Dh> 95.statistical sampling 统计抽样
Bz_'>6w KWY_eY_| 96.tolerable error 可容忍误差
V>T?'GbS HuTtp|zM> 97.the risk of under reliance 信赖不足风险
!5lV#w!vb exhU!p8 98.the risk of over reliance 信赖过度风险
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\4B. ,9bnR;f\ 99.the risk of incorrect rejection 误拒风险
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a)ry}E =f =${.*,o 101.working trial balance 试算平衡表
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$0(bz K2M=)B 102.index and cross-referencing 索引和交叉索引
~i;{+j6Ho! ]w6Q? %'9 103.cash receipt 现金收入
1`7zYW&L @p*)^D6E\ 104.cash disbursement 现金支出
,J|,wNDU!K a,vS{434J 105.bank statement 银行对账单
rT[qh+KWe DO80HS3ZD 106.bank reconciliation 银行存款余额调节表
1]G)41 %nY\" 107.balance sheet date
资产负债表日
JnsJ]_< HGGq;Nbm 108.net realizable value 可变现净值
pc*)^S NV4g5)D&L 109.storeroom 仓库
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la.Y EpAgKzVpJ 111.price list 价目表
2HFn\kjj.s g.Xk6"kO 112.positive confirmation request 积极式询证函
n6%` J |q(HpB 113.negative confirmation request 消极式询证函
]j*2PSJG g Y~r{ 114.purchase requisition 请购单
o]oiJvOr ps 3)d 115.receiving report 验收报告
3^y(@XFt "OjAhKfG 116.gross margin 毛利
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^OY]Y+S`Ox q;'f3Y 118.material requisition 领料单
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C[^V\?3ly: NGc~%0n 120.bond certificate 债券
'{d@Gc6. !?>V^#c 121.stock certificate 股票
W*C~Xba< "Q.* 122.audit report 审计报告
O_:l;D#i {.:$F3T 123.entity 被审计单位
$"kPzo~B_ @V*dF|# / 124.addressee of the audit report 审计报告的收件人
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hN-@_XSw<I +Y%6y]8 126.qualified opinion 保留意见
]b4IO4T |u&cN-}C d 127.disclaimer of opinion 无法表示意见
Urr%SIakvM Z4] n<~o 128.adverse opinion 否定意见
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}X$/ 查看《
注会考试《审计》中的128个英文单词(一) 》
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