61.assessed level of material misstatement risk 重大错报风险的评估水平
aCG rS{ -n
_Y.~ 62.simall business 小规模企业
.vu7$~7 t+?Bb7p,H 63.accounting system
会计系统
N<)CG,/w[M $J7V]c*-b 64.test of control 控制测试
,!:c6F+ FOiwA.:0 65.walk-through test 穿行测试
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9Dx~!( 66.communication 沟通
Bz]tKJ =g#PP@X]D! 67.flow chart 流程图
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0z 68.reperformance of internal control 重新执行
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Lm9I 69.audit evidence
审计证据
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'(,X 70.substantive procedures 实质性程序
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$ XA |;gx;qp4cN 71.assertions 认定
HWjJ.;k}a %K Q1{" 72.esistence 存在
vpu#!(N _^<vp 73.occurrence 发生
SyL"Bmi F-;J N 74.completeness 完整性
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34 75.rights and obligations 权利和义务
*l_a=[<[ IL@yGuO, 76.valuation and allocation 计价和分摊
.eJKIck .}dLqw 77.cutoff 截止
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F2& 78.accuracy 准确性
~>:JwTy D2ggFxqe 79.classification 分类
Q7+WV`& (PpY*jKR 80.inspection 检查
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qCI&H7u@ 81.supervision of counting 监盘
#/qcp|m )q$[uS_1[ 82.observation 观察
fk}Raej g c^|8qvS$ 83.confirmation 函证
e@hPb$7 BValU 84.computation 计算
WAn@8!9 *"^X)Y{c+l 85.analytical procedures 分析程序
=-dnniKW4 f}c;s 86.vouch 核对
WyV4p UC&$8^ 87.trace 追查
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-?y (u?s@/e:`/ 88.audit sampling 审计抽样
KDN#CU I gJu/{:y^ 89.error 误差
s.z)l$ HG7Qdw2+O 90.expected error 预期误差
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91.population 总体
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j1 Dk\%,[4( 92.sampling risk 抽样风险
AG >D,6Y u8"s#%>Ny 93.non- sampling risk 非抽样风险
2?,lr2 Yyk~!G/@ 94.sampling unit 抽样单位
]Jz=.F sO i?_Q@uA~<: 95.statistical sampling 统计抽样
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{ T#&1q]P1F 96.tolerable error 可容忍误差
X}[1Y3~y -n:2US< 97.the risk of under reliance 信赖不足风险
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%sfwv 98.the risk of over reliance 信赖过度风险
B~o3Z .3EEi3z6z 99.the risk of incorrect rejection 误拒风险
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d^'_H>x !jP[= 101.working trial balance 试算平衡表
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ol4'B B)k/]vz)*D 102.index and cross-referencing 索引和交叉索引
Xp;'Wa"@ Mx}r! Q 103.cash receipt 现金收入
jzi%[c<G []OS p& 104.cash disbursement 现金支出
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105.bank statement 银行对账单
#W:.Fsq !@V]H 106.bank reconciliation 银行存款余额调节表
Fmn_fW6 ;zqxDl_ 107.balance sheet date
资产负债表日
%~eu&\os (ht"wY#T<( 108.net realizable value 可变现净值
kU:Q&[/jzH ^C,rN;mX' 109.storeroom 仓库
.WglLUJ:Z P w6l' 110.sale invoice 销售发票
Jn(|.eT| ; <- f 111.price list 价目表
@>`N%wH' CS%ut-K<5M 112.positive confirmation request 积极式询证函
j+.E#:tu" oKRI2ni$j9 113.negative confirmation request 消极式询证函
)m-(- I ILG&l<!E 114.purchase requisition 请购单
Sn97DCdk :4:U\k;QwA 115.receiving report 验收报告
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i RCkmxO;b& 116.gross margin 毛利
h6Vd<sV\tf i&HU7mP/ 117.manufacturing overhead 制造费用
:hHKm|1FE &~"N/o 118.material requisition 领料单
>U:-U"rA? %PVu>^ 119.inventory-taking 存货盘点
$hM9{ ?zo7.R-Vac 120.bond certificate 债券
|r*y63\T b#(QZ 121.stock certificate 股票
/0L]Pf; I/h( *~/ 122.audit report 审计报告
Lxa<zy~b V(G{_>> 123.entity 被审计单位
PtjAu ,[n=PJVw/ 124.addressee of the audit report 审计报告的收件人
ziAn9/sT %AMF6l[ 125.unqualified opinion 无保留意见
j"0TAYmXwu 787i4h:71 126.qualified opinion 保留意见
F0xm%? BQMo*I>I 127.disclaimer of opinion 无法表示意见
dDe$<g5L4 OoOwEV2p_ 128.adverse opinion 否定意见
(Q"s;g wh]v{Fi' 查看《
注会考试《审计》中的128个英文单词(一) 》
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