61.assessed level of material misstatement risk 重大错报风险的评估水平
[T%blaSX amSyGQ2 62.simall business 小规模企业
:$tW9*\KY p)jxqg 63.accounting system
会计系统
/iN\)y#u1 i\Vpp8<B 64.test of control 控制测试
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i,\e 65.walk-through test 穿行测试
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vjb?N cR&xl^BJ 67.flow chart 流程图
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68.reperformance of internal control 重新执行
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y GVM#Xl}w9 69.audit evidence
审计证据
q"Md)?5N @Y,F&8a$ 70.substantive procedures 实质性程序
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Ueeay^zN 71.assertions 认定
AWDjj\Q4 =c,gK8C 72.esistence 存在
+B m+Pj> <e^/hR4O 73.occurrence 发生
xAjQW= 9C$!tz>>+i 74.completeness 完整性
[:QMnJ U.aa iX7 75.rights and obligations 权利和义务
@5y(>>C}8% vO_quQ[ . 76.valuation and allocation 计价和分摊
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98 77.cutoff 截止
y]l"u=$Tr{ 752wK|o0|; 78.accuracy 准确性
bIArAS9% X*"Kg 79.classification 分类
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8rtZ 80.inspection 检查
5u46Vl{ j;v%4G 81.supervision of counting 监盘
~Z]vr6?$h $5b|@ 82.observation 观察
0 MIMs# JF*g!sV% 83.confirmation 函证
lX*;KHT ) Q:gn>/ 84.computation 计算
J31M:< S=}~I 85.analytical procedures 分析程序
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me$FWa 86.vouch 核对
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87.trace 追查
&HK s > j7 =3\SO 88.audit sampling 审计抽样
pK9^WT@ QYgN39gp 89.error 误差
XKX,7 !Blk=L+p 90.expected error 预期误差
i grog D:E~yh)$- 91.population 总体
0f%:OU5Y BozK!"R_< 92.sampling risk 抽样风险
m@.{zW7bO Qc;[mxQe 93.non- sampling risk 非抽样风险
L~{Vt~H9" WrNgV@P 94.sampling unit 抽样单位
n[Iu!v\/* -FN6sNvIh 95.statistical sampling 统计抽样
mRH]'dlD7 r.b6E% D 96.tolerable error 可容忍误差
-1 5ek%d 97.the risk of under reliance 信赖不足风险
3DAGW"F R.H\b! 98.the risk of over reliance 信赖过度风险
IZ0$=aB7 7NB 9Vu|gD 99.the risk of incorrect rejection 误拒风险
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YC&jKx .> 100. the risk of incorrect acceptance 误受风险
[4Faq3T" RzRvu]]8 101.working trial balance 试算平衡表
KWJgW{{v (kQ.tsl 102.index and cross-referencing 索引和交叉索引
nRB>[lG |3:=qpT- 103.cash receipt 现金收入
D}/=\J/ yVI;s|jG 104.cash disbursement 现金支出
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O*03PF^ 105.bank statement 银行对账单
p/1}>F|i zI&4k..4 106.bank reconciliation 银行存款余额调节表
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dz(~CP ]KK ZbEO 107.balance sheet date
资产负债表日
%DRy&k/T tnF9Vj[#%_ 108.net realizable value 可变现净值
zrU$SWU LAY)">*49H 109.storeroom 仓库
.x!7 )fMX!#KP 110.sale invoice 销售发票
DV[ Jbl:) <,pLW~2-" 111.price list 价目表
FPMSaN P K%c ATA3 112.positive confirmation request 积极式询证函
6G<Hi"I qi SEnRG. 113.negative confirmation request 消极式询证函
K-EI?6`xM HCjn9 114.purchase requisition 请购单
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5f|1O 115.receiving report 验收报告
[ lzy &To ]EM)_ :tRf 116.gross margin 毛利
9{%g-u\ A-7wkZ.H 117.manufacturing overhead 制造费用
JQ@`EV9, c_z/At;4 118.material requisition 领料单
~6:LUM pl#o!j( i 119.inventory-taking 存货盘点
e.}3OK R)d99j^" 120.bond certificate 债券
4ljvoJ}xjr eY4`k 121.stock certificate 股票
{rb-DB-/5M BH#C<0=" 122.audit report 审计报告
YZBzv2'\x V^ fGRA 123.entity 被审计单位
LN.Bd, ?|">), 124.addressee of the audit report 审计报告的收件人
)"_Ff,9Z! /h7>Z9T 125.unqualified opinion 无保留意见
sw$R2K{y %%as>}. 126.qualified opinion 保留意见
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g 8)W?la8'p 127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见
yul<n>X| j$|j8? 查看《
注会考试《审计》中的128个英文单词(一) 》
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