61.assessed level of material misstatement risk 重大错报风险的评估水平
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| 62.simall business 小规模企业
h@E7wp1'~ (dfC}x(3h 63.accounting system
会计系统
QM![tZt%; ]5K+W 64.test of control 控制测试
Kt](| gu6%$z 65.walk-through test 穿行测试
g<@Q)p*ow (dZ]j){ 66.communication 沟通
RIQ-mpg~(k 3&>0'h 67.flow chart 流程图
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eB%k 68.reperformance of internal control 重新执行
06O_!"GD} xP_/5N=f 69.audit evidence
审计证据
O wuc9 r;xy/*%Mtj 70.substantive procedures 实质性程序
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3H0$1 71.assertions 认定
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/s 72.esistence 存在
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2Nxpxho _Dd>e=v 73.occurrence 发生
Ui!l3_O d#TA20` 74.completeness 完整性
$[}EV(#y Y0.'u{J* 75.rights and obligations 权利和义务
"w$,`M?2 mogmr 76.valuation and allocation 计价和分摊
0^R, d M >{QO$F# 77.cutoff 截止
>s 6ye s;YbZ*oaMe 78.accuracy 准确性
xL1Li]fM!' #M{qMJHDo 79.classification 分类
R)BXN~dQ [zBi*%5O 80.inspection 检查
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l$}plT4 p J_+n:_{ 81.supervision of counting 监盘
r88De=* ff5 gE' 82.observation 观察
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_XT'h;m 83.confirmation 函证
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QhS5e 84.computation 计算
zPND$3&' M,S'4Szuk 85.analytical procedures 分析程序
'prHXzi(h BGBHA"5fz 86.vouch 核对
}04mJY[ hO&b\#@~ 87.trace 追查
yw$4Hlj5 g\fj6 88.audit sampling 审计抽样
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uf90 iX6>u4~( 90.expected error 预期误差
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^t5My[R uZtN,Un 92.sampling risk 抽样风险
Oo@o$\+v g&c ~grD 93.non- sampling risk 非抽样风险
n'v\2(&uYN UL-_z++G 94.sampling unit 抽样单位
4[@YF@_=M >P:X\5Oj 95.statistical sampling 统计抽样
~<f[7dBv E I zy 96.tolerable error 可容忍误差
Z.Yq)\it V-}}?c1 F 97.the risk of under reliance 信赖不足风险
IO)#O< _yv#v_Z 98.the risk of over reliance 信赖过度风险
xy[#LX)RW /3,Lp-kp 99.the risk of incorrect rejection 误拒风险
uD>= dv>n38&mDQ 100. the risk of incorrect acceptance 误受风险
UMR ?q0J 8 s$6R|ti 101.working trial balance 试算平衡表
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o6!gZ1 ,< x/ 102.index and cross-referencing 索引和交叉索引
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d az6& 103.cash receipt 现金收入
U_(>eVi7F A,9JbX 104.cash disbursement 现金支出
2Qp}f^ +Cw_qS"= 105.bank statement 银行对账单
= 'NV3by k?14'X*7yu 106.bank reconciliation 银行存款余额调节表
&\N>N7/1 b&+zAt. 107.balance sheet date
资产负债表日
]a4U\yr Sp80xV_B 108.net realizable value 可变现净值
Lj3o-@\*j p0bWzIH 109.storeroom 仓库
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@ 110.sale invoice 销售发票
A/>Q5) x 3=1/#9 111.price list 价目表
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F\e[Ax5 112.positive confirmation request 积极式询证函
}_]AQN$'G </{Zb. 113.negative confirmation request 消极式询证函
_-TplGSO=c y4Jc|) 114.purchase requisition 请购单
2bNOn%! y("WnVI 115.receiving report 验收报告
Q?k*3A HU $"o6ap 116.gross margin 毛利
f1MRmp-f' HrBJi 117.manufacturing overhead 制造费用
= ^NvUrK 'q-q4QCB 118.material requisition 领料单
}tW-l*\U s$R /!,c 119.inventory-taking 存货盘点
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.(3n eWcqf/4?" 120.bond certificate 债券
H2s:M ?{S>%P A_B 121.stock certificate 股票
]nhh|q9r{ a{]=BY oL 122.audit report 审计报告
'Rn-SD~gIr !CGX \cvW 123.entity 被审计单位
K3?5bT_{ fHup&|. 124.addressee of the audit report 审计报告的收件人
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v.A\: t )zd'[ 125.unqualified opinion 无保留意见
5?k5J\+ =X4Fn^w"4O 126.qualified opinion 保留意见
|h]V9= d.wGO]" 127.disclaimer of opinion 无法表示意见
$Z@*!B^ LTWkHyx 128.adverse opinion 否定意见
h<G4tjtk ^c\O,*: 查看《
注会考试《审计》中的128个英文单词(一) 》
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