61.assessed level of material misstatement risk 重大错报风险的评估水平
QnP3U i\^4EQ 62.simall business 小规模企业
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63.accounting system
会计系统
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64.test of control 控制测试
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+\ g=t7YQq_~ 65.walk-through test 穿行测试
q1eMK'1 Djc-f 66.communication 沟通
"9c=kqkX O<V 4j, 67.flow chart 流程图
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,S 8TAJ#Lm 68.reperformance of internal control 重新执行
ZQfPDH= JrY*K|YdW 69.audit evidence
审计证据
rq!*unJ B K=w'1U 70.substantive procedures 实质性程序
=$)M-;6 y2jw3R 71.assertions 认定
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72.esistence 存在
*5k40?w "|1iz2L 73.occurrence 发生
3Ji$igL m }HaJ 74.completeness 完整性
%>=6v}f,+ K.mxF,H 75.rights and obligations 权利和义务
Kw?3joy m#8[")a$" 76.valuation and allocation 计价和分摊
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kbI/ MomHSv Q\ 77.cutoff 截止
7`A]X,: ^s7!F.OC 78.accuracy 准确性
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Q*%}w_D6f <C(o0u&/ 80.inspection 检查
;XawEG7" U 4%ooJi|) 81.supervision of counting 监盘
#L+:MA7H ML\>TDt 82.observation 观察
T{3nIF 9!uiQ 83.confirmation 函证
[F-GaaM :[_msd 84.computation 计算
*QiQ,~Ep < z2wt 85.analytical procedures 分析程序
1s.2z[B~ If,p!L 86.vouch 核对
m!%aB{e ,n8\y9{G 87.trace 追查
A/'po_'uy kc^,V|Nbq6 88.audit sampling 审计抽样
eyyME c! gd*Gn" 89.error 误差
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rYr*D[m] GcdJf/k 92.sampling risk 抽样风险
\4>,L_O &2`p#riAS 93.non- sampling risk 非抽样风险
rtj`FH??11 ~x9]?T 94.sampling unit 抽样单位
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|R0f--; 96.tolerable error 可容忍误差
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:RLKVT 97.the risk of under reliance 信赖不足风险
l6/VJ~(}' -]Z7^ 98.the risk of over reliance 信赖过度风险
R~\R>\ "b} mVrFh 99.the risk of incorrect rejection 误拒风险
q!$s<n m\6/:~qWW 100. the risk of incorrect acceptance 误受风险
C^J<qq& Jka>Er 101.working trial balance 试算平衡表
&lQ%;)' 7IX8ck[D 102.index and cross-referencing 索引和交叉索引
s#9q3JV0 W[ l 103.cash receipt 现金收入
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+%JBr+1#\ tbFAVGcAM 105.bank statement 银行对账单
8xPt1Sotq[ !dLu($P 106.bank reconciliation 银行存款余额调节表
X1Yw=t~a \^!;r 9z=A 107.balance sheet date
资产负债表日
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( >JpBX+]5m 108.net realizable value 可变现净值
vO}r(kNJ Vrt$/ d 109.storeroom 仓库
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>"a` lsz3'!%Y) 110.sale invoice 销售发票
+fP.Ewi PkvW6,lS 111.price list 价目表
*~#I5s\s! J(7#yg%5 112.positive confirmation request 积极式询证函
`i.BB jx` a(gXvgrf[ 113.negative confirmation request 消极式询证函
Ykxk`SJ |[SHpcq> 114.purchase requisition 请购单
1m*)MZ) #T=iS(i 115.receiving report 验收报告
'+88UFSq5 BEDkyz;: 116.gross margin 毛利
scg&"s #l=yD]tPU 117.manufacturing overhead 制造费用
Ku(YTXtK `YNzcn0x 118.material requisition 领料单
D=e*rrL7a )bUnk+_ 119.inventory-taking 存货盘点
d_9 Cm@ YYWD\Y`8 120.bond certificate 债券
D2$9$xeR F%w!I 9 121.stock certificate 股票
:u>RyKu|&R i|eX X)$ 122.audit report 审计报告
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%U\,IO `g N!+=5! 124.addressee of the audit report 审计报告的收件人
aU!}j'5Q ~y<0Cc3Vs 125.unqualified opinion 无保留意见
tOIqX0dWd B2;P%B 126.qualified opinion 保留意见
_.5{vGyxr dyQ7@K.E 127.disclaimer of opinion 无法表示意见
gIB3DuUo %3z[;&*3O 128.adverse opinion 否定意见
Z@bgJL83 p{Lrv%-j 查看《
注会考试《审计》中的128个英文单词(一) 》
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