61.assessed level of material misstatement risk 重大错报风险的评估水平
5#WZXhlc} ;k!Ej-( 62.simall business 小规模企业
N"HN]Y@w 7xWX:2l*? 63.accounting system
会计系统
NIV&)`w _Se>X= 64.test of control 控制测试
HHg=:>L z q]'VVlP) 65.walk-through test 穿行测试
k]I<% S{fNeK 66.communication 沟通
dd98vVj Z>Sv[Ec 67.flow chart 流程图
i,b>&V/Y$ Q.vtU%T 68.reperformance of internal control 重新执行
@bD,^3 U t%N#Yh! 69.audit evidence
审计证据
+a;:7[%& p/SJt0 70.substantive procedures 实质性程序
dL[mX .j" s_EiA _ 71.assertions 认定
[.3M>,)+- gqGl>=.m 72.esistence 存在
shP,-Vs# xr.fZMOh4 73.occurrence 发生
kdgQ -UN$ t'R&$;z@b 74.completeness 完整性
?vM{9!M 2/(gf[elX 75.rights and obligations 权利和义务
Uv5E$Y"e10 gIRFqEz@o 76.valuation and allocation 计价和分摊
:c<C;. 6VCw>x 77.cutoff 截止
<qv:7@ /Xn I> 78.accuracy 准确性
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sT=>\ B#sc!eLmU& 80.inspection 检查
H:p(C?tk{ Etn]e;z4 81.supervision of counting 监盘
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82.observation 观察
)mp0k% X~n Kuo 83.confirmation 函证
#WfJz}P,! I,t 0X) 84.computation 计算
H^'EY:| d+"KXt5CV 85.analytical procedures 分析程序
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D0{ 86.vouch 核对
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@Q TG 87.trace 追查
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) 88.audit sampling 审计抽样
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_khQ 89.error 误差
/kNr5s ;jI\MZ~l\ 90.expected error 预期误差
1!BV]&,[ 6n;ew l} 91.population 总体
v)rN]b] Ntg#-_] 92.sampling risk 抽样风险
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iG }]tSWVb* 93.non- sampling risk 非抽样风险
PP$Ig2Q +.[#C5 94.sampling unit 抽样单位
Y5Ey%Mm6 ?Cmb3pX^\ 95.statistical sampling 统计抽样
$c f?`k 9lOUE 96.tolerable error 可容忍误差
.r]n< GTJ\APrH 97.the risk of under reliance 信赖不足风险
${e(#bvGZ .{)b^gE 98.the risk of over reliance 信赖过度风险
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pJ}o&J 99.the risk of incorrect rejection 误拒风险
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r|rV1<d 213D{#2 101.working trial balance 试算平衡表
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M $3"0w 102.index and cross-referencing 索引和交叉索引
~+^,o_hT ?mgr#UN 103.cash receipt 现金收入
t1IC0'o- lm-ubzJN 104.cash disbursement 现金支出
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xAz gQ 105.bank statement 银行对账单
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LK`^S 106.bank reconciliation 银行存款余额调节表
mX,#|qLf Gs*ea'T) 107.balance sheet date
资产负债表日
$m{\<A hFQC%N.' 108.net realizable value 可变现净值
KGK8;Q,O +$8hTi, 109.storeroom 仓库
8> O'_6Joj QZQ@C# PR; 110.sale invoice 销售发票
}R}tIC-: lWnV{/q\X 111.price list 价目表
r]8tl yHT}rRS8 112.positive confirmation request 积极式询证函
nb?bx{M .[K{;^> 113.negative confirmation request 消极式询证函
REFisH- 1Kwl_jf 114.purchase requisition 请购单
)Q7;)iPY# APK@Oq 115.receiving report 验收报告
z XVQLz5 0ZPPt(7 116.gross margin 毛利
swlxV@NQ 7e}p:Vfp 117.manufacturing overhead 制造费用
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KT`/d 118.material requisition 领料单
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4L'e 119.inventory-taking 存货盘点
=X+DC&]%! ]1D>3 120.bond certificate 债券
Nnv&~D> rKi)VVkx_ 121.stock certificate 股票
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y FcfN]! 122.audit report 审计报告
HjnHl- h3O5DP6~ 123.entity 被审计单位
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-pX/Tt6 124.addressee of the audit report 审计报告的收件人
j|+B| _);1dcnR 125.unqualified opinion 无保留意见
Qy4AuMU2 |vEfE{ 126.qualified opinion 保留意见
S0p]:r";x G?jY>;P) 127.disclaimer of opinion 无法表示意见
rZ0@GA y>wr $ 128.adverse opinion 否定意见
|,}QhR ts9N$?0:V 查看《
注会考试《审计》中的128个英文单词(一) 》
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