61.assessed level of material misstatement risk 重大错报风险的评估水平
}Y(yDg;" }}v04~ 62.simall business 小规模企业
24 S,w>j b'Gn)1NE 63.accounting system
会计系统
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[0s 64.test of control 控制测试
#2c-@), rm*Jo|eH` 65.walk-through test 穿行测试
K#g)t/SZ NfcQB;0 66.communication 沟通
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b4 I(E1ym 67.flow chart 流程图
Ue|]M36 7\aLK# 68.reperformance of internal control 重新执行
v7VJVLH,I7 T`46\KkN 69.audit evidence
审计证据
vkan+~H 7SE=otZ> 70.substantive procedures 实质性程序
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-8y i*j[j~2>C; 71.assertions 认定
<{.o+~k LV{a^!f`y 72.esistence 存在
XA{tVh |MvCEp 73.occurrence 发生
DJlY~}v#_ _Tyj4t0ElV 74.completeness 完整性
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SF ni gp83: 75.rights and obligations 权利和义务
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.J 76.valuation and allocation 计价和分摊
+`Bm 8}m]XO 77.cutoff 截止
.H+`]qLkL =rS z>l 78.accuracy 准确性
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w^jIg$ 79.classification 分类
MId\dFu z%t>z9hU 80.inspection 检查
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CPt! 81.supervision of counting 监盘
|{HtY e-f_#!bW 82.observation 观察
M")v ph^ BuI&kU,WY 83.confirmation 函证
,dKcxp~[ !G3O!] 84.computation 计算
0o[p<<c* Y+ P\5G 85.analytical procedures 分析程序
[Fe`}F}Co8 %"@KuqV 86.vouch 核对
3/o-\wWO S'vi +_ 87.trace 追查
nm66U4.@ [|V<e+>T/ 88.audit sampling 审计抽样
iNf+ -C3 3+"z 89.error 误差
hRSRz5 J} YSk,kU 90.expected error 预期误差
d}%GHvOi yWu80C8q 91.population 总体
GEy^*, d F?e_$\M 92.sampling risk 抽样风险
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<8L,u(U 9)s=%dL 93.non- sampling risk 非抽样风险
xlkEW&N& $+zev$f 94.sampling unit 抽样单位
[2.uwn]i |"DQ^)3Pi 95.statistical sampling 统计抽样
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w<N[K> 96.tolerable error 可容忍误差
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azz6_qk8 97.the risk of under reliance 信赖不足风险
e m<(wJ-Y HS]|s': 98.the risk of over reliance 信赖过度风险
Q&^ti)vB PoY+Y3 99.the risk of incorrect rejection 误拒风险
8$-(% q(i| 100. the risk of incorrect acceptance 误受风险
V[Fzh\2n Z.<OtsQN 101.working trial balance 试算平衡表
%O>ehIerD h djv/ 102.index and cross-referencing 索引和交叉索引
=yOIP@ Hn0,LH$/ 103.cash receipt 现金收入
E"&fT!yi GUE3| 104.cash disbursement 现金支出
QM`A74j0]\ "zL<:TQ" 105.bank statement 银行对账单
{e0cc1Up} K+TRt"W8&s 106.bank reconciliation 银行存款余额调节表
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k{9P 3D[IZ^%VtM 107.balance sheet date
资产负债表日
0RN]_z$;H `$SX%AZA 108.net realizable value 可变现净值
wqJ^tA! PYPs64kNC] 109.storeroom 仓库
w0x,~ ?@6N EfQf 110.sale invoice 销售发票
J7/"8S_#N ".onev^( 111.price list 价目表
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7"wr8 112.positive confirmation request 积极式询证函
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7Wp; lNowH0K!D 113.negative confirmation request 消极式询证函
fB|rW~!v IQf:aX 114.purchase requisition 请购单
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115.receiving report 验收报告
1|l'oTAA $(K[W} 116.gross margin 毛利
,IF3VE&r 8-3]Bm! 117.manufacturing overhead 制造费用
d4t%/ Uh f1y3l1/ 118.material requisition 领料单
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B! <xOXuve 119.inventory-taking 存货盘点
[U.3rcT"N I9rWut@+ 120.bond certificate 债券
4\a K C%5 3#`_t :"A 121.stock certificate 股票
cm@q{(r n=WwB(}q 122.audit report 审计报告
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qK]Dj 123.entity 被审计单位
~CCRs7V/L @{3$H^ 124.addressee of the audit report 审计报告的收件人
b(+M/O>I S\b[Bq 125.unqualified opinion 无保留意见
n*{aN}auJ 5RXZ$/ 126.qualified opinion 保留意见
|N/Grk4 cw|3W] 127.disclaimer of opinion 无法表示意见
xCGa3 X d,AEV_ 128.adverse opinion 否定意见
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[W 查看《
注会考试《审计》中的128个英文单词(一) 》
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