61.assessed level of material misstatement risk 重大错报风险的评估水平
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lC}t 62.simall business 小规模企业
V*@Y9G B&0W P5OF 63.accounting system
会计系统
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KLE)+| 64.test of control 控制测试
cDE5/! D|Wlq~IpQ 65.walk-through test 穿行测试
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h |G I~@8SSO,vH 66.communication 沟通
)5gj0#|CG@ Pnm$g;`P 67.flow chart 流程图
IF\ @uo` 85;bJfY 68.reperformance of internal control 重新执行
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29kQ jlFlhj:/I 69.audit evidence
审计证据
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.R'M'a#*!A d!YP{y P 71.assertions 认定
X;Sb^c"j1 w D r/T3 72.esistence 存在
y$SUYG'v 5g/,VMe 73.occurrence 发生
\=bKuP(it a !%,2|U 74.completeness 完整性
.9PT)^2 wWiYxBeN 75.rights and obligations 权利和义务
4OpzGZ4+ g= Vu'p 3u 76.valuation and allocation 计价和分摊
l&'q+F oW6Hufu+o 77.cutoff 截止
yNP4Ey jy?*` q1] 78.accuracy 准确性
a%`%("g! qqf*g=f 79.classification 分类
*Q/^ib9= {7z]+ h 80.inspection 检查
e5P9P%1w G2)F<Y 81.supervision of counting 监盘
}&e HU NR1M W^R 82.observation 观察
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VYT/ 83.confirmation 函证
Zd>sdS`#r x5BS|3W$a 84.computation 计算
9&AO RO,TNS~ 85.analytical procedures 分析程序
nW7: ] aaT3-][ 86.vouch 核对
\\#D!q* ng!cK<p 87.trace 追查
$DIy?kZ ]0ErT9 88.audit sampling 审计抽样
WcNQF!f Td'(RV 89.error 误差
pTwzVz~ ^Z?m)qxvB 90.expected error 预期误差
d$3md<lIB 1J"I. 91.population 总体
qpYgTn8l7 `?(J(H 92.sampling risk 抽样风险
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2<r6i 93.non- sampling risk 非抽样风险
az0=jou<Zl ,#3Aaw 94.sampling unit 抽样单位
PR:B6 F8 hQm=9gS 95.statistical sampling 统计抽样
`v``}8tm Yr_B(n 96.tolerable error 可容忍误差
}%/mPbd# ^]R_t@ 97.the risk of under reliance 信赖不足风险
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7 U6p 98.the risk of over reliance 信赖过度风险
`D~oY= KYm8|]'g 99.the risk of incorrect rejection 误拒风险
Jj>Rzj!m }_zN%Tf~ 100. the risk of incorrect acceptance 误受风险
{\`ttc> >j hcSvM6 101.working trial balance 试算平衡表
Q:megU'u jsE8=zZs 102.index and cross-referencing 索引和交叉索引
|f fHOef C?gqX0[ q 103.cash receipt 现金收入
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p;Z+!!UZ C78g|n{ 104.cash disbursement 现金支出
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O#\$u 105.bank statement 银行对账单
Cy$~H #C&';HB;y 106.bank reconciliation 银行存款余额调节表
N'ER!=l) `J,>#Y6(J 107.balance sheet date
资产负债表日
k4LrUd 6GunEYK!N8 108.net realizable value 可变现净值
P ljPhAce |w|c!;, 109.storeroom 仓库
it\$Pih] `KA==;0 110.sale invoice 销售发票
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~=pt&+ ]j>xQm\ 112.positive confirmation request 积极式询证函
qSr]d`7@ J\*uW|=F 113.negative confirmation request 消极式询证函
p]RQ-0 erEB4q+ #O 114.purchase requisition 请购单
U,i_}O3Q #17 &rizl 115.receiving report 验收报告
$TXiWW+ 8)9-*Bzj 116.gross margin 毛利
yHw @Z . J O3# 117.manufacturing overhead 制造费用
i6_} _{k*JT2 118.material requisition 领料单
MQwxQ{ MygAmV& 119.inventory-taking 存货盘点
hO8xH +; Nq`;\E.M 120.bond certificate 债券
$8eiifj #G]IEO$M6 121.stock certificate 股票
Y`j$7!j H^n@9U;[K 122.audit report 审计报告
cgrSd99. 0QZT<Zs 123.entity 被审计单位
]?VVwft 88_ef7w 124.addressee of the audit report 审计报告的收件人
&!/>B . 8C*@d_=q 125.unqualified opinion 无保留意见
,.9 lz 3Y38lP:>h 126.qualified opinion 保留意见
n5d8^c! 2 *xNc^&. 127.disclaimer of opinion 无法表示意见
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,hmIz h<%$?h+} 128.adverse opinion 否定意见
7zw0g~+ 9{;L7`< 查看《
注会考试《审计》中的128个英文单词(一) 》
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