61.assessed level of material misstatement risk 重大错报风险的评估水平
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eP Gnc`CyN:H 62.simall business 小规模企业
^r}c&@ STKL 63.accounting system
会计系统
bcIae0LZ ts]e M1; 64.test of control 控制测试
lExQp2E KE?t?p 65.walk-through test 穿行测试
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<l] ?K1B^M=8 66.communication 沟通
2y[Q Vk5Z[w a 67.flow chart 流程图
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>!jMhJa {Jr1K, 68.reperformance of internal control 重新执行
n@p]v* 2& Q\W 69.audit evidence
审计证据
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*u 70.substantive procedures 实质性程序
RTtKf i} pEyZH!W 71.assertions 认定
?hoOSur+ [8V;Q 72.esistence 存在
\;;M")$ _H] \ 73.occurrence 发生
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'3/MFQ8 JsaXI:%1 74.completeness 完整性
q^X7x_ Y,]Lk<Hm3 75.rights and obligations 权利和义务
kc'$4 J4Tw 8$FH;= 76.valuation and allocation 计价和分摊
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?L" '|yx B') 77.cutoff 截止
Bfb~<rs[ vu0Ql1 78.accuracy 准确性
{i;,Io7W y<`5 79.classification 分类
manw;`Q uWS]l[Ga 80.inspection 检查
sG g458 ]4~Yi1] 81.supervision of counting 监盘
U1`5P!ov q~`hn(S 82.observation 观察
VFE@qX| .ARYCTyG 83.confirmation 函证
6@]o,O uYW4$6S3 84.computation 计算
G?4@[m jaS<*_~#R 85.analytical procedures 分析程序
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/qaaD 86.vouch 核对
kD#T_d If'q8G3]- 87.trace 追查
QE 4 XG#?fr}L 88.audit sampling 审计抽样
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2 H3wJ5-q( 89.error 误差
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?XKX&ws 90.expected error 预期误差
+!).' A}fm).Wp@ 91.population 总体
%:26v |# 0'_ 92.sampling risk 抽样风险
a)|y0w)vV 4*_jGw 93.non- sampling risk 非抽样风险
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i^s{ 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
i)l0[FNI} Y9BQLu4F 96.tolerable error 可容忍误差
EBh dP [;m@A\F 97.the risk of under reliance 信赖不足风险
:'h$]p% he|Q(? 98.the risk of over reliance 信赖过度风险
%/dOV[/ 3f=ZNJ> 99.the risk of incorrect rejection 误拒风险
av'DyNW\ `2>p#` 100. the risk of incorrect acceptance 误受风险
]m_x;5s $ mG)5xD 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
8Z!%rS RvG=GJJ9 103.cash receipt 现金收入
Q{~g<G MkW=sD_ 104.cash disbursement 现金支出
e&sH<hWR c0wLc,)G 105.bank statement 银行对账单
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[- 106.bank reconciliation 银行存款余额调节表
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V cGm3LS6]* 107.balance sheet date
资产负债表日
@ ]u@e4T 9!Av sC9 108.net realizable value 可变现净值
y)zZ:lyIq k A=5Kc 109.storeroom 仓库
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Dq; 2G.y.#W 110.sale invoice 销售发票
3$hIc) AL":j6!OQ 111.price list 价目表
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ge`GQ> 112.positive confirmation request 积极式询证函
)4rt-_t< a&{Y~Og?% 113.negative confirmation request 消极式询证函
f2 ~Aug pW+uVv, 114.purchase requisition 请购单
"{8j!+]4i {.Qv1oOa 115.receiving report 验收报告
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C 116.gross margin 毛利
!4Aj#`) pPa]@ z~O 117.manufacturing overhead 制造费用
YPx+9^) he(K 118.material requisition 领料单
*zUK3&n~I +yI$4MY 119.inventory-taking 存货盘点
UvGxA[~2+ 3qTr|8`s 120.bond certificate 债券
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1j<uFhi> 121.stock certificate 股票
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' 122.audit report 审计报告
7c"Csq/]I o2dO\$' 123.entity 被审计单位
dC,C[7\ NCh-BinK@ 124.addressee of the audit report 审计报告的收件人
(Y'cxwj% (Yz[SK=U} 125.unqualified opinion 无保留意见
'IY?=#xr'` rf H1Zl 126.qualified opinion 保留意见
?j8!3NCl} %}(`? 127.disclaimer of opinion 无法表示意见
M(L6PyEa!Y 2.WI".&y= 128.adverse opinion 否定意见
56JQ h S3M!"l 查看《
注会考试《审计》中的128个英文单词(一) 》
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