61.assessed level of material misstatement risk 重大错报风险的评估水平
Km0P)Z ;7!u(XzN 62.simall business 小规模企业
U[!wu]HMF PMiG:bM 63.accounting system
会计系统
xllmF)]*Y FsfP^a 64.test of control 控制测试
LeMo")dk\ QST-!`]v 65.walk-through test 穿行测试
e73zpF vn96o]n 66.communication 沟通
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c;8[ 6^nxw>- 67.flow chart 流程图
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"^ )Nk 68.reperformance of internal control 重新执行
$yMNdBI[ $60]RCu 69.audit evidence
审计证据
~"vRH TK%MVL TK 70.substantive procedures 实质性程序
P/dT;YhL q.p.y0 71.assertions 认定
[2zS@p Y!CGuLHL`[ 72.esistence 存在
/f,*| w;T?m," 73.occurrence 发生
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\ 7p,!<X}% 74.completeness 完整性
lQer|?# 4iZ7BD 75.rights and obligations 权利和义务
`~ R%}ID ldWr- 76.valuation and allocation 计价和分摊
x% Eu.jj eX{Tyd{ 77.cutoff 截止
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/w(t=Y 78.accuracy 准确性
WR4 \dsgCU Dad*6;+N 79.classification 分类
_gP-$&JC iYzm<3n? 80.inspection 检查
{;Y2O.lV nsV;6^> 81.supervision of counting 监盘
pkEqd"G =h}IyY@o 82.observation 观察
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83.confirmation 函证
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84.computation 计算
Fu#mMn0c nHmi%R7k 85.analytical procedures 分析程序
pL)o@-k#% %NfbgJcL_ 86.vouch 核对
{t<U:*n2 9\W }p\c 87.trace 追查
(8OaXif ?hwT{h 88.audit sampling 审计抽样
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2AQ 89.error 误差
BF>3CW7 Ym"Nj 90.expected error 预期误差
4F>?G{ci 2x&mJ}o#k 91.population 总体
^ G(GjW8 MUU9IMFJ 92.sampling risk 抽样风险
gsp|?)]x fo30f=^Gi 93.non- sampling risk 非抽样风险
Td>Lp=0rU y9L:2f\ 94.sampling unit 抽样单位
?Wm.'S'to U.HeIJ# 95.statistical sampling 统计抽样
wWR9dsB.; m;d#*}n\p 96.tolerable error 可容忍误差
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&E s'|^ 6/ 97.the risk of under reliance 信赖不足风险
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tMWsgK.B 98.the risk of over reliance 信赖过度风险
Lg[_9`\ ^}4=pkJ;s 99.the risk of incorrect rejection 误拒风险
SMdQ,n1] %}asw/WiUa 100. the risk of incorrect acceptance 误受风险
LE:nmo 2_]"9d4 101.working trial balance 试算平衡表
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@\CiM 102.index and cross-referencing 索引和交叉索引
P}+-))J P9aGDma 103.cash receipt 现金收入
GCTf/V\# ,#PeK( 104.cash disbursement 现金支出
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`'Rv 105.bank statement 银行对账单
k )T;WCia hDJ84$eVZ 106.bank reconciliation 银行存款余额调节表
x!o>zT\ ^Pk-<b4} 107.balance sheet date
资产负债表日
kU5chltGF vNJ!d 108.net realizable value 可变现净值
P]4C/UDS-~ H1FSN6' 109.storeroom 仓库
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m !3 110.sale invoice 销售发票
wtDy-H n Nn],sEs 111.price list 价目表
8N|y O)qedy*& 112.positive confirmation request 积极式询证函
`4'['x [C]u!\(IF 113.negative confirmation request 消极式询证函
G#&R/Tc5N U[b$VZ} 114.purchase requisition 请购单
r1= :B'z 8uR4ZE* 115.receiving report 验收报告
A7!=`yA$ DV(^h$1_ 116.gross margin 毛利
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D4;v vt" 7[!O 117.manufacturing overhead 制造费用
P7;=rSW U!L<v!$ 118.material requisition 领料单
3rEBG0cf] '1[}PmhD 119.inventory-taking 存货盘点
RSLMO8 e{~s\G8g 120.bond certificate 债券
*OT6)]|k 8lo /BGxS> 121.stock certificate 股票
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122.audit report 审计报告
xG05OqKpE Htseu`>_$ 123.entity 被审计单位
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5$>2 cCd2f>EHw 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
LY%`O#i. }];8v+M 126.qualified opinion 保留意见
.R/`Y)4 <6=kwV6 127.disclaimer of opinion 无法表示意见
^d! (8vh z}vgp\cuT 128.adverse opinion 否定意见
OchIEF"N `Trpv$ 查看《
注会考试《审计》中的128个英文单词(一) 》
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