61.assessed level of material misstatement risk 重大错报风险的评估水平
Y"]e H{ f'zFg["aZS 62.simall business 小规模企业
E#HU?<q8 &|&YRHv 63.accounting system
会计系统
);/5#b@<Y qzU2H 64.test of control 控制测试
J?,!1V= nF!_q;+Vp 65.walk-through test 穿行测试
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& 66.communication 沟通
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\': 67.flow chart 流程图
o4I!VK(C#s ;HLMU36q 68.reperformance of internal control 重新执行
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N6@ C6=;(=?C 69.audit evidence
审计证据
krnk%ug 5\*wX.wp 70.substantive procedures 实质性程序
0.+Z;j K&a]pL6D 71.assertions 认定
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%H 6ZfEO 72.esistence 存在
f!R^;'a |EEz>ci 73.occurrence 发生
MFdFZkpiV 4`5Qt=} 74.completeness 完整性
]2sZu7 .Mft+," 75.rights and obligations 权利和义务
qu~"C, BO\`m%8md 76.valuation and allocation 计价和分摊
<n2{+eO z?) RF[ 77.cutoff 截止
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#/sE{jm 78.accuracy 准确性
/dvnQW4}8 @aPu}Hi 79.classification 分类
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Rw%_ AYQh=$)( 80.inspection 检查
\S@=zII_ &8YI)G% 81.supervision of counting 监盘
IOES3 `q{'_\gVt( 82.observation 观察
2,QApW_Y BHBT=,sI 83.confirmation 函证
AiHDoV+- YHv,Z|.w 84.computation 计算
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8+gATK 85.analytical procedures 分析程序
Wes"t}[25 n7!Lwq2 86.vouch 核对
d~bH!P @_:?N(%( 87.trace 追查
hE`%1j2( B46H@]d#7K 88.audit sampling 审计抽样
IhKas4 o6yZ@R 89.error 误差
]X;*\- f%%En5e+ 90.expected error 预期误差
UU~;B 2i'-lM= 91.population 总体
[-94=|S @ R#^pNJN 92.sampling risk 抽样风险
kk./-G u2m{Yx| 93.non- sampling risk 非抽样风险
]]QCJf@p hr"+0KeX 94.sampling unit 抽样单位
]qG5Ne_ G/;aZ 95.statistical sampling 统计抽样
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- k/ 0 96.tolerable error 可容忍误差
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jl%eO. 97.the risk of under reliance 信赖不足风险
Q2WrB+/ n{NgtH\V 98.the risk of over reliance 信赖过度风险
Y `p&*O *1]k&#s 99.the risk of incorrect rejection 误拒风险
iK0J{' y(BLin!O. 100. the risk of incorrect acceptance 误受风险
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9'o !x /Z" 101.working trial balance 试算平衡表
+GtGyp $>37PVVW 102.index and cross-referencing 索引和交叉索引
o:\j/+] exU=!3Ji 103.cash receipt 现金收入
03\8e?$ T:5%sN;#O 104.cash disbursement 现金支出
kF~e3A7C 5Jd {Ev 105.bank statement 银行对账单
]* Ki7h|B \5c -L_ 106.bank reconciliation 银行存款余额调节表
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9D 107.balance sheet date
资产负债表日
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Rh< 108.net realizable value 可变现净值
TmH13N] Eu~wbU"% 109.storeroom 仓库
q)y8Bv| {/!"}{G1e 110.sale invoice 销售发票
epyYo&x} X,CFY 111.price list 价目表
$F$R4?_ N2Hb19/k 112.positive confirmation request 积极式询证函
[m&ZAq UHHKI)( 113.negative confirmation request 消极式询证函
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9]3S>Rn 114.purchase requisition 请购单
.Q@'O b` n:] 1^wX# 115.receiving report 验收报告
bncFrzp#o }f*S 9V 116.gross margin 毛利
p[:%Ck"$7 m(]
IxI 117.manufacturing overhead 制造费用
> PA,72e ixpG[8s 118.material requisition 领料单
]`9K|v ay[*b_f 119.inventory-taking 存货盘点
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yl>" 120.bond certificate 债券
1OS3Gv8jc~ ]iX$p~riH 121.stock certificate 股票
p8J"%Jq} 3&:fS|L~c 122.audit report 审计报告
g+*[CKO{ f/m6q8!L{ 123.entity 被审计单位
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x8)jBB_ 124.addressee of the audit report 审计报告的收件人
5(Oc"0''H T6#GlO)8) 125.unqualified opinion 无保留意见
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tTJE<y T0jJp7O 126.qualified opinion 保留意见
&|] ^ u/ `^{P,N>X 127.disclaimer of opinion 无法表示意见
DJUtuex _gh7_P^H=d 128.adverse opinion 否定意见
eQj/)@B:V "KwKO8f 查看《
注会考试《审计》中的128个英文单词(一) 》
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