61.assessed level of material misstatement risk 重大错报风险的评估水平
iq(PC3e`V I{`7 0 62.simall business 小规模企业
:gh[BeqQ) e#(Ck{e 63.accounting system
会计系统
Ej(Jj\ UNdD2Fd9 64.test of control 控制测试
A =Wg0eYy\ QHEtG2 65.walk-through test 穿行测试
:d36oiHKu !'7fOP-J] 66.communication 沟通
RK>Pe3< `2s!%/ 67.flow chart 流程图
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)C^$3<t 68.reperformance of internal control 重新执行
6OES'3 Cy _'u]{X\k{J 69.audit evidence
审计证据
yPm2??5MW> wbO6Ag@)) 70.substantive procedures 实质性程序
_FLEz|%~ hRcb}>pr 71.assertions 认定
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vd}l8 {f!/:bM 72.esistence 存在
U=on}W3V2 ^URCnJ67Se 73.occurrence 发生
%`vzQt`> kIrrbD 74.completeness 完整性
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OP 75.rights and obligations 权利和义务
5gszAvOO lo1Ui`V 76.valuation and allocation 计价和分摊
fV(3RG R$awg SE 77.cutoff 截止
[|u^:&az [M_{~1xX 78.accuracy 准确性
PxHFH pL vh9* >[i 79.classification 分类
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|Um 80.inspection 检查
,g`%+s7 u &K)8 81.supervision of counting 监盘
::L2zVq5V *dzZOe>, 82.observation 观察
CUA @CZ6{ !XA3G`}p6s 83.confirmation 函证
"cH RGJG# ;|N:FG 84.computation 计算
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R3$j# 85.analytical procedures 分析程序
)^h6'h` ?mQ^"9^XS 86.vouch 核对
T:|/ux3 ]6&NIz`:, 87.trace 追查
#m+!< /Y Kd [RQ 88.audit sampling 审计抽样
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Z/`p~e 89.error 误差
\/-c) ?I.9?cQXZ 90.expected error 预期误差
bRC243]g*A ajbe7#} 91.population 总体
HDyf]2N*N #F*|@ 92.sampling risk 抽样风险
bP,<^zA|X mp|pz%U 93.non- sampling risk 非抽样风险
T?9D?u?] v1h(_NLI! 94.sampling unit 抽样单位
,CO2d)} XGlt^<` 95.statistical sampling 统计抽样
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nE4 96.tolerable error 可容忍误差
2`yhxO a(Y'C`x 97.the risk of under reliance 信赖不足风险
|J`EM7qMK ^s,3*cAU 98.the risk of over reliance 信赖过度风险
HN47/]"* }ze+ tf 99.the risk of incorrect rejection 误拒风险
+,Dc0VC? f*ZU a 100. the risk of incorrect acceptance 误受风险
D+8d^-: ]{-.?W*$ 101.working trial balance 试算平衡表
;D5>iek5 \lL[08G 102.index and cross-referencing 索引和交叉索引
95 ;{ms[ a|ft l&uk 103.cash receipt 现金收入
Wj{lb_Rj LvG.ocCG 104.cash disbursement 现金支出
, ,3lH-C K/4@2vF 105.bank statement 银行对账单
:,BAw , p_r` " 106.bank reconciliation 银行存款余额调节表
4Z)4WGp! *[MWvs:, 107.balance sheet date
资产负债表日
xh6(~'$ *%-<Ldv 108.net realizable value 可变现净值
(1/Sf&2i M8^ID # 109.storeroom 仓库
3qYGEhxv ~C-Sr@ a?/ 110.sale invoice 销售发票
{sTf4S\S r}U6LE?> 111.price list 价目表
i4C{3J^ AbU`wr/h 4 112.positive confirmation request 积极式询证函
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IrwQ~z3I 113.negative confirmation request 消极式询证函
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Jf{nu 114.purchase requisition 请购单
uH_KOiF 0Q3U\cDr 115.receiving report 验收报告
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>sM 2j\_svw' 116.gross margin 毛利
<J%qzt} F)P:lvp<r 117.manufacturing overhead 制造费用
PZ[-a-p40 /"m s 118.material requisition 领料单
2g(_Kdj*{ }_Bo:*9B-o 119.inventory-taking 存货盘点
'2,~'Zk ,@"yr>Q9#6 120.bond certificate 债券
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{x[?| 121.stock certificate 股票
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x 5-dt0I@< 122.audit report 审计报告
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]#~J[uk f/\!=sa: 124.addressee of the audit report 审计报告的收件人
&+9 ; xvGYd,dlK 125.unqualified opinion 无保留意见
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_/[qBe 126.qualified opinion 保留意见
3G// _f `&;#A*C0 127.disclaimer of opinion 无法表示意见
1q}32^>+o 1N/4W6 128.adverse opinion 否定意见
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注会考试《审计》中的128个英文单词(一) 》
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