61.assessed level of material misstatement risk 重大错报风险的评估水平
{y^|ET7 u.kYp 62.simall business 小规模企业
q^N0abzgP B80odU& 63.accounting system
会计系统
zd9]qo D!RE-w92X 64.test of control 控制测试
e*P=2*]M >WGP{ 65.walk-through test 穿行测试
r6n5 Jz .IH@_iX 66.communication 沟通
1O9p YW5J >Qm<-g 67.flow chart 流程图
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6 68.reperformance of internal control 重新执行
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TG8h 69.audit evidence
审计证据
kPO6gdwq$ *t.q m5h 70.substantive procedures 实质性程序
M20Bc, VI *^D@l%av; 71.assertions 认定
}. xrJ52Tz AbF(MK=i 72.esistence 存在
wHtJ_Y GOf`Z'\xt 73.occurrence 发生
m4"N+_j -SvTg{Q{la 74.completeness 完整性
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c 75.rights and obligations 权利和义务
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+5HnZ?E\ 76.valuation and allocation 计价和分摊
n5v ' zj>aaY 77.cutoff 截止
*#1y6^ [7gYd+s 78.accuracy 准确性
gMs+?SNHAh ym|NT0_0 79.classification 分类
FjZc#\^9 1yBt/U2 80.inspection 检查
X*!Dc,0.k }!%JYG^!D 81.supervision of counting 监盘
J3e:Y! ~+N76BX 82.observation 观察
BTTLy^ 46bl>yk9< 83.confirmation 函证
5LX8:~y #wenX$UTh3 84.computation 计算
\ ] SyK 9Is{8 85.analytical procedures 分析程序
7G5y)Qb u5w&X8x 86.vouch 核对
.xGo\aD ryxYcEM0 87.trace 追查
>Mvka;T] w66v\x~ 88.audit sampling 审计抽样
=)I"wR"v$ H8@8MFz\ 89.error 误差
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91.population 总体
nbI=r+ [o2w1R\H+x 92.sampling risk 抽样风险
^rv"o:lF q!6|lZ B3 93.non- sampling risk 非抽样风险
RU2c*q$^X hv*>%p 94.sampling unit 抽样单位
KRY
cCn Hjs} 95.statistical sampling 统计抽样
Ji;SY{~kv ,;_rIO" 96.tolerable error 可容忍误差
`SV"ElRV #s"851e 97.the risk of under reliance 信赖不足风险
+TC1nkX N.Dhu ~V 98.the risk of over reliance 信赖过度风险
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'Ol Q2U x#VyQ[ok 99.the risk of incorrect rejection 误拒风险
A\K,_&x1Z s]U4B<q 100. the risk of incorrect acceptance 误受风险
KOjluP EYL]TeS 101.working trial balance 试算平衡表
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l@k*^ 102.index and cross-referencing 索引和交叉索引
_%Bz,C8 ?O??cjiA@ 103.cash receipt 现金收入
ncv7t|ZN v*SAI]{#~ 104.cash disbursement 现金支出
mN;+TN'?{ [C1 LT2a 105.bank statement 银行对账单
2i\Q@h t<nFy 106.bank reconciliation 银行存款余额调节表
Py|;kF~! [ B'-I{~'/ 107.balance sheet date
资产负债表日
$I@GUtzjp Cq>6rn 108.net realizable value 可变现净值
P z ?m>># ak;6z]f8[ 109.storeroom 仓库
-Ep!- a I&Jt> O4 110.sale invoice 销售发票
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e! c'Z:9?#5 111.price list 价目表
brh=NAzt k=[pm5ZvT~ 112.positive confirmation request 积极式询证函
@%1IkvJV o#>a 5 113.negative confirmation request 消极式询证函
B8T\s)fxnX %-+j 114.purchase requisition 请购单
W|MWXs5'1* X\Y}oa."A 115.receiving report 验收报告
Qzqc .T DP9LO_{ 116.gross margin 毛利
}`xdWY Z) Wnow 117.manufacturing overhead 制造费用
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118.material requisition 领料单
x)SralWb )I`if(fG 119.inventory-taking 存货盘点
9sSN<7 +r]zs^' 120.bond certificate 债券
^s&W>hTX: 2N5`' 121.stock certificate 股票
C!+I>J{4f Ipe n 122.audit report 审计报告
}4&/VvN Z^yNLF *&V 123.entity 被审计单位
irbw'^;y |4;UyHh 124.addressee of the audit report 审计报告的收件人
fE]XWA4U j.m(ltGh 125.unqualified opinion 无保留意见
aJhxc<"e X^s2BW 126.qualified opinion 保留意见
=wVJ% F]EBD 8/b 127.disclaimer of opinion 无法表示意见
e(?]SU| }^xE|~p 128.adverse opinion 否定意见
h !gk s-0 m&*JMA;^ 查看《
注会考试《审计》中的128个英文单词(一) 》
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