61.assessed level of material misstatement risk 重大错报风险的评估水平
_%Bz,C8 v*SAI]{#~ 62.simall business 小规模企业
C.~j'5N x?"#gK`3; 63.accounting system
会计系统
e}A&V+ {<2>6 _z 64.test of control 控制测试
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U 65.walk-through test 穿行测试
Wta]BX "PMQyzl 66.communication 沟通
J$F nm\ z{:-!oF&CB 67.flow chart 流程图
%}q.cV +\0T\;-Xe 68.reperformance of internal control 重新执行
!VwmPAMr#v G@gh#[b 69.audit evidence
审计证据
%j7:tf= H;NbQ 70.substantive procedures 实质性程序
k[\a)WcY8 ~,"N[Q 71.assertions 认定
KOey8tB)1 nnwJYEi 72.esistence 存在
@x1%)1 m@jge)O&D 73.occurrence 发生
whye)w 5t\HJ`C1Z 74.completeness 完整性
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75.rights and obligations 权利和义务
`0bP0^w ^~$\ g] 76.valuation and allocation 计价和分摊
;o0#(xVz h[kU<mU"T 77.cutoff 截止
cWMUj K/N W@.Ji B 78.accuracy 准确性
X32C}4-B 48O~Jx, 79.classification 分类
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+v< 80.inspection 检查
+m)q% I> ba3*]01Yb 81.supervision of counting 监盘
7"4z+w 9CJ(Z+;OM 82.observation 观察
ve Tx, \6@ `zA#z /> 83.confirmation 函证
O^Q,-=tA\ s$w;q\1z 84.computation 计算
3Bd X *27*>W1 85.analytical procedures 分析程序
Es!Q8. :z&7W< 86.vouch 核对
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90y wi_'iv 88.audit sampling 审计抽样
OGOND,/R?/ 8`=v. 89.error 误差
~g6 3qs MHU74//fe 90.expected error 预期误差
;=4Xz\2 &c>?~-!W 91.population 总体
PLX>-7@ Cr C=A=e 92.sampling risk 抽样风险
jQS 6J+F] .fAv*pUzU 93.non- sampling risk 非抽样风险
j$Ab>}g] *JX;|S 94.sampling unit 抽样单位
5]5 KB; -0Cnp/Yj@ 95.statistical sampling 统计抽样
mh.+."<)F q?):oJ 96.tolerable error 可容忍误差
E&`Nh5 JfC _n;;][]S 97.the risk of under reliance 信赖不足风险
P 43P]M2 }}|)Yq 98.the risk of over reliance 信赖过度风险
:9|\Z|S(I n]}W``=7 99.the risk of incorrect rejection 误拒风险
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+B%2Zj q%Yn;g|_ 100. the risk of incorrect acceptance 误受风险
Fv74bC% |~!U4D\ 101.working trial balance 试算平衡表
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{Vzs 102.index and cross-referencing 索引和交叉索引
n/~A`%E@ ,<-G<${ 103.cash receipt 现金收入
_P?s' HH T 20&F 104.cash disbursement 现金支出
e:'?*BYVg3 w[tmCn+ 105.bank statement 银行对账单
ag-f{UsTy R:X0'zeRr 106.bank reconciliation 银行存款余额调节表
f>`dF?^6 `d7n?|pD 107.balance sheet date
资产负债表日
$+p?Y)h . Fz#X=gmG 108.net realizable value 可变现净值
#J (~_%Wi >P6BW 109.storeroom 仓库
FMA6_fju4 Xpe)PXb 110.sale invoice 销售发票
=X\^J v6.t{6zYgY 111.price list 价目表
#7ohQrP [S5\#=_4S 112.positive confirmation request 积极式询证函
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/ 4}+/F}TbJ5 113.negative confirmation request 消极式询证函
y!tC20Q Gmwf4>" 114.purchase requisition 请购单
MZ+^-@X Xtt?] 115.receiving report 验收报告
wLK07e( )nL`H^ 116.gross margin 毛利
^8.]d~j 4=<tWa|@9 117.manufacturing overhead 制造费用
iQDx{m3] hxQqa 0B 118.material requisition 领料单
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nt*Hc1I 119.inventory-taking 存货盘点
ck?YI]q| -py@DzK 120.bond certificate 债券
{~Rk2:gx .o) `m9/ 121.stock certificate 股票
93Co}@Y;Y+ '>r7
V 122.audit report 审计报告
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123.entity 被审计单位
;4Y%PVz~D Z&;uh_EC 124.addressee of the audit report 审计报告的收件人
^R:cd8+?% phM>.y_ 125.unqualified opinion 无保留意见
ep)>X@t BNL;Biyt7 126.qualified opinion 保留意见
}Y;K~J tH-C8Qxy 127.disclaimer of opinion 无法表示意见
j~!X;PV3 8F._9U-EN 128.adverse opinion 否定意见
293M\5: Lhqz\ o 查看《
注会考试《审计》中的128个英文单词(一) 》
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