61.assessed level of material misstatement risk 重大错报风险的评估水平
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C 62.simall business 小规模企业
pV|?dQ !vp!\Zj7o 63.accounting system
会计系统
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'? Qr-J-2s ?B 65.walk-through test 穿行测试
W3/Stt$D U7%pOpO! 66.communication 沟通
0HuRFl EAE\Xv 67.flow chart 流程图
^? xJpr%) vFC=qLz: 68.reperformance of internal control 重新执行
Z3~*R7G8> iT9Ex9RL 69.audit evidence
审计证据
&b")`p&K Jl4XE%0 70.substantive procedures 实质性程序
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:%Y 71.assertions 认定
Y4!q 1]TGX et}Y4,: 72.esistence 存在
`v2l1CQ:^ 7kpW1tjY 73.occurrence 发生
=/!S ZboJszNb; 74.completeness 完整性
LVl0:!>~ )t|Q7$v1 75.rights and obligations 权利和义务
NG!Q< !Y ER0#$yFpM 76.valuation and allocation 计价和分摊
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at]Q4 FtDAk? 78.accuracy 准确性
hdqls0 r 7[0k5- 79.classification 分类
rh&Eu qE% B{(l5B6 80.inspection 检查
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X Cbvl( ( 81.supervision of counting 监盘
9<CUsq@i: IqKXFORiNI 82.observation 观察
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0_I"b2Y K05Y;URbd 83.confirmation 函证
A1$'[8U~3 e`1s[ ^B 84.computation 计算
!sQ8,l0h geSo#mV 85.analytical procedures 分析程序
i3j jPN! OBQ!0NM_b 86.vouch 核对
$KHDS:& q\Kdu5x{ 87.trace 追查
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88.audit sampling 审计抽样
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l'k_<a* 89.error 误差
)p9n|C XPTB,1g+f 90.expected error 预期误差
JjML!; # |[@Due 91.population 总体
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^BTNx2VHf *3Z#r 93.non- sampling risk 非抽样风险
\>7-<7+I6 UF&Wgj [ 94.sampling unit 抽样单位
lf#six E|3aiC,5 95.statistical sampling 统计抽样
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_>64XUZ<n 96.tolerable error 可容忍误差
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FF!mL 97.the risk of under reliance 信赖不足风险
%&(\dt&R1h 6I![5j 98.the risk of over reliance 信赖过度风险
y-k-E/V} x%&V!L 99.the risk of incorrect rejection 误拒风险
-v@^6bQVp ohk =7d.' 100. the risk of incorrect acceptance 误受风险
R.;59s )6WU&0>AU8 101.working trial balance 试算平衡表
8;3FTF !iqz 4E 102.index and cross-referencing 索引和交叉索引
8!Kfe ,1L^#?Q~ 103.cash receipt 现金收入
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ond/e&1 104.cash disbursement 现金支出
&pl;U\dc*a sOmYQ{R 105.bank statement 银行对账单
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Ta$<#wb 106.bank reconciliation 银行存款余额调节表
$y}Tbm omP7| 107.balance sheet date
资产负债表日
cG6+'=]3< `#F>?g$2 108.net realizable value 可变现净值
5S bSz!s`$ 2c]O Mtk 109.storeroom 仓库
]A[~2] (@9}FHJzi 110.sale invoice 销售发票
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u"ow?[E &(0);I@fc 112.positive confirmation request 积极式询证函
_qfdk@@g ~8K~@e $./ 113.negative confirmation request 消极式询证函
T^W8_rm*3 M:N>{_1& 114.purchase requisition 请购单
.w&Z=YM r@aFB@ 115.receiving report 验收报告
[gDvAtTZ5 hQO~9mQ+! 116.gross margin 毛利
UF4QPPH4 w *0T"hK 117.manufacturing overhead 制造费用
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B 118.material requisition 领料单
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klKt^h- 3:RZ@~u= 120.bond certificate 债券
E#OKeMK UHHe~L 121.stock certificate 股票
UNJ|J$T] BDA\9m^3 122.audit report 审计报告
a<Ta *:R$0 [z?XVl< 123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
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g7z?AZ M II]sF 125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见
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p k58lmuU 127.disclaimer of opinion 无法表示意见
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"G.0vJ 59LIK&w 128.adverse opinion 否定意见
yl*S|= 8;k #"jWPe,d 查看《
注会考试《审计》中的128个英文单词(一) 》
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