61.assessed level of material misstatement risk 重大错报风险的评估水平
qr*e9Uk^ ^R+CkF4l l 62.simall business 小规模企业
,z((?h,nm Vrp]YRL` 63.accounting system
会计系统
L<Z2 I'<sJs*p 64.test of control 控制测试
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Y4Mr l`:-B'WM 65.walk-through test 穿行测试
((BdT:T\_ )R@Y$*fm 66.communication 沟通
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sBE@{w% 67.flow chart 流程图
Xi=4S[.4 h}+Gz={Q^ 68.reperformance of internal control 重新执行
|g\CS4$ eW_EWVH 69.audit evidence
审计证据
X(]J\?n' pQm-Hr78j 70.substantive procedures 实质性程序
uBaGOW|Pl Gl T/JZ9 71.assertions 认定
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:M6d1 72.esistence 存在
Z~"8C Kz w#sP5qKv8 73.occurrence 发生
z2dW)_fU$ 1n $ 74.completeness 完整性
Ez>!%Hpn\ l-'\E6grdH 75.rights and obligations 权利和义务
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!rw!,g (8GA;:G7G 76.valuation and allocation 计价和分摊
_b[Pk;8}j; {6wy}<ynC+ 77.cutoff 截止
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gBxcmv 80.inspection 检查
XP@&I[J3sI vLcOZ^iK 81.supervision of counting 监盘
leJ3-w{ 2 0h"uJco, 82.observation 观察
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ztvR0C 84.computation 计算
}ev+WIERQV AyMbwCR"X 85.analytical procedures 分析程序
G*^4CJ '\LU 8VC 86.vouch 核对
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uWu- 3WY:Fn+# 87.trace 追查
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88.audit sampling 审计抽样
9!vimu) tqOx8% 89.error 误差
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t$U=M 90.expected error 预期误差
<``krPi 9QN(Wq@ 91.population 总体
f.U.( N_y#Y{c{( 92.sampling risk 抽样风险
uulzJbV,K 5ZHO+@HiFH 93.non- sampling risk 非抽样风险
q62U+o9G !Y]%U @4} 94.sampling unit 抽样单位
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cbiO)@I 95.statistical sampling 统计抽样
.+ CMm5T #4?:4Im# 96.tolerable error 可容忍误差
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q&EwD(k 97.the risk of under reliance 信赖不足风险
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VX17 98.the risk of over reliance 信赖过度风险
_1HEGX\ PAy7b7m~B 99.the risk of incorrect rejection 误拒风险
qyYf&VC} Kr;F4G|Qt 100. the risk of incorrect acceptance 误受风险
v1Jg8L= LfG$?<}hR 101.working trial balance 试算平衡表
C=PV-Ul+ 4fdO Ow 102.index and cross-referencing 索引和交叉索引
[$%0[;jtS \W})Z72 103.cash receipt 现金收入
Ya,(J0l bn"z&g 104.cash disbursement 现金支出
|#(g8ua7 '3ZYoA% 105.bank statement 银行对账单
$*dY f ZfIeq<8_ 106.bank reconciliation 银行存款余额调节表
+8V| .[X"+i\ 107.balance sheet date
资产负债表日
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6 108.net realizable value 可变现净值
b'yW+ v`u>;S_ 109.storeroom 仓库
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sazF& Q##L|*Qy 110.sale invoice 销售发票
u:O6MO9^ U-:_4[ 111.price list 价目表
vD4<G{ h}(GOYS) 112.positive confirmation request 积极式询证函
rlVo}kc7: 1'g{tP"d 113.negative confirmation request 消极式询证函
7_ah1IEK $;%dQ!7* 114.purchase requisition 请购单
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dZm J*CfG;Y: 115.receiving report 验收报告
_7 9 ?,U] )VCRbz"[g 116.gross margin 毛利
QG=&{-I~[3 H)&pay 117.manufacturing overhead 制造费用
n`)wD~mk 4 jeUYkJUM 118.material requisition 领料单
K=C).5=U )Y+?)=~ 119.inventory-taking 存货盘点
$C !Mk k/ ZuFTN 120.bond certificate 债券
#T8$NZA &OSyU4r 121.stock certificate 股票
A?sU[b6_ Z'sO9Sg8> 122.audit report 审计报告
xd`!z`X!,s s%R'c_cGZ 123.entity 被审计单位
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I5? tcxs%yWO1 124.addressee of the audit report 审计报告的收件人
+~A<&7[} \3@A C7 125.unqualified opinion 无保留意见
}X`jhsqT :+>:>$ao 126.qualified opinion 保留意见
nu#_,x<LS 'qg q8 127.disclaimer of opinion 无法表示意见
zl!`*{T{ R'q:Fc 128.adverse opinion 否定意见
#TX=%x6 kDG'5X;+ 查看《
注会考试《审计》中的128个英文单词(一) 》
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