61.assessed level of material misstatement risk 重大错报风险的评估水平
.h2K$(/ ttPa[h{! 62.simall business 小规模企业
NGlX%j4j >g@;`l.Z# 63.accounting system
会计系统
Oi=>Usd MeqW/!72$L 64.test of control 控制测试
Kd _tjWS yD+)!q" 65.walk-through test 穿行测试
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}V D^Bd>Ey4 66.communication 沟通
|:s4#3 N6Fj}m&E 67.flow chart 流程图
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nsD! hmOhXE[a& 68.reperformance of internal control 重新执行
c_]$UM[7L `<h}Ygo>k/ 69.audit evidence
审计证据
xoD5z<< [g_Cg=J 70.substantive procedures 实质性程序
{4g1Wr5= qHfs*MBJ% 71.assertions 认定
L\8tqy. 9qe6hF/29 72.esistence 存在
HPAd@5d( Q9N=yz 73.occurrence 发生
ANy=f-V UDHk@M 74.completeness 完整性
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'!64_OMj' 75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
ip4:px- >+=)Q,|R 77.cutoff 截止
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xyQA:3s 78.accuracy 准确性
1%|+yu1 &3mseU 79.classification 分类
,qak_bP gOZ$rv^g 80.inspection 检查
'}*5ee](S 8@|_];9#. 81.supervision of counting 监盘
. \*Z: ,ijgq EN 82.observation 观察
4w^B&e% P8e1J0A 83.confirmation 函证
K3&v6 #] |<\LB 84.computation 计算
|n3PznV ]`&EB~K&NY 85.analytical procedures 分析程序
VkT8l4($X< !mrB+<: 86.vouch 核对
Pv{ {zyc 3=1aMQ 87.trace 追查
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X&h4A4#P Xvm.Un<N 89.error 误差
oYnA 3 WEUr;f 90.expected error 预期误差
n8Jx;j zv!%u=49 91.population 总体
LpJ\OI*v D Y($ 92.sampling risk 抽样风险
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0gD?Kx 93.non- sampling risk 非抽样风险
T{bM/?g ]v@#3,BV 94.sampling unit 抽样单位
<wxI>T }b db:b%1hk: 95.statistical sampling 统计抽样
pzezN bV&/)eqv 96.tolerable error 可容忍误差
H^p?t=Y Ck2O?Ne 97.the risk of under reliance 信赖不足风险
s2iR }< qr$=oCqa 98.the risk of over reliance 信赖过度风险
G5E03xvL gQgG_&xkC 99.the risk of incorrect rejection 误拒风险
,:G.V R~CQ=KQ. 100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
afv?z "0+_P{w+ 102.index and cross-referencing 索引和交叉索引
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SF#ys4v fzRzkn:= 103.cash receipt 现金收入
b{s_cOr/ P49lE 104.cash disbursement 现金支出
]<A|GY0q1 z)=D&\HX 105.bank statement 银行对账单
|dpOE<f[ $:s1x\ol 106.bank reconciliation 银行存款余额调节表
%F9%t xIf,1g@Cq9 107.balance sheet date
资产负债表日
Axhe9!Fm Y<X%'Wd\ 108.net realizable value 可变现净值
/d9I2~}B `{CaJ6. 109.storeroom 仓库
aAF:nyV~~0 'N)&;ADx-G 110.sale invoice 销售发票
Cq?l> a Umcs!@ 111.price list 价目表
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,s Ku*@4#<L6h 112.positive confirmation request 积极式询证函
/_l%Dm? !`hjvJryw 113.negative confirmation request 消极式询证函
=|bM|8, 4Z"DF)+} 114.purchase requisition 请购单
j?29_Az r5Jy( ~ 115.receiving report 验收报告
4~hd{8 G/J5 aj[ 116.gross margin 毛利
&OK(6o2m; $)vljM<< 117.manufacturing overhead 制造费用
k'&BAC.K, oqB(l[%z2 118.material requisition 领料单
)TFaG[tj 4K[ E3aA 119.inventory-taking 存货盘点
Yvs)H'n= ~t n*y4uK 120.bond certificate 债券
}RYr) ?P,z^ 121.stock certificate 股票
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ZK1d3 123.entity 被审计单位
EA|*|o4) ]Vo;ZY_\ 124.addressee of the audit report 审计报告的收件人
tm @&f S=~[ 6;G 125.unqualified opinion 无保留意见
fQ=Yf ?b "yXKu)_ 126.qualified opinion 保留意见
AIR,XlD /T]2ZX> 127.disclaimer of opinion 无法表示意见
57* z0< _d76jmujJ 128.adverse opinion 否定意见
UX;?~X Ij` %'/J 查看《
注会考试《审计》中的128个英文单词(一) 》
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