61.assessed level of material misstatement risk 重大错报风险的评估水平
aV,>y"S Q];+?Pu. 62.simall business 小规模企业
aa8WRf P.=&:ay7? 63.accounting system
会计系统
Hi|' esWgYAc3{ 64.test of control 控制测试
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1n1_Z 65.walk-through test 穿行测试
{eMu"< xLP yV&j- 66.communication 沟通
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[6H 67.flow chart 流程图
X2/`EN\ LEKN%2 68.reperformance of internal control 重新执行
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69.audit evidence
审计证据
8(\Az5% A !x"* 70.substantive procedures 实质性程序
eOE7A'X ?yU|;my 71.assertions 认定
o'?Y0Wt y!h$Z6. 72.esistence 存在
p3 qlVE ]+{Cy\*kR 73.occurrence 发生
(G*--+Gn YR=<xn;m. 74.completeness 完整性
z+C>P4c-y& uL1e? 75.rights and obligations 权利和义务
3W5|Y@0 EL;Ir tU 76.valuation and allocation 计价和分摊
r*OSEzGUz j|A *rzL8 77.cutoff 截止
JnlM0jc]` jxm.x[1ki^ 78.accuracy 准确性
g>CF|Wj D: NBb!
79.classification 分类
x;?4A J{ uI}S9 80.inspection 检查
z;xp1t@ G!C2[:[g 81.supervision of counting 监盘
pej/9{*xg( VrD?[&2pE 82.observation 观察
?54=TA|5`F \f}S Hh 83.confirmation 函证
. Zrt/; G^ZL,{ 84.computation 计算
,2qJXMg"=$ ;O}%_ef@ 85.analytical procedures 分析程序
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V<$g^Vb 86.vouch 核对
mqrP0/sN V7G?i\> 87.trace 追查
/JaH RY8;bUSR 88.audit sampling 审计抽样
H[wJ; l #'^!@+) 89.error 误差
W/<]mm~95 tO~D
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>R 90.expected error 预期误差
fIu5d6;' Ek~Qp9B 91.population 总体
r :{2}nE 'ejuzE9 92.sampling risk 抽样风险
Z3<>Z\6D AyB-+oTf( 93.non- sampling risk 非抽样风险
;nyV)+t+a b8P/9D7K? 94.sampling unit 抽样单位
zW,m3~XX: };o6|e:2E 95.statistical sampling 统计抽样
o7i/~JkTP *6sB$E_y 96.tolerable error 可容忍误差
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%<6oKE 97.the risk of under reliance 信赖不足风险
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S 'Cd8l#z7 98.the risk of over reliance 信赖过度风险
&PI}o $Q{)AN;m 99.the risk of incorrect rejection 误拒风险
LY'_U0y4 Oh9wBV 100. the risk of incorrect acceptance 误受风险
`<i|K*u Q^$IlzG7i 101.working trial balance 试算平衡表
@C62%fU {5 FY)v rM*yh 102.index and cross-referencing 索引和交叉索引
Ir|Q2$W2^c B$1nq#@ 103.cash receipt 现金收入
.7++wo!, gQ3Co ./ 104.cash disbursement 现金支出
y8HLrBTza \[Op:^S 105.bank statement 银行对账单
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QmYcd 060<wjX6 106.bank reconciliation 银行存款余额调节表
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hj. M p:c. 107.balance sheet date
资产负债表日
fQi7e5 M` Jj! 108.net realizable value 可变现净值
[wG?&l$.KB -%*>z'|{ 109.storeroom 仓库
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B4U~|k M7^PWC 110.sale invoice 销售发票
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mVfg+d( 111.price list 价目表
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a 9<I 112.positive confirmation request 积极式询证函
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fZ P5 113.negative confirmation request 消极式询证函
FiMP_ y*S U~-Z`_@^- 114.purchase requisition 请购单
Idop!b5! O9wZx%< 115.receiving report 验收报告
3.U5Each- <Z{\3X^ 116.gross margin 毛利
y?GRxoCD"e u4bPj2N8I 117.manufacturing overhead 制造费用
u6IEBYG (( y;<^[ 118.material requisition 领料单
o)F^0t |C?<!6.QmV 119.inventory-taking 存货盘点
(`x6QiG! CT+pkNC 120.bond certificate 债券
dy N`9 fT [JU1 121.stock certificate 股票
QE[ETv | V Ps5 122.audit report 审计报告
g#ubxC7t< NlXHOUw)u 123.entity 被审计单位
Sq8 `)$\ J7W]Str 124.addressee of the audit report 审计报告的收件人
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=O$s 125.unqualified opinion 无保留意见
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(.4mX
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u'M\m7 ,2q LiE> 127.disclaimer of opinion 无法表示意见
Uq `B#JI XSC._)ztEE 128.adverse opinion 否定意见
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9f3} unKTa*U^q 查看《
注会考试《审计》中的128个英文单词(一) 》
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