61.assessed level of material misstatement risk 重大错报风险的评估水平
SD6xi\8 }9Z?UtS 62.simall business 小规模企业
VWG#v#o ^=wG#!#V"1 63.accounting system
会计系统
R/iw#.Yy X.g")Bt7 64.test of control 控制测试
oZ@_o3VG 0bpl3Fh.v 65.walk-through test 穿行测试
R)#D{/#FW atFj Vk^ 66.communication 沟通
+MeEy{; .c+RFX@0 67.flow chart 流程图
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R {+Rvk }$;T.[ ~ 69.audit evidence
审计证据
_#e='~; e4ajT 70.substantive procedures 实质性程序
>0SF79-RE .) B _~tct 71.assertions 认定
!o&Mw:d >0 i?} 72.esistence 存在
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~A X{ZBS^M 73.occurrence 发生
O.1Z3~r-N `96:Z-!} 74.completeness 完整性
ZV_Z)< 6A/Nlk. 75.rights and obligations 权利和义务
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y?P:yy r+>E`GGQ 76.valuation and allocation 计价和分摊
Ps.O.2Z5ZB 6,0pkx&Nv 77.cutoff 截止
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{ ALwkX"AN 78.accuracy 准确性
oWo"`"P z(3mhMJY 79.classification 分类
+*d,non6v (( Ec:(:c 80.inspection 检查
bUp%87<*X 'sY>(D*CQ 81.supervision of counting 监盘
As1Er[> ev#d1s|<S 82.observation 观察
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Z%XBuq:BY 83.confirmation 函证
Z.:5<oEKg .F?yt5{5No 84.computation 计算
)"jG)c^1* C_PXh>H]' 85.analytical procedures 分析程序
~7b'4\ 7~eo^/PbS 86.vouch 核对
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C~ 87.trace 追查
E[t\LTt*n |VlAt#E 88.audit sampling 审计抽样
(Y'rEc#H&z YurK@Tq7 89.error 误差
bUAjt>+ g 6>RyjN 90.expected error 预期误差
Q9 kKk L1Fn;nR 91.population 总体
q uv`~qn ]NuY{T&: 92.sampling risk 抽样风险
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;| H<%7aOwO2 93.non- sampling risk 非抽样风险
o]MQ)\r \Q*3/_}G 94.sampling unit 抽样单位
v.cB3/$z Gc4N)oq)}b 95.statistical sampling 统计抽样
@+Berb \ H<'W" 96.tolerable error 可容忍误差
&EXql'] E[nW B"pxE 97.the risk of under reliance 信赖不足风险
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upPu 98.the risk of over reliance 信赖过度风险
M$%aX,nk' 2j4VW0: 99.the risk of incorrect rejection 误拒风险
K,|Gtaa~ Zj~tUCc 100. the risk of incorrect acceptance 误受风险
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AkF# C9 C?bPdJ,6 101.working trial balance 试算平衡表
11X-X %9-).k 102.index and cross-referencing 索引和交叉索引
-G;4['p ?_m;~>C 103.cash receipt 现金收入
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q+ mmTc.xh 104.cash disbursement 现金支出
Puily9# [ #A!B#` 105.bank statement 银行对账单
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z6|P]u 106.bank reconciliation 银行存款余额调节表
U&w
Ve$ \KLWOj% 107.balance sheet date
资产负债表日
bW3e*O$V 0}PW?t76 108.net realizable value 可变现净值
l0tMdsz x~j% 109.storeroom 仓库
4eBM/i e0j*e7$ 110.sale invoice 销售发票
S=krF yFw H `),PY
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D>?%p"e UG&/0{j5XV 112.positive confirmation request 积极式询证函
#2_phm' qK.8^{b 113.negative confirmation request 消极式询证函
*@cXBav/< bzk@6jR1 114.purchase requisition 请购单
,Ztj w;}P<K 115.receiving report 验收报告
[% |i lmj73OB3 116.gross margin 毛利
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b\Gg 117.manufacturing overhead 制造费用
IA$:r@QNx8 f/*Xw {s# 118.material requisition 领料单
>Ah [uM 'Xxt[Jy 119.inventory-taking 存货盘点
mJ#u] tiL @,i:fY 120.bond certificate 债券
4}W*,&_ oSx]wZZ 121.stock certificate 股票
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6n 122.audit report 审计报告
BtVuI5*h 'r(}7>~fC 123.entity 被审计单位
]hS4'9lD ,K+K`"Oy 124.addressee of the audit report 审计报告的收件人
2e/ JFhA Y71io^td~j 125.unqualified opinion 无保留意见
lyF~E #J)sz,)( 126.qualified opinion 保留意见
80![aj}z4G HB||'gIC 127.disclaimer of opinion 无法表示意见
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l% 128.adverse opinion 否定意见
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xl5mI~n_~ 查看《
注会考试《审计》中的128个英文单词(一) 》
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