61.assessed level of material misstatement risk 重大错报风险的评估水平
agqB#,i R9o3T)9V 62.simall business 小规模企业
F#KO!\iA+ D!kv+<+ 63.accounting system
会计系统
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O1pBr=+j+{ 64.test of control 控制测试
q1sK:)Hu+ )A9K9pZj 65.walk-through test 穿行测试
[?mDTD8zU woJO0hHR 66.communication 沟通
[vkz<sL" `#&pB0.y 67.flow chart 流程图
a;J{'PHu EOu\7;kE9 68.reperformance of internal control 重新执行
6RV]9 *R.Q!Lv+ 69.audit evidence
审计证据
/238pg~Cw5 ]w.:K*_= 70.substantive procedures 实质性程序
t>QAM6[ vr<6j/ty 71.assertions 认定
l/,O9ur- E(A7D XzbR 72.esistence 存在
[Q&{#%M `JyTS~v$ 73.occurrence 发生
TQDb\d8,f 5K13 74.completeness 完整性
jy`jxOoG~Z r-
0BLq]~{ 75.rights and obligations 权利和义务
il `O*6- OI"vC1.5 76.valuation and allocation 计价和分摊
_IJPZ'Hr 7Wb:^.d
g 77.cutoff 截止
xg~q'> :9N~wd 78.accuracy 准确性
fyIL/7hzf4 D4[1CQ@}4D 79.classification 分类
,@ A1eX} `T2RaWR4= 80.inspection 检查
8FyJo.vr( *[jG^w0z8~ 81.supervision of counting 监盘
;o]'7qGb ALS\}_8 82.observation 观察
ucQ2/B#'4l DytH} U"
83.confirmation 函证
+HNY!fv9 cUssF%ud] 84.computation 计算
}Z*@EWc> Uj&2'>MJ$ 85.analytical procedures 分析程序
4`5 jq) WbC|2! 86.vouch 核对
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ZKTOif} 87.trace 追查
VH7VJ [ $},Y)"mI 88.audit sampling 审计抽样
(yWU9q)5 kFmd):U!R 89.error 误差
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"j ez_qG=J . 90.expected error 预期误差
'F3Xb !K^.r_0H. 91.population 总体
z?`&HU Nf z/u;afB9q 92.sampling risk 抽样风险
cmF&1o3_ o5KpiibFM 93.non- sampling risk 非抽样风险
An cmSi rLO1Sv 94.sampling unit 抽样单位
xWlj.Tjt} :5hKE(3Q 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
:&ir5xHS GlYNC&,VL 97.the risk of under reliance 信赖不足风险
($EA/|z
fH?e9E4l 98.the risk of over reliance 信赖过度风险
v'uWmL7C : xI SS
99.the risk of incorrect rejection 误拒风险
NfizX!w& O@r%G0Jge 100. the risk of incorrect acceptance 误受风险
8px@sXI*` C o v,#j j 101.working trial balance 试算平衡表
x
o2PxUO SskvxH+7 102.index and cross-referencing 索引和交叉索引
d 2sY.L 7YT%.ID 103.cash receipt 现金收入
^6j: lL >+y[HTf- 104.cash disbursement 现金支出
N9hs<b+N_ RGFanP 105.bank statement 银行对账单
;0DTf 9/3gF)I} 106.bank reconciliation 银行存款余额调节表
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gl8bzA ^=:e9i3u 107.balance sheet date
资产负债表日
-d]-R?mQ tE3#Uq 108.net realizable value 可变现净值
P{j2'gg3
d-Vttxa6 109.storeroom 仓库
,:POo^!/fT +bpUb0.W 110.sale invoice 销售发票
3)\jUVuj tY~gn|M 111.price list 价目表
ggQ/_F8u =K'X:UM 112.positive confirmation request 积极式询证函
ZDEz&{3U;
h[~JCYA 113.negative confirmation request 消极式询证函
?'ID7mL "D#+:ix8G| 114.purchase requisition 请购单
ap
hfzo ;NNYJqWd^] 115.receiving report 验收报告
"ee:Z_Sz zOJ4I^^ 116.gross margin 毛利
r4&g~+ck lz2B,# 117.manufacturing overhead 制造费用
"(bnr0 ~ 8L]!OQ9= 118.material requisition 领料单
xgoG>~F 'J\nvNm 119.inventory-taking 存货盘点
{8+FxmH #1fT\aP
120.bond certificate 债券
N$>.V7H& n
N.6?a 121.stock certificate 股票
cmG*" tt5t(+5j 122.audit report 审计报告
E4;vC ?K{ '5xIisP 123.entity 被审计单位
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pG"pvfEl9f 124.addressee of the audit report 审计报告的收件人
ptJ58U$Bb
B(tLV9B3Q 125.unqualified opinion 无保留意见
[Q"*I2& 2ZTz{|y 126.qualified opinion 保留意见
ToMvP B); a#3+PB# 127.disclaimer of opinion 无法表示意见
6ub-NtVu 38ac~1HjE 128.adverse opinion 否定意见
qe.
Qjq -u)f@e 查看《
注会考试《审计》中的128个英文单词(一) 》
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