61.assessed level of material misstatement risk 重大错报风险的评估水平
2r[,w] %<klz)!t 62.simall business 小规模企业
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CH2o[& 63.accounting system
会计系统
lUrchLoDt +MEWAW[}^ 64.test of control 控制测试
I'!KWpYJT G100L}d"N 65.walk-through test 穿行测试
!tVV +vT# hOV+}P6 66.communication 沟通
.R1)i-^ ~7*HZ:. 67.flow chart 流程图
,J[sg7vcv qdOS=7]W 68.reperformance of internal control 重新执行
607#d):Y S7V;sR"V2 69.audit evidence
审计证据
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4 sx9N8T3n 70.substantive procedures 实质性程序
I|:*Dy,~ K3jno+U& 71.assertions 认定
e}kG1C8 #2pgh? 72.esistence 存在
`jJb) z3D -Iq#h)Q* 73.occurrence 发生
C'{Z?M> Axr'zc 74.completeness 完整性
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_a+Yl '?QZ7A 75.rights and obligations 权利和义务
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_]y 76.valuation and allocation 计价和分摊
{MIs%w.G 3M^ / 77.cutoff 截止
S>6APQ- f6DPah# 78.accuracy 准确性
i22R3&C
bo]k9FC 79.classification 分类
HGPbx$! /({5x[ 80.inspection 检查
#0weN%
BYu|loc 81.supervision of counting 监盘
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5dC_ &fW;;> 82.observation 观察
RVD=CX BV<LIrAS 83.confirmation 函证
pt<84CP .[~E}O 84.computation 计算
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;i E;%{hAD{ 85.analytical procedures 分析程序
"3Ec0U \s Nz2}Ma 2 86.vouch 核对
L-Z1Xs \&SP7~-eq 87.trace 追查
:kgwKuhL p_[k^@$ 88.audit sampling 审计抽样
SMnbI.0 ]Qj65] 89.error 误差
wjY3:S~ ?onZ:s2 90.expected error 预期误差
wZ29/{, 64[j:t=N 91.population 总体
puDy&T D`Fl*Wc4H 92.sampling risk 抽样风险
y9:|}Vh GK:*|jV 93.non- sampling risk 非抽样风险
%2V_%KA )5bhyzSZI 94.sampling unit 抽样单位
c D7q;|+ <TDgv%eg0 95.statistical sampling 统计抽样
O75ioO0 89~) nV) 96.tolerable error 可容忍误差
w!%Bc] ^lbOv}C* 97.the risk of under reliance 信赖不足风险
C}wmoYikV nAg|m,gA 98.the risk of over reliance 信赖过度风险
h}.0Ne $YFn$.70\ 99.the risk of incorrect rejection 误拒风险
P oC*>R8 4uD!-1LT@ 100. the risk of incorrect acceptance 误受风险
XYf;72* :*Sl\:_X) 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
Gh|q[s*k ~u7a50 103.cash receipt 现金收入
3]/w3|y km.xy_v 104.cash disbursement 现金支出
X`[or:cB
e~jp< 4 105.bank statement 银行对账单
0lY.z$V .z)E 106.bank reconciliation 银行存款余额调节表
iwrS>Sm ,C!MHn^$ 107.balance sheet date
资产负债表日
enE8T3 NmVc2V]I 108.net realizable value 可变现净值
kznmA`#jn r>A,7{ 109.storeroom 仓库
7hY~ t d-EB&i\ 110.sale invoice 销售发票
8.F]&D0p8 Cz8=G;\ 111.price list 价目表
89?AcZ.D ^0c:ro 112.positive confirmation request 积极式询证函
J_<ENs- NqVe{+1x 113.negative confirmation request 消极式询证函
cea%M3 Sycs u_je 114.purchase requisition 请购单
pd/{yX M QzCu$ [ 115.receiving report 验收报告
]FL=E3U ="JLUq*]s 116.gross margin 毛利
VYMs`d[ L1
O\PEeT 117.manufacturing overhead 制造费用
<Pg4> u#ag|b/C: 118.material requisition 领料单
rs`H':a
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uR"(0_ -[^aWNqyJ 120.bond certificate 债券
now\-XrS c>,|[zP{ 121.stock certificate 股票
z%<Z#5_N %nSLe~b 122.audit report 审计报告
DfXXN L*"Q5NzB] 123.entity 被审计单位
~kj1L@gy $2~I-[ 124.addressee of the audit report 审计报告的收件人
t6W$t tl !o;`W 125.unqualified opinion 无保留意见
YQ:FBj n3da@ClBt 126.qualified opinion 保留意见
]_G!(`Udh -NGY+1 127.disclaimer of opinion 无法表示意见
n3SCiSr Xb@lKX5Re 128.adverse opinion 否定意见
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F 查看《
注会考试《审计》中的128个英文单词(一) 》
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