61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业
zN^n]N_? d^{RQ 63.accounting system
会计系统
]7Tkkw$ ~Vr.J}]J 64.test of control 控制测试
sTn<#l6 8@MV%MVy$ 65.walk-through test 穿行测试
2#c<\s|C &E.^jR~* 66.communication 沟通
~f $|HP} 5\]Sv]s)R 67.flow chart 流程图
h4T5+~rw 0Ziw_S\d&s 68.reperformance of internal control 重新执行
iO|se:LY< ]&lY%"U$i 69.audit evidence
审计证据
NQJq6S4@ (>nGQS]H 70.substantive procedures 实质性程序
e4?>- lh7jux 71.assertions 认定
/`wvxKX {>hC~L?6 72.esistence 存在
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c^ 21K>`d\ 73.occurrence 发生
S[PE$tYT#t ,$s8GAmq 74.completeness 完整性
ChGYTn`X fF7bBE)L/| 75.rights and obligations 权利和义务
3G}x;Cp\D A%KDiIA 76.valuation and allocation 计价和分摊
}fb#G<3 -p]1=@A<} 77.cutoff 截止
ywGd> @ ~*z% e*EL 78.accuracy 准确性
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aX)I3^ar 79.classification 分类
%4et&zRC ILEz;D{] 80.inspection 检查
(l^3Z3zf& itBwCIj G 81.supervision of counting 监盘
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O}-jCW;K 82.observation 观察
/:~\5}tW 1OCeN%4]Qk 83.confirmation 函证
B-ngn{Yc )dbB=OZ 84.computation 计算
mF*2#]%dx HN=V"a 85.analytical procedures 分析程序
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k'Vk{ KL1/^1 86.vouch 核对
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V V58wU:li 87.trace 追查
Mm.<r-b >s>1[W @* 88.audit sampling 审计抽样
.}t~'*D l{I6&^!KS 89.error 误差
^1iSn)& xjfV?B'Y}V 90.expected error 预期误差
U}yW<#$+ \?[v{WP) 91.population 总体
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o*#t 92.sampling risk 抽样风险
dP#|$1 [Dk=? + 93.non- sampling risk 非抽样风险
Aw$x;3y ehzM)uK 94.sampling unit 抽样单位
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1f 95.statistical sampling 统计抽样
F,W~,y +T|JK7 96.tolerable error 可容忍误差
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{E'@MU N60rgSzI 97.the risk of under reliance 信赖不足风险
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)noo Dv| #u|iw 98.the risk of over reliance 信赖过度风险
[Y|8\Ph`& fd+hA 99.the risk of incorrect rejection 误拒风险
HePUWL' LJd5;so- 100. the risk of incorrect acceptance 误受风险
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0m 101.working trial balance 试算平衡表
)Xk0VDNp$/ e-:yb^ 102.index and cross-referencing 索引和交叉索引
&+Z,hs9% 6h|q'.Y 103.cash receipt 现金收入
fol,xMc& =5J7Hw&K 104.cash disbursement 现金支出
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aV+ ?I6fye7 105.bank statement 银行对账单
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iS1\* d/PiiiFf, 106.bank reconciliation 银行存款余额调节表
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" ',Y.v"']4 107.balance sheet date
资产负债表日
Dd'm U tjIl-IQ 108.net realizable value 可变现净值
{@eJtF+2 vI:;A/& 109.storeroom 仓库
_,p/l&< ^V ?<K.F 110.sale invoice 销售发票
F~T]u2qt pXrFljoYl[ 111.price list 价目表
X &uTSgN 4" Cb/y3 112.positive confirmation request 积极式询证函
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N-{=` 113.negative confirmation request 消极式询证函
+AR5W(& f%SZg!+t 114.purchase requisition 请购单
QqFR\6 &M46&^Jho 115.receiving report 验收报告
~Mx!^ %SX|o-B~.o 116.gross margin 毛利
PH1p2Je d ^^bke$~ 117.manufacturing overhead 制造费用
)Ub_@)X3%l dCE0$3'5 118.material requisition 领料单
}=%oX}[ r"C 119.inventory-taking 存货盘点
iIMd!Q.)@ n,jKmA 120.bond certificate 债券
_2hS";K !Fca~31R' 121.stock certificate 股票
5*+!+V^?X [BWNRC1 122.audit report 审计报告
fmQ_P.c q1z"-~i)E 123.entity 被审计单位
UYk/v]ZA 5*j?E 124.addressee of the audit report 审计报告的收件人
kO,zZF& JW{rA6? 125.unqualified opinion 无保留意见
E0Y-7&Fv mkYqpD7 126.qualified opinion 保留意见
qs1 ?IYD M.x=<:upp 127.disclaimer of opinion 无法表示意见
@Fluc,Il qAAX;N 128.adverse opinion 否定意见
4,sJE2"[9 Xnz3p" 查看《
注会考试《审计》中的128个英文单词(一) 》
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