61.assessed level of material misstatement risk 重大错报风险的评估水平
/`g~lww2O 2C#b-Y1~N 62.simall business 小规模企业
)5w# n1 oWBjPsQ 63.accounting system
会计系统
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yXN7L==x 2D4c|R@+ 64.test of control 控制测试
Aq_?8 Cd bDnT><eH 65.walk-through test 穿行测试
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64l) (} Y|^uM, 66.communication 沟通
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bRI `ZT0 67.flow chart 流程图
>z k6{kC p)s*Cw 68.reperformance of internal control 重新执行
rvPmd%nk- SeBl*V 69.audit evidence
审计证据
*OHaqe(* ,{BF`5bn| 70.substantive procedures 实质性程序
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71.assertions 认定
+d=8 /3O% _A6e|(.ll 72.esistence 存在
M)CQ|P ;qaNIOo9 73.occurrence 发生
O@-(fyG F\-oZ#g 74.completeness 完整性
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Tb=: 75.rights and obligations 权利和义务
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0dr8E 76.valuation and allocation 计价和分摊
=qS\+ <UbLds{+Uo 77.cutoff 截止
)u.%ycfeV N9=?IFEe] 78.accuracy 准确性
d#:7V%]dp DxxY<OkN 79.classification 分类
D}nIF7r2N _o{w<b& 80.inspection 检查
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U^&y*gX1 =A<a9@N}N 82.observation 观察
r~PVh? @MfZP~T+ 83.confirmation 函证
2(25IYMS8 w %R=kY)o 84.computation 计算
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nvz;]B 5KL??ao- 85.analytical procedures 分析程序
%!OA/7XbG 1.z]/cx<y 86.vouch 核对
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88.audit sampling 审计抽样
oe{,-<yck H+ 7Fw'u 89.error 误差
uex([;y *q0vp^? 90.expected error 预期误差
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6 :7 92.sampling risk 抽样风险
M6z$*?< C$^WW}S 93.non- sampling risk 非抽样风险
$mut v=IO tWITr 94.sampling unit 抽样单位
NkYC( ;g C*Wyw]:r 95.statistical sampling 统计抽样
Gr!@ih^ ""x>-j4 96.tolerable error 可容忍误差
U9x6\Iy =90)=Pxd 97.the risk of under reliance 信赖不足风险
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9:A 98.the risk of over reliance 信赖过度风险
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UUqA^yJ |^ J5YwCf 100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
rz.`$ 1NQU96 102.index and cross-referencing 索引和交叉索引
y:,m(P F 8 gw3 103.cash receipt 现金收入
jDCf]NvOPM N.q0D5 : 104.cash disbursement 现金支出
`f\+aD'u TQ25"bWi 105.bank statement 银行对账单
UiH5iZ<r; :p.f zL6X 106.bank reconciliation 银行存款余额调节表
j&"GE':Y =iE)vY,?"} 107.balance sheet date
资产负债表日
e+Sq&H!@ k5eTfaxl 108.net realizable value 可变现净值
{lN G:o tiTh7qYi9 109.storeroom 仓库
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"g}AX 110.sale invoice 销售发票
(n4Uc308 a_k~z3wG 111.price list 价目表
?xb2jZ/0X * a@78&N 112.positive confirmation request 积极式询证函
\Vl)q>K_h uF<\|y rFt 113.negative confirmation request 消极式询证函
lCJ/@) ]`TX%Qni 114.purchase requisition 请购单
V5S6?V\ NU.YL1 115.receiving report 验收报告
DXx),?s> Q6=>*}Cm6m 116.gross margin 毛利
'Jl3%axR tS6r4d%~= 117.manufacturing overhead 制造费用
c{wob%!> eNFZD1mS 118.material requisition 领料单
]QmY`pTB` t[X,m]SX 119.inventory-taking 存货盘点
P B"nf|pm ts;C:.X 120.bond certificate 债券
'2v$xOh!y Ls{]ohP 121.stock certificate 股票
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2>Sr04Pt 122.audit report 审计报告
>3)AO04=; >(eR0.x 123.entity 被审计单位
e\ O&Xe r lXMrn 124.addressee of the audit report 审计报告的收件人
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Z|U 125.unqualified opinion 无保留意见
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ki9vJ< -k}&{v 127.disclaimer of opinion 无法表示意见
c$~J7e6$ bXK$H=S Bz 128.adverse opinion 否定意见
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nIv/B/>pZ 查看《
注会考试《审计》中的128个英文单词(一) 》
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