61.assessed level of material misstatement risk 重大错报风险的评估水平
lwH&4K nf< <]iHf 62.simall business 小规模企业
(PYUfiOf S(A0), 63.accounting system
会计系统
zIbl[[M& !DnG)4# 64.test of control 控制测试
H+zn:j@~L *jWU8.W 65.walk-through test 穿行测试
;>=hQC{f> l,/q#)5[ 66.communication 沟通
^v3+w"2 )!dELS\ix 67.flow chart 流程图
$52Te3n Zn3iLAPBX 68.reperformance of internal control 重新执行
@];#4O [Hdk=p 69.audit evidence
审计证据
xsRMF&8L yZ:|wxVY 70.substantive procedures 实质性程序
~QdwoeaD 4x'^?0H@ 71.assertions 认定
"sFdrXJ _}]o~ 72.esistence 存在
rOY^w9! Tu_dkif' 73.occurrence 发生
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GMHo{] 74.completeness 完整性
./<3jf : HkvCQ H 75.rights and obligations 权利和义务
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a NQfIY`lt' 76.valuation and allocation 计价和分摊
HXU"]s2Z cXJgdBwo 77.cutoff 截止
hZlajky `Uk,5F5 78.accuracy 准确性
!W$3p'8Tu ?p5RSt 79.classification 分类
w& RpQcV S=aXmz< 80.inspection 检查
j~DoMP5Ls C>68$wd> 81.supervision of counting 监盘
H@IX$+;z nE-=7S L 82.observation 观察
aic6,>\!' jZv8X5i 83.confirmation 函证
8Z3+S)6 cDs#5, 84.computation 计算
>\DXA)nc RAE|eTnna 85.analytical procedures 分析程序
6lT'%ho}B 2L<TqC{,- 86.vouch 核对
BpP\C!:^ e^'?:j 87.trace 追查
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88.audit sampling 审计抽样
!W$Br\< 66L*6O4 89.error 误差
nBiSc* ObM5v rEk| 90.expected error 预期误差
?7&VT1 xC;$/u%' 91.population 总体
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92.sampling risk 抽样风险
==FzkRA) BC$In! 93.non- sampling risk 非抽样风险
]}v`#-Px( %oor7 -l 94.sampling unit 抽样单位
B8s|VI 3al5Vu2: 95.statistical sampling 统计抽样
CKBi-q FH c7rYG] 96.tolerable error 可容忍误差
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r kD4}jV 97.the risk of under reliance 信赖不足风险
t*}<v@, #kb(2Td 98.the risk of over reliance 信赖过度风险
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|L_ JR<R8+@g_ 100. the risk of incorrect acceptance 误受风险
kT$4X0} =kc{ Q@Dk 101.working trial balance 试算平衡表
Z#J{tXZc .`h+fqa 102.index and cross-referencing 索引和交叉索引
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B: _SFD}w3b$ 103.cash receipt 现金收入
t!i F(R\ d?{2A84S 104.cash disbursement 现金支出
&0C!P=-p 3o^V$N. 105.bank statement 银行对账单
rRt<kTk!U W@S9}+wl* 106.bank reconciliation 银行存款余额调节表
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107.balance sheet date
资产负债表日
x4( fW\ pF !vW 108.net realizable value 可变现净值
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/6.b>|zF 109.storeroom 仓库
-"nYCF 2mT+@G 110.sale invoice 销售发票
PQ(%5c1e =lmh^**4 111.price list 价目表
dk]ro~ [ }N|/b"j9 112.positive confirmation request 积极式询证函
(Z5#;rgem jXDo!a|4y 113.negative confirmation request 消极式询证函
c]&VUWQ a$|u!_)!h 114.purchase requisition 请购单
d!X?R} }wb;ulN) 115.receiving report 验收报告
j,-7J*A~ YOoP]0'L 116.gross margin 毛利
#3$|PM7,_ 1&As:kv5I 117.manufacturing overhead 制造费用
$G}Q}f S\rfR N 118.material requisition 领料单
f:0n-me [aC9vEso! 119.inventory-taking 存货盘点
;(,Fe/wvC m{yON&y 120.bond certificate 债券
Yt'o#"R) LYFvzw>M 121.stock certificate 股票
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=+L>^w#6= 122.audit report 审计报告
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}.vy|^X ]rm=F]W/n 124.addressee of the audit report 审计报告的收件人
TDGzXJf[ ]]ZBG<# 125.unqualified opinion 无保留意见
F{+`F<r ~e8n yB 126.qualified opinion 保留意见
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1GP3 w6Q]?p+ 127.disclaimer of opinion 无法表示意见
a+i+#*8wm h:NXO' 128.adverse opinion 否定意见
(Vv]:Y] [)pT{QA 查看《
注会考试《审计》中的128个英文单词(一) 》
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