61.assessed level of material misstatement risk 重大错报风险的评估水平
/z*?:* ]%3o"| 62.simall business 小规模企业
iNgHx[*? jAmAT/ 1 63.accounting system
会计系统
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0m% 64.test of control 控制测试
yK<%AV@v pIk&NI 65.walk-through test 穿行测试
-#H>kbs T&I*8 R~ 66.communication 沟通
c.Pyt E@aR5S> 67.flow chart 流程图
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U) 68.reperformance of internal control 重新执行
H3}{]&a TGGeTtk= 69.audit evidence
审计证据
V4}9f5FR Iw8;",e2 70.substantive procedures 实质性程序
X~GnK>R |r!G(an1x4 71.assertions 认定
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Vzv/Lqm1 72.esistence 存在
W\o(f W Slcf= 73.occurrence 发生
R 28v5 Z}TuVE 74.completeness 完整性
{n=)<w .0S.7w3dZo 75.rights and obligations 权利和义务
0ejx;Mum a1]k(AuQrC 76.valuation and allocation 计价和分摊
0n|op:]BHM 8'_>A5L/C 77.cutoff 截止
d>eVR MRiQaUg2 78.accuracy 准确性
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3Ln~"HwP &F*s.gL 80.inspection 检查
kN>%y&cK $%"i|KTsv: 81.supervision of counting 监盘
`h/j3fmX? 0:R} 82.observation 观察
2f16 /0J@ UMuqdLaT9 83.confirmation 函证
ZFNM>C^ 6]rIYc[, 84.computation 计算
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N, +* jzSh|a9_ 85.analytical procedures 分析程序
Tk9u+;=6$ o-Pa3L= 86.vouch 核对
_9wX8fh3D pHEhB9_A! 87.trace 追查
<Vm+Lt9 V03U"eI=" 88.audit sampling 审计抽样
|\%[e@u A9ia[2[ 89.error 误差
%*lOzC ao#{N=mn 90.expected error 预期误差
X90VJb] mS5'q q;t 91.population 总体
*x2+sgSf_0 #"fBF/Q 92.sampling risk 抽样风险
fGHYs ?Ko)AP 93.non- sampling risk 非抽样风险
FA<|V!a *P_(hG&c 94.sampling unit 抽样单位
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uvQ 95.statistical sampling 统计抽样
"qjkwf)\ o8.KakrPP 96.tolerable error 可容忍误差
`@q[&^ )1wC].RFYm 97.the risk of under reliance 信赖不足风险
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9 9&fS<Hk 98.the risk of over reliance 信赖过度风险
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$qA 99.the risk of incorrect rejection 误拒风险
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HOJCgit 100. the risk of incorrect acceptance 误受风险
Mh"DPt9@J A94ZG: 101.working trial balance 试算平衡表
wl1i@&9 x.CUJ^_. 102.index and cross-referencing 索引和交叉索引
rXc-V},az8 AM cHR=/ 103.cash receipt 现金收入
A(G%9'T
7Vd"k;:X 104.cash disbursement 现金支出
r:lv[/D bD*V$w*P 105.bank statement 银行对账单
$#4Qv5} cih@:=Qy 106.bank reconciliation 银行存款余额调节表
sS(t
}$ EITA[Ba B` 107.balance sheet date
资产负债表日
GTL gj'B ivDmPHj{ 108.net realizable value 可变现净值
k=1([x (T:OZmEO. 109.storeroom 仓库
CZ"~N` ~XGBE 110.sale invoice 销售发票
=lY6v-MBw wZB:7E% 111.price list 价目表
3fPd|F.kF 5SPhdpIg@[ 112.positive confirmation request 积极式询证函
b5K6F:D22 Agt6G\n 113.negative confirmation request 消极式询证函
uyBmGS2 vFKX@wV S 114.purchase requisition 请购单
.XDY1~w0 3SI:su 115.receiving report 验收报告
6Y?%G>$6 qNb|6/DG 116.gross margin 毛利
!wP|t#Sc9 ,p2BB"^_i 117.manufacturing overhead 制造费用
;^+# ev~/Hf 118.material requisition 领料单
0qP&hybL[( ms9zp?M 119.inventory-taking 存货盘点
W *?mc2;/ 5@l[!Jl0k 120.bond certificate 债券
:'1UX <&B '](4g/% 121.stock certificate 股票
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s+#|j;V< 122.audit report 审计报告
pkTg.70wU h1O^~"x 123.entity 被审计单位
R-odc,P= bz5",8Mn 124.addressee of the audit report 审计报告的收件人
|]=. ^ ,K4*0!TXP 125.unqualified opinion 无保留意见
T.ZPpxY 5A| 4 126.qualified opinion 保留意见
xW|^2k 9{&APxm 127.disclaimer of opinion 无法表示意见
x1H?e8 P$l-p'U- 128.adverse opinion 否定意见
~9#x/EG/ _D{zB1d\0 查看《
注会考试《审计》中的128个英文单词(一) 》
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