61.assessed level of material misstatement risk 重大错报风险的评估水平
l}D /1~d [?2,(X0yh1 62.simall business 小规模企业
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qJp q/qig5Ou 63.accounting system
会计系统
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.?c hsYv=Tw3C 64.test of control 控制测试
Qm*X Wo STPRC&7; 65.walk-through test 穿行测试
*lQa^F FRayB VHL 66.communication 沟通
?Q"1zcX yI%q3lB}^ 67.flow chart 流程图
&/g^J\ 0M) 3L{)Y`P 68.reperformance of internal control 重新执行
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V7 69.audit evidence
审计证据
:kd]n$] WDt 6{5T 70.substantive procedures 实质性程序
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|~ 72.esistence 存在
J_9[xmM C3(h j 73.occurrence 发生
as[! 9tB] d *#.(C9^ 74.completeness 完整性
/+m2|Ij( 0:B%,nUM 75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
o1uM( [c v!YE 77.cutoff 截止
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D 78.accuracy 准确性
m!]J{OGG: SnM^T(gtS3 79.classification 分类
"|V}[ 2 s5)y%,E 80.inspection 检查
tjx|;m7 PM'2zP[*W 81.supervision of counting 监盘
2HF`}H)H z|\n^ZK= 82.observation 观察
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o 83.confirmation 函证
t=fP^bJ {.J<^V 84.computation 计算
3jHg9M23[^ #L57d 85.analytical procedures 分析程序
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6tR, 86.vouch 核对
(^E5y,H<g VCvf'$4(X 87.trace 追查
ES8(:5 Z$zX%w 88.audit sampling 审计抽样
r`<x@, .}:*tvot 89.error 误差
V/zmbo) @#;*e] 1a 90.expected error 预期误差
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C# 91.population 总体
A;o({9VH`Z 1qBE|PwBp 92.sampling risk 抽样风险
q+cD NQqNBI?cr 93.non- sampling risk 非抽样风险
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vUnm- 94.sampling unit 抽样单位
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!YZKa- 95.statistical sampling 统计抽样
*zW]IQ'A rmr :G 96.tolerable error 可容忍误差
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H\s 97.the risk of under reliance 信赖不足风险
hMUUnr"8;i 9vSKIq 98.the risk of over reliance 信赖过度风险
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> @AK&R~< 99.the risk of incorrect rejection 误拒风险
ai;Q,Vy 16 \)C/* 100. the risk of incorrect acceptance 误受风险
{7;QZk( MU\Pggs 101.working trial balance 试算平衡表
p(K^Zc {-f%g-@L6| 102.index and cross-referencing 索引和交叉索引
M9m~ck n$9Xj@+ 103.cash receipt 现金收入
lcgG5/82 &xGpbJG 104.cash disbursement 现金支出
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S ?<Lm58p8 105.bank statement 银行对账单
:R>RCR2g) TQ0ZBhd 106.bank reconciliation 银行存款余额调节表
`(=?k[48 c27(en( 107.balance sheet date
资产负债表日
.rnT'""i<5 (hg6<` 108.net realizable value 可变现净值
1LAd5X oN%zpz;OR 109.storeroom 仓库
#kA?*i[T \fuz`fK: 110.sale invoice 销售发票
Z:es7<#y md!!$+a%| 111.price list 价目表
99CK [G 5FF28C)>/ 112.positive confirmation request 积极式询证函
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c!5G 113.negative confirmation request 消极式询证函
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#`M8k 114.purchase requisition 请购单
GIn%yB' WWH<s%C 115.receiving report 验收报告
y,6kL2DM 5h0Hk<N 116.gross margin 毛利
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)Q>Ao. 117.manufacturing overhead 制造费用
AO|1m$xf -K H"2q 118.material requisition 领料单
kM&-t&7 T?6<1nU) 119.inventory-taking 存货盘点
*'aouS/?<6 *N:0L,8 120.bond certificate 债券
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2oRwDg&7| 121.stock certificate 股票
%<[{zd1C- \8s:I+[HH 122.audit report 审计报告
CQ^(/B^c E)f9`][ 123.entity 被审计单位
\ym^~ Q| ^;.u}W 124.addressee of the audit report 审计报告的收件人
s S#/JLDx] =5V7212 125.unqualified opinion 无保留意见
kWy@wPqms JYA>Q& 126.qualified opinion 保留意见
yXv@yn EltCtfm` 127.disclaimer of opinion 无法表示意见
l^B4.1rT %7w8M{I R3 128.adverse opinion 否定意见
WBkx!{\z jYFmL_{ 查看《
注会考试《审计》中的128个英文单词(一) 》
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