61.assessed level of material misstatement risk 重大错报风险的评估水平
gG^A6Ol%D 4V2}'/|[ 62.simall business 小规模企业
!&8nwOG m{dXN= 63.accounting system
会计系统
Ib8*rL0p<L A>C&`A=- 64.test of control 控制测试
]6:|-x:m n\X'2 65.walk-through test 穿行测试
Rw
j4 1R}rL#h;= 66.communication 沟通
.mr&zq nTG @=C# 67.flow chart 流程图
o8PK,!Pl DQ
#rZi3I 68.reperformance of internal control 重新执行
u
ZzO$e QQ*`
tmy 69.audit evidence
审计证据
r)4GH%+?fv -^R6U~ 70.substantive procedures 实质性程序
8Uv2
p{ <# iZ^tLnc 71.assertions 认定
D'Fj"&LK pZVT:qFF 72.esistence 存在
5mtsN# 7?1[sP
M 73.occurrence 发生
pm)kocG "UNWbsn6Qr 74.completeness 完整性
nBN+.RB:( }fS`jq; 75.rights and obligations 权利和义务
E}YJGFB7" j=q*b Qr 76.valuation and allocation 计价和分摊
xJ&E2Bf ?j'Nx_RoX 77.cutoff 截止
\sSt _|+ %oee x1`= 78.accuracy 准确性
%>)HAx ` }|KNw*h$ 79.classification 分类
q
=, $u ae8h 80.inspection 检查
ryC7O'j_P =yR$^VSY 81.supervision of counting 监盘
NZ|(#` X tPQjjoh 82.observation 观察
Ro2Ab^rQ| \#yKCA'; 83.confirmation 函证
|H . 6d# 7 84.computation 计算
=%i~HDiy 6_&uYA<8pE 85.analytical procedures 分析程序
>.xgo6 jmE\+yz 86.vouch 核对
t.s;dlx[@ qV7F=1k] 87.trace 追查
],W/IDv
0gIJ&h6*f 88.audit sampling 审计抽样
Qm(KvL5 ><HHO
(74X 89.error 误差
Ic<J]+Xq ~zd+M/8 90.expected error 预期误差
q{c/TRp7 )<~v~|re 91.population 总体
@
L-] %C
ii)DOq#2 92.sampling risk 抽样风险
3g{T+c*
EqYBT 93.non- sampling risk 非抽样风险
FD1Z}v!5IJ M^6!{c=MIi 94.sampling unit 抽样单位
]di^H>,xU xY=%+o.?* 95.statistical sampling 统计抽样
o8ERU($/ =[
+)T[ 96.tolerable error 可容忍误差
(fTi1
I! W3gBLotdg 97.the risk of under reliance 信赖不足风险
/[FES78p 4b@Awtk 98.the risk of over reliance 信赖过度风险
,,Ia 4c
S 9;:) 99.the risk of incorrect rejection 误拒风险
te*|>NRS B/^1uPTZ71 100. the risk of incorrect acceptance 误受风险
"J=A(w5 h!!7LPxt 101.working trial balance 试算平衡表
8o7%qWX 8Buus 102.index and cross-referencing 索引和交叉索引
qt.Y6s:r_ tsWzM9Yf 103.cash receipt 现金收入
QcN$TxU > xULcS :Q 104.cash disbursement 现金支出
g.:b\JE `
9x]yu6 105.bank statement 银行对账单
qJZ:\u8oO C%ZSsp
u 106.bank reconciliation 银行存款余额调节表
FG{45/0We U8]BhJr$Q 107.balance sheet date
资产负债表日
'7ps_pz rP<S
=eb 108.net realizable value 可变现净值
#^zUaPV 7r :&-j{8p- 109.storeroom 仓库
|K11Woii [CAV"u)0 110.sale invoice 销售发票
xU(yc}vw, <],~V\m 111.price list 价目表
&`}8Jz=S \1H~u,a 112.positive confirmation request 积极式询证函
E
!6 Nf[ K."h}f95 113.negative confirmation request 消极式询证函
PpWn+''M G@+AB*Eu 114.purchase requisition 请购单
t)n
}S;iD 7zWr5U. 115.receiving report 验收报告
c%O8h =.9uuF: 116.gross margin 毛利
kfQi}D'a o8h1 117.manufacturing overhead 制造费用
tEC`->| %7n(>em 118.material requisition 领料单
ZL^
svGy lE 09 Y 119.inventory-taking 存货盘点
C0#"U f Ip&Q'"HYj 120.bond certificate 债券
i3usZ{_r A{(<#yRfg 121.stock certificate 股票
meM61ue_2 v9S1<|jN 122.audit report 审计报告
dZ
i?Z #CcWsI>+w> 123.entity 被审计单位
W4V
!7_ xZ.c@u6: 124.addressee of the audit report 审计报告的收件人
QmR
E<i !^*-]p/z 125.unqualified opinion 无保留意见
*(*3/P4D r_?i l]l 126.qualified opinion 保留意见
hnp-x3 B 4m
y 127.disclaimer of opinion 无法表示意见
u''~nSR3& N8K @ch3=P 128.adverse opinion 否定意见
Kulh:d:w *j/[5J0'M 查看《
注会考试《审计》中的128个英文单词(一) 》
gsD0N^