61.assessed level of material misstatement risk 重大错报风险的评估水平
vObZ|>.J~O Z)?$ZI@ 62.simall business 小规模企业
gq=t7b p~D}Iyww1_ 63.accounting system
会计系统
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'Y38VOI% 64.test of control 控制测试
J9^NHU ;%tFi 65.walk-through test 穿行测试
\J'}CX*aQ M0V<Ay\%O 66.communication 沟通
7^L Kk3+ ]W< 67.flow chart 流程图
je] DR~ '{&Q&3J_ 68.reperformance of internal control 重新执行
9YzV48su# PR:k--)D 69.audit evidence
审计证据
N\{"&e _CwTe=K} 70.substantive procedures 实质性程序
,i>`Urd K<S3gb?0 71.assertions 认定
5pQpzn= #M-!/E 72.esistence 存在
e3I""D{)[= 6v`3/o 73.occurrence 发生
RGW@@ rXx#<7` 74.completeness 完整性
;!n> uibmQ|AQ 75.rights and obligations 权利和义务
3>O|i2U f"6W ;b2L. 76.valuation and allocation 计价和分摊
y`I>|5[` \YP,}_~ 77.cutoff 截止
(W1$+X 4Aj~mA 78.accuracy 准确性
MN?aPpr> *22Vc2[i; 79.classification 分类
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c t G_4>-Y#w 80.inspection 检查
t"=5MaQk- b:==:d:0s 81.supervision of counting 监盘
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kx,.)qKk @MSmg3& 83.confirmation 函证
DbGS]k<$ h}Otz " 84.computation 计算
Exb64n-_= S<Dbv? 85.analytical procedures 分析程序
q/O2E<=w*c [LoQYDku 86.vouch 核对
pz%s_g' ;(C<gt,r} 87.trace 追查
AtQ.H-8r ! M^O\C) 88.audit sampling 审计抽样
IuwE&# ">}6i9o 89.error 误差
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C4+DZ<pE 90.expected error 预期误差
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*5)UIRd 8(1*,CJQg 92.sampling risk 抽样风险
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g\ 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
u/=hueR<^ D$l!lRu8+L 96.tolerable error 可容忍误差
eF+F"|1h $DHE%IN` 97.the risk of under reliance 信赖不足风险
Sn nfU w;'XqpP$*| 98.the risk of over reliance 信赖过度风险
)re<NE&M s"jvO>[ 99.the risk of incorrect rejection 误拒风险
|] 7c&` 3](hMk,} 100. the risk of incorrect acceptance 误受风险
D{(}&8a9 #/oH #/? 101.working trial balance 试算平衡表
#W~jQ5NS\ D ,kxB~ 102.index and cross-referencing 索引和交叉索引
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B|uQ &%2^B[{ 103.cash receipt 现金收入
=u2 z3$ 78l);/E{v 104.cash disbursement 现金支出
r#zcl)rbU UT;%I_i!' 105.bank statement 银行对账单
^lp=4C9 lOm01&^"E 106.bank reconciliation 银行存款余额调节表
a>47k{RSzE $_S-R
3L\ 107.balance sheet date
资产负债表日
gTj,I=3$?e mG~kf]Y 108.net realizable value 可变现净值
/EjXyrn2 C^ZoYf8+"m 109.storeroom 仓库
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udU o;@~uU 110.sale invoice 销售发票
k8?._1t 2Mx\D 111.price list 价目表
cN@_5 .i*oZ'[X 112.positive confirmation request 积极式询证函
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~-oYMu d88A.Z3w 113.negative confirmation request 消极式询证函
d*8*9CpO: /9br &s$B 114.purchase requisition 请购单
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gvI!Ice# p7QZn.,=u 116.gross margin 毛利
9"#C%~=+ ,7d/KJ^7 117.manufacturing overhead 制造费用
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,#2~< UVux[qX< 119.inventory-taking 存货盘点
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v*xW. 120.bond certificate 债券
,8r?C !m] SZH`-xb!+5 121.stock certificate 股票
wN.S] P2vG)u 122.audit report 审计报告
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=\lw.59 123.entity 被审计单位
xf&[QG+Ef /3M8;>@u 124.addressee of the audit report 审计报告的收件人
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64up! wQG?)aaM 125.unqualified opinion 无保留意见
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127.disclaimer of opinion 无法表示意见
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a <C?- g| 128.adverse opinion 否定意见
IL|Q-e}Ol Cn/WNCzst& 查看《
注会考试《审计》中的128个英文单词(一) 》
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