61.assessed level of material misstatement risk 重大错报风险的评估水平
W~QH"Sq &-hz&/A, 62.simall business 小规模企业
yt@;yd:OEk _^(}6o 63.accounting system
会计系统
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6M/*]jLq4 64.test of control 控制测试
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f^ I/&uiC{l@ 65.walk-through test 穿行测试
] C&AU[U* 6bacU#0o 66.communication 沟通
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r{' ?cH,!2 67.flow chart 流程图
ydx-`yg# ^G*zFqa+` 68.reperformance of internal control 重新执行
7F;dLd' nB+UxU@ 69.audit evidence
审计证据
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1rQW' !idQ-& 70.substantive procedures 实质性程序
Ug1[pONk [Up0<`Q{I_ 71.assertions 认定
$UX^$gG dm+}nQI\ 72.esistence 存在
l[cBDNlrC; waYH_)Zx 73.occurrence 发生
Vo; B#lK O*:8gu'Y2 74.completeness 完整性
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~`_;.z 75.rights and obligations 权利和义务
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B(x>w 76.valuation and allocation 计价和分摊
f]*_]J/ @ a$HJ: 77.cutoff 截止
_Cd_i[K[ Naqz":%. 78.accuracy 准确性
y=H\Z/= /;K?Y#mf~j 79.classification 分类
*GMs>"C MUeS8:q-N 80.inspection 检查
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~.0PnHf 81.supervision of counting 监盘
|fd}B5!c sA}X ha 82.observation 观察
{TWgR2?{C {;kH&Pp 83.confirmation 函证
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Qcj gEBwn2 84.computation 计算
uINm>$G,5 HJh9<I 85.analytical procedures 分析程序
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%KD8 86.vouch 核对
`Qc_]CWYH u>cU*E4/ 87.trace 追查
EXrOP]Kl RwR.*?# 88.audit sampling 审计抽样
'h:[[D%H` a33SY6. 89.error 误差
`B4Px|3 :M %s:,]R 90.expected error 预期误差
@uWPo2 G3.MS7J 91.population 总体
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li Q.d Hg7+D 93.non- sampling risk 非抽样风险
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V>& 2qY+-yOEt 94.sampling unit 抽样单位
f7Dx.- .-0;:> 95.statistical sampling 统计抽样
1aAYBV<3 9m:qQ1[\ 96.tolerable error 可容忍误差
*"%MT: x!<?/I)X 97.the risk of under reliance 信赖不足风险
`T;M=S^y*E 7r_Y. 98.the risk of over reliance 信赖过度风险
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.3 99.the risk of incorrect rejection 误拒风险
B_B~Y8=3` W9$mgs=S`E 100. the risk of incorrect acceptance 误受风险
e?&4; KLc<c1BZ 101.working trial balance 试算平衡表
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" N8Mq0Ck{$ 102.index and cross-referencing 索引和交叉索引
j})6O! L. cX64 X 103.cash receipt 现金收入
Dyx3N5?C <( 0TK5 104.cash disbursement 现金支出
n-cz xq%n #Moju 105.bank statement 银行对账单
.-:R mYGR 05<MsxB"w 106.bank reconciliation 银行存款余额调节表
qX(sx2TK T]5JsrT 107.balance sheet date
资产负债表日
D/jS4'$vA *d,u)l :S 108.net realizable value 可变现净值
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S;dE 109.storeroom 仓库
8^H <dR @nJ#kd[ 110.sale invoice 销售发票
GUe&WW:Sqk XG5mfKMt+ 111.price list 价目表
Tv;|K's' JvHGu&Nr! 112.positive confirmation request 积极式询证函
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'%k`F 113.negative confirmation request 消极式询证函
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Hm?zMyO.k !V=s^8nj 115.receiving report 验收报告
_Z:WgO]. (+Yerc.NQt 116.gross margin 毛利
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O; qerE?i` H1,;Xrm 119.inventory-taking 存货盘点
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A22h+8yG [Ng#/QXk{ 121.stock certificate 股票
[Hn4&PET ,$,6%"'" 122.audit report 审计报告
S-"OfWg< iBy:HH 123.entity 被审计单位
mCFScT *8zn\No<, 124.addressee of the audit report 审计报告的收件人
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l 'm@0[i 125.unqualified opinion 无保留意见
)g9&fGYf CQo<}}-o 126.qualified opinion 保留意见
a
X >bC- s|U=_,. 127.disclaimer of opinion 无法表示意见
h Znq\p~ /?%zNkcxu 128.adverse opinion 否定意见
/-wAy-W ZGHkW9b& 查看《
注会考试《审计》中的128个英文单词(一) 》
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