61.assessed level of material misstatement risk 重大错报风险的评估水平
I+~bCcgPi !o<ICHHH 62.simall business 小规模企业
a[ i>;0 !;+U_j'Pg 63.accounting system
会计系统
}9=2g`2Q _uJVuCc 64.test of control 控制测试
!&JiNn(' R+F,H` 65.walk-through test 穿行测试
h~fWE xKb"p4k9d 66.communication 沟通
ngLJ@TP- ;Z4o{(/zU 67.flow chart 流程图
QP V@'.2m `oVB!eapl 68.reperformance of internal control 重新执行
] 9@X?q J&_3VKrN 69.audit evidence
审计证据
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N`6xkY 70.substantive procedures 实质性程序
Efvq?cG& 6WO7+M;z 71.assertions 认定
ArL-rJ{} x5PPu/ 72.esistence 存在
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t$AavU. 73.occurrence 发生
`I{ tZ$iD Ge0Lb+<G 74.completeness 完整性
z{' 6f@] &M=3{[ 75.rights and obligations 权利和义务
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02w@we5 lvx]jd\ 76.valuation and allocation 计价和分摊
AI~9m-,mE on_H6Y@B52 77.cutoff 截止
T*R{L }\VX^{ K j 78.accuracy 准确性
?DRR+n _ mZE8.` 79.classification 分类
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b_Kmb- 80.inspection 检查
H@4/#V|Uy ]'e AO 81.supervision of counting 监盘
b@!:=_Mr ?^F5(B[+Y 82.observation 观察
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|e+aZ%g 83.confirmation 函证
kJ__:rS(T_ N2% :h;tf 84.computation 计算
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d {?y<%@ 85.analytical procedures 分析程序
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!yxC vU{jda$$# 86.vouch 核对
A'`P2Am q#|r 87.trace 追查
ivD^HhG "5h_8k~sQ 88.audit sampling 审计抽样
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'/ ^F&A6{9f/h 89.error 误差
pW7kj&a_. mQL8QW[c 90.expected error 预期误差
Z>&K&ttJ ^H-QYuz:T0 91.population 总体
@f%wd2 7g8B'ex J 92.sampling risk 抽样风险
.c03}RTC^ ^7<[}u;qF 93.non- sampling risk 非抽样风险
!YIb d _uFY: 94.sampling unit 抽样单位
7G2vYKC' "d2LyQy 95.statistical sampling 统计抽样
c<>y!^g h)P]gT0f/ 96.tolerable error 可容忍误差
'cYQ?; #]igB9Cf)w 97.the risk of under reliance 信赖不足风险
P.!;Uf}32 E::<;9 98.the risk of over reliance 信赖过度风险
8| Sba<d Z+Xc1W^ 99.the risk of incorrect rejection 误拒风险
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aLHC~ 100. the risk of incorrect acceptance 误受风险
;}f6Y['z "`[ $&:~ 101.working trial balance 试算平衡表
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6Z$b?A3zM 102.index and cross-referencing 索引和交叉索引
uFWvtL?;_ C_C$5[~-: 103.cash receipt 现金收入
F-$Kv-f _m" ^lo 104.cash disbursement 现金支出
;*_I,|A:Xr ~yd%~| 105.bank statement 银行对账单
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I H8(C>w-' 106.bank reconciliation 银行存款余额调节表
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资产负债表日
w9'H.Lq %6"o8 108.net realizable value 可变现净值
xTGP T4l-sJ'| 109.storeroom 仓库
Qf"6PJ ]S*E 110.sale invoice 销售发票
|b,zw^!e[' 7G?Ia%u 111.price list 价目表
X4XFu zo/0b/lQ 112.positive confirmation request 积极式询证函
gW/QFZjY 38<~R 113.negative confirmation request 消极式询证函
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vP -aC!0O y` 114.purchase requisition 请购单
kqQphKkL fp,1qzU[k 115.receiving report 验收报告
r*c82}tc \YjB+[. 116.gross margin 毛利
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@`&? {6-;P#Q0_ 117.manufacturing overhead 制造费用
fMgcK$ W<Bxm| 118.material requisition 领料单
Hf!9`R[ yY-FL`- 119.inventory-taking 存货盘点
jq7vOr-_g O_qu;Dx! 120.bond certificate 债券
,<`|-oa bCH*8,Bmh 121.stock certificate 股票
cr2{sGn| "cIGNTLFA 122.audit report 审计报告
tU8g(ep,o l2z`<2mp 123.entity 被审计单位
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CHxjsKR 124.addressee of the audit report 审计报告的收件人
"US"`a2 ~ra#UG\Y8 125.unqualified opinion 无保留意见
Wm];p qN B:.;,@r] 126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见
olUqBQ&ol dqIZ#;:g 128.adverse opinion 否定意见
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5 查看《
注会考试《审计》中的128个英文单词(一) 》
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