61.assessed level of material misstatement risk 重大错报风险的评估水平
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\pjYC 62.simall business 小规模企业
~q 0)+' mx y> 63.accounting system
会计系统
iP6$;Y{ZA u_[s+J/ 64.test of control 控制测试
Z_.Eale^ s_}T-%\ 65.walk-through test 穿行测试
|W];8 nlQ<Aa-% 66.communication 沟通
+1zCb=;!{ %6}S1fuA 67.flow chart 流程图
{7LO|E}7 nw){}g 68.reperformance of internal control 重新执行
!/^i\)j>]( RcIGIt 69.audit evidence
审计证据
BFmd`#{l uO%G,b 70.substantive procedures 实质性程序
9=p^E# d %]S~PKx 71.assertions 认定
H|T!}M> uDJi2,|n 72.esistence 存在
fOs"\Y4 8.3888 73.occurrence 发生
|r[yMI|VR :biM}L 74.completeness 完整性
0*o)k6?q3 x2(!r3a 75.rights and obligations 权利和义务
sS/#)/B [HGGXgN 76.valuation and allocation 计价和分摊
5RCZv\Wd& FTZ][ 77.cutoff 截止
:oh(M|;/2 mZDL=p 78.accuracy 准确性
">PpC]Y1 Nn5z 79.classification 分类
/^v?Q9=Y !{tkv4 80.inspection 检查
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khH 81.supervision of counting 监盘
O *^= x;ym_UZ6e 82.observation 观察
~?TGSD@( d5mhk[p7\J 83.confirmation 函证
9t:P1 ZWH?=Bk: 84.computation 计算
ICwhqH& `oQ)qa_ 85.analytical procedures 分析程序
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sMkW| W!|A3V35\: 86.vouch 核对
ihivJZ 9|#YKO\\i 87.trace 追查
4X,fb` ckFnQhW 88.audit sampling 审计抽样
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d1$3~Xl] 89.error 误差
72@lDY4cE e]R`B}vO 90.expected error 预期误差
!pY=\vK; ma@3BiM 91.population 总体
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]W"sT[ <\uz",e} 92.sampling risk 抽样风险
gn"Y?IZ? oo sbf#V 93.non- sampling risk 非抽样风险
>Hb>wlYR ~^jdiy5 94.sampling unit 抽样单位
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+{Spm +mP&B<=H) 95.statistical sampling 统计抽样
AY{#!RtV r_/=iYYJ 96.tolerable error 可容忍误差
$OOZ-+8 8l,`~jvU!* 97.the risk of under reliance 信赖不足风险
(`h$+p^-y P{2V@ <} 98.the risk of over reliance 信赖过度风险
F)P"UQ!\ 0IU>KGJ-0s 99.the risk of incorrect rejection 误拒风险
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M ,qX 100. the risk of incorrect acceptance 误受风险
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bH+x `]{A $B6CLWB 102.index and cross-referencing 索引和交叉索引
<s/n8#i=H n^<3E; a 103.cash receipt 现金收入
x;A"S jSa9UD 104.cash disbursement 现金支出
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{?f<G0F 105.bank statement 银行对账单
g%()8QxE1 q;co53.+P) 106.bank reconciliation 银行存款余额调节表
.Cv0Ze ;M,u,KH)/ 107.balance sheet date
资产负债表日
!9GJ9ZEXM 27mGX\T 108.net realizable value 可变现净值
[^wEKRt& u{Jv6K, 109.storeroom 仓库
,nn5LQ|l.j "-aak )7w 110.sale invoice 销售发票
*Z0 Y:" 1,cd[^`. 111.price list 价目表
%ux%=@% Wn;B ~ 112.positive confirmation request 积极式询证函
c2M-/ x-: biwV7< 113.negative confirmation request 消极式询证函
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]o 114.purchase requisition 请购单
z@!z Q Vp `J*~B 115.receiving report 验收报告
HQi57QB Q`$Q(/ 116.gross margin 毛利
aoNTRJc$ T3po.Km\{ 117.manufacturing overhead 制造费用
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)??uU 118.material requisition 领料单
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A{ QuuR_Ao?c' 119.inventory-taking 存货盘点
Qd~M;L O"i C;m 7~R 120.bond certificate 债券
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ZAZ( ,:yv T6)p 121.stock certificate 股票
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uM2cc^ |Ad1/>8i 122.audit report 审计报告
X8!=Xjl) @8zp(1. 123.entity 被审计单位
.Z=4,m> 8o' a 124.addressee of the audit report 审计报告的收件人
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9`m-W f"XFf@! 125.unqualified opinion 无保留意见
|12Cg>;j*n >z0~!!YZ 126.qualified opinion 保留意见
KX*Hev'K HVb9YU+ 127.disclaimer of opinion 无法表示意见
m9*Lo[EXO iG<rB-" 128.adverse opinion 否定意见
Dd+ f,$ ciKkazx. 查看《
注会考试《审计》中的128个英文单词(一) 》
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