61.assessed level of material misstatement risk 重大错报风险的评估水平
:z P:4NW v\|jkzR5Y 62.simall business 小规模企业
v3cMPN A^FkU 63.accounting system
会计系统
0<v5_pB .*YF{!R`h 64.test of control 控制测试
octQ[QXo# wi+Qlf 65.walk-through test 穿行测试
Pl/Xh03E G7CkP 66.communication 沟通
!0hyp |F:> az![u) 67.flow chart 流程图
<eMqg u ox`Zs2-a 68.reperformance of internal control 重新执行
]wDqdD y7S 'cc8xC 69.audit evidence
审计证据
.gfi9J Kd 1=mC 70.substantive procedures 实质性程序
Mj1f;$ >)C7IQ/ 71.assertions 认定
s"#N; D~ 3@v+d 72.esistence 存在
:|kO}NGM ^@8XJ[C,_ 73.occurrence 发生
Nb:j]U uQH] 74.completeness 完整性
>}F$6KM I,#E`) 75.rights and obligations 权利和义务
@yb'h`f] 2;T?ry7 76.valuation and allocation 计价和分摊
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=(hBgNH 77.cutoff 截止
l (rm0_ #!z-)[S.+ 78.accuracy 准确性
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%+ao p*jU)@a0 80.inspection 检查
i7T#WfF I`XOvSO 81.supervision of counting 监盘
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uY)4y0 82.observation 观察
cHr]{@7Cs yxx_%9 X 83.confirmation 函证
fhZwYx&t X~m57bj 84.computation 计算
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XOqHzft h6 85.analytical procedures 分析程序
0y<9JvN$9 =.S2gO > 86.vouch 核对
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@ 87.trace 追查
v,ecNuy*d l2W+VBn6 88.audit sampling 审计抽样
PT,*KYF_O" } %0w25 89.error 误差
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aj|auu _3wJ;cn. 90.expected error 预期误差
+1qvT_ M6cybEk` 91.population 总体
1c"s+k]9 Bz,D4E$ 92.sampling risk 抽样风险
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r)W 7.NL>:lu 93.non- sampling risk 非抽样风险
Z{(Gib~{N P[H`]q| 94.sampling unit 抽样单位
(*eX'^Q)d |U1u:=[ 95.statistical sampling 统计抽样
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b ^[ 96.tolerable error 可容忍误差
H"pYj o>]w76A^( 97.the risk of under reliance 信赖不足风险
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[" D.AiqO<z 98.the risk of over reliance 信赖过度风险
^+~$eg&js `mAYK)N 99.the risk of incorrect rejection 误拒风险
< :eKXH2 /-<]v3J 100. the risk of incorrect acceptance 误受风险
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r"a-4 101.working trial balance 试算平衡表
|OF3J,q 3H"F~_H 102.index and cross-referencing 索引和交叉索引
b,HXD~= ,trh)ZZYW| 103.cash receipt 现金收入
rf$[8d 25, [<Ao 104.cash disbursement 现金支出
m|cRj{xZF S#+ _HFUK{ 105.bank statement 银行对账单
_jkJw2+s\ 2s 9U& 106.bank reconciliation 银行存款余额调节表
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}w ZMyd+C_P2 107.balance sheet date
资产负债表日
t?uw^nV 3E R'K /\ 108.net realizable value 可变现净值
>>J!| ,,9vk \ 109.storeroom 仓库
T^xp2cZ Vyx&MU.-J 110.sale invoice 销售发票
IfRrl/!nw S9/\L6Rmf 111.price list 价目表
2(D&jL 71&`6# 112.positive confirmation request 积极式询证函
WFeaX7\b jTQN(a9Y 113.negative confirmation request 消极式询证函
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H<b4B$/ 114.purchase requisition 请购单
4P24ySy9F kr1^`>O5 115.receiving report 验收报告
lgAE`Os 1^;&?E 116.gross margin 毛利
;rF:$37^ tK <)A) 117.manufacturing overhead 制造费用
10/3 -)+ ^T@-yys 118.material requisition 领料单
v#IZSBvuQK T5U(B3j_ 119.inventory-taking 存货盘点
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w R91u6r# 120.bond certificate 债券
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BPi[nK VHws9) 121.stock certificate 股票
\@n/L{}(@ p/s5[>N 122.audit report 审计报告
tX}Fb0y M9S[{Jj* 123.entity 被审计单位
}W%}_UT aR;Q^YJ+a 124.addressee of the audit report 审计报告的收件人
}@A~a`9g C[$<7Mi|; 125.unqualified opinion 无保留意见
t,P+~ A gzdgnF2 126.qualified opinion 保留意见
q`;URkjk ln!KL'T] 127.disclaimer of opinion 无法表示意见
{k~$\J?. u09OnP\ 128.adverse opinion 否定意见
%s)E}cGH )Zm E" 查看《
注会考试《审计》中的128个英文单词(一) 》
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