61.assessed level of material misstatement risk 重大错报风险的评估水平
ra*(.<& :UdH}u!Ek 62.simall business 小规模企业
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63.accounting system
会计系统
GVlTW?5 `lA[-x~ 64.test of control 控制测试
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ZyQ+}rO EM&;SQ;C9 66.communication 沟通
x%\m/_5w% yC<[LH 67.flow chart 流程图
:Z'q1kW@" >UUT9:,plA 68.reperformance of internal control 重新执行
~GZpAPg* loPBHoE3@H 69.audit evidence
审计证据
3"XS#~l% gcNpA?mC|u 70.substantive procedures 实质性程序
HD&Ag 21\t2<" 71.assertions 认定
540,A,>:tb d/4k F 72.esistence 存在
oykqCN n:P5m9T 73.occurrence 发生
|zaYIVE[ Jm(sx'qPx 74.completeness 完整性
)Ap0" ?q nB+ e2e& 75.rights and obligations 权利和义务
'K0=FPB/@ c6 tB9b 76.valuation and allocation 计价和分摊
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-}Y|]b 77.cutoff 截止
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aC#8%Spj 78.accuracy 准确性
!gfz4f& Q|`sYm'. 79.classification 分类
$sX X6K), WKwU:im 80.inspection 检查
&InMI#0mV yj+HU5L4 81.supervision of counting 监盘
NgXV|) L #g6*s+Gm 82.observation 观察
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j( s |GQFNrNx 83.confirmation 函证
iKu~o.yy xep!.k x 84.computation 计算
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VhUS t LzX L* 85.analytical procedures 分析程序
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86.vouch 核对
%+y92'GqG/ 8eVQnp* 87.trace 追查
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qU) pBA 88.audit sampling 审计抽样
QE8aYPSFf MiX*PqNTM 89.error 误差
ys3&$G 9W[ ~c"Ku 90.expected error 预期误差
N){/#3 sP+ZE>7 91.population 总体
J:q:g*Wi ?z2k74&M^ 92.sampling risk 抽样风险
'#fwNbD =n}+p>\s 93.non- sampling risk 非抽样风险
ny. YkN2 -X6[qLq 94.sampling unit 抽样单位
r^$4]@Wn Ao:<aX,= 95.statistical sampling 统计抽样
^?5[M^ 9mT;>mE 96.tolerable error 可容忍误差
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NT ;6?VkF 97.the risk of under reliance 信赖不足风险
.>{.!a U6pG 98.the risk of over reliance 信赖过度风险
{I2qnTN_a B-<H8[GkG1 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
7:h8b/9 !P6\-. 101.working trial balance 试算平衡表
^,$>z*WQ. 2bB&/Uumsd 102.index and cross-referencing 索引和交叉索引
tw`{\kWG 1P'R-I 103.cash receipt 现金收入
~?m vV`30& <L72nwcK 104.cash disbursement 现金支出
h zh%ML3L ^_cR 105.bank statement 银行对账单
Xiyh3/%yy ?G#T6$E8 106.bank reconciliation 银行存款余额调节表
>4zH\T! B@Ae2_; 107.balance sheet date
资产负债表日
22|a~"Z vPV=K+1 108.net realizable value 可变现净值
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M]+FTz c&Mci"nj0 110.sale invoice 销售发票
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Dt9[uyP& ZkyH<Aa 112.positive confirmation request 积极式询证函
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{ws:g![ 113.negative confirmation request 消极式询证函
QzwA*\G bGl5=` 114.purchase requisition 请购单
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B~Lt9 115.receiving report 验收报告
FE)L? +=5Dt7/| 116.gross margin 毛利
!;YmLJk;hN vsjl8L 117.manufacturing overhead 制造费用
Btmv{'T_y@ a-t}L{~ 118.material requisition 领料单
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wFH#_ 119.inventory-taking 存货盘点
*E Z'S+wR |kHPk)}I] 120.bond certificate 债券
;+dB-g[ f$lf(brQ: 121.stock certificate 股票
*g}(qjl< 2qb,bp1$ 122.audit report 审计报告
>k6RmN 24TQl<H{ 123.entity 被审计单位
m17H#!` Z2yZz:.' 124.addressee of the audit report 审计报告的收件人
H+]>*^'8 'NM$<<0 125.unqualified opinion 无保留意见
d$uh.?F5 YGBVGpE9 126.qualified opinion 保留意见
nyZUf{: >f [Lb|t 127.disclaimer of opinion 无法表示意见
?mK`Wleh? S$!)Uc\)A 128.adverse opinion 否定意见
a'LM6A8~x ,FvBZ.4c3= 查看《
注会考试《审计》中的128个英文单词(一) 》
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