61.assessed level of material misstatement risk 重大错报风险的评估水平
G[U'-a}I hGc') 62.simall business 小规模企业
/W !A^ Y)%CxaO` 63.accounting system
会计系统
&^-quzlZ RU`m|< 64.test of control 控制测试
"D V.%7*^ enu",wC3 65.walk-through test 穿行测试
YE#OAfj~ }^J&D=J5V 66.communication 沟通
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xU ;D5B$ @W> 67.flow chart 流程图
<fY<.X E%L]ifA9! 68.reperformance of internal control 重新执行
*.ffyBI*~ Dim,HPx]d 69.audit evidence
审计证据
Q^qG= WZ"g:Khw 70.substantive procedures 实质性程序
5S:&^ A< )9@I7QG? 71.assertions 认定
5p&&EA/ w}Q|*!?_ 72.esistence 存在
-B\`O*Q Jt4T)c9 73.occurrence 发生
5" U8| _"`wUMee 74.completeness 完整性
A/NwM1z[o) +M9=KVr 75.rights and obligations 权利和义务
+nKxSjqI b2;Weu3WN 76.valuation and allocation 计价和分摊
^=)? a;V htg+V-, 77.cutoff 截止
rnxO2 "HR
&Rf k 78.accuracy 准确性
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]2Aqqy 79.classification 分类
O2{_:B>K[ `nMHuv 80.inspection 检查
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w' o?P(Fuf 81.supervision of counting 监盘
h+$1+Es 3"'|Ql.H 82.observation 观察
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P7 (,\`?g 83.confirmation 函证
Nzc1)t= cXcn}gKV 84.computation 计算
d87pQ3e:& <wTkPErUG 85.analytical procedures 分析程序
kl[bDb1p ?Gr<9e2Eo 86.vouch 核对
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TJf 87.trace 追查
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{ lfR"22t 88.audit sampling 审计抽样
6X5m1+ Oi^ Ks09F} 89.error 误差
K)GC&%_$O VIbm%b$~ 90.expected error 预期误差
;D]TPBE :i*JlKHJd 91.population 总体
NVFAmX.Z: J.":oD 92.sampling risk 抽样风险
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URR|Q!D BU:s&+LYUv 94.sampling unit 抽样单位
A"eT@ @N.W#<IG 95.statistical sampling 统计抽样
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` 9Eh; 96.tolerable error 可容忍误差
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?& ]@ETQ8QN 97.the risk of under reliance 信赖不足风险
)+w0NhJw /H^bDUC :r 98.the risk of over reliance 信赖过度风险
!0`ZK-nA6 O\OG~`HBN 99.the risk of incorrect rejection 误拒风险
0y'34} {b/60xl? 100. the risk of incorrect acceptance 误受风险
L0|Vc9 wb 4 4 101.working trial balance 试算平衡表
. 36'=K IG +nrTY0 102.index and cross-referencing 索引和交叉索引
KUH&_
yCRB UDyvTfh1X 103.cash receipt 现金收入
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"FoZM= 104.cash disbursement 现金支出
BY,%+>bc) @b!fs 105.bank statement 银行对账单
RWA|%/L X+
iA"B 106.bank reconciliation 银行存款余额调节表
9'//_ A, @zfeCxVOA 107.balance sheet date
资产负债表日
Mw'd<{ Xg!Mc<wA[ 108.net realizable value 可变现净值
drtQEc>qT QS=n
50T, 109.storeroom 仓库
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V^L;Nw5h 110.sale invoice 销售发票
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JEv 111.price list 价目表
>R !^aJ %I Y-0\ 112.positive confirmation request 积极式询证函
o}WbW }& 8agd{bxU 113.negative confirmation request 消极式询证函
HEe0dqG |BYD] vK 114.purchase requisition 请购单
Y]8l]l 1 NqqLRgMOR' 115.receiving report 验收报告
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c RSmxwx^ 116.gross margin 毛利
-ZihEyG?V (:T~*7/" 117.manufacturing overhead 制造费用
=t)eT0 r="X\ [on 118.material requisition 领料单
103^\Av8 &2?kD{ 119.inventory-taking 存货盘点
bk4%lYJ" _\o +9X! 120.bond certificate 债券
L**!$k"{5 -QS_bQG% 121.stock certificate 股票
6oUT+^z# G2L7_?/m 122.audit report 审计报告
hDp'=}85@ $ HUCp9 123.entity 被审计单位
;ejC:3yO k,v.U8 124.addressee of the audit report 审计报告的收件人
yDd&*;9%Qg O~aS&g/sf 125.unqualified opinion 无保留意见
=~aJ]T}( IHagRldG 126.qualified opinion 保留意见
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ku t]vX9vv+D 127.disclaimer of opinion 无法表示意见
k7W8$8v @RaMO# 128.adverse opinion 否定意见
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&> 查看《
注会考试《审计》中的128个英文单词(一) 》
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