61.assessed level of material misstatement risk 重大错报风险的评估水平
cI2Ps3~"Q (]#^q8)]\9 62.simall business 小规模企业
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\<% 9lYKG^#D 63.accounting system
会计系统
8oX1 F(R 9\_s&p=:. 64.test of control 控制测试
C7%R2>}?f roS" q~GS, 65.walk-through test 穿行测试
hZ4 5i?% KR?;7*qF 66.communication 沟通
W> pe- gnp.!- 67.flow chart 流程图
!K-1tp$ xTAfVN 68.reperformance of internal control 重新执行
wsQnjT> 2w.FC 69.audit evidence
审计证据
u nv:sV#b g6Vkns4 70.substantive procedures 实质性程序
.Pm5nS e/D{^*~S 71.assertions 认定
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72.esistence 存在
KtQs uL% oZ%uq78#[% 73.occurrence 发生
UPfE\KN+p# "^4*,41U 74.completeness 完整性
,l>w9?0Z |xB`cSu( 75.rights and obligations 权利和义务
Ij#mmj NW gNZwD6GMe? 76.valuation and allocation 计价和分摊
>fC&bab 84(Jo_9 77.cutoff 截止
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! !`{?qQ[= 78.accuracy 准确性
Kki(A4;7F o26Y}W 79.classification 分类
Exwd,2> /4r2B.91O 80.inspection 检查
#ZZe*B!s_ %j&vV>2 81.supervision of counting 监盘
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7UBDd1 82.observation 观察
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8 )?jFz'<r 83.confirmation 函证
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Dw<kX 6p 84.computation 计算
FS"Ja`>j~ IOFXkpKR 85.analytical procedures 分析程序
gvc@q`_] NO*,}aeG 86.vouch 核对
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4F EE'2<"M 87.trace 追查
(U'n1s/X C1-U2@ 88.audit sampling 审计抽样
<J^5l0)q NCk-[I?R 89.error 误差
29:2Xu i ^JY {< 90.expected error 预期误差
xsZN@hT J^"_H:1[ 91.population 总体
5]i#l3") O<vBuD2 92.sampling risk 抽样风险
O8Mypv/C D*.3]3-I 93.non- sampling risk 非抽样风险
CAc]SxLh $j- Fm:ZIA 94.sampling unit 抽样单位
@JSWqi> T.#_v#oM 95.statistical sampling 统计抽样
e, sS. JlSqTfA 96.tolerable error 可容忍误差
G4i%/_JU 1XN%&VR>^D 97.the risk of under reliance 信赖不足风险
C6gSj1 T]0K4dp+ 98.the risk of over reliance 信赖过度风险
0@_8JB ?E `6rLd>=R 99.the risk of incorrect rejection 误拒风险
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yF,N 100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
p7+{xXf bAt!S 102.index and cross-referencing 索引和交叉索引
^fKKsfIf /%m?D o 103.cash receipt 现金收入
k[mp( VsA_x 104.cash disbursement 现金支出
3~`\FuHHe -F`gRAr- 105.bank statement 银行对账单
p cD}SY 7NEOaX(J9 106.bank reconciliation 银行存款余额调节表
Gh_5$@ hF O4-#)#-)S~ 107.balance sheet date
资产负债表日
EW]DzL3 9@t&jznt< 108.net realizable value 可变现净值
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0r:qku 109.storeroom 仓库
u9;3Xn8 ]oix))'n 110.sale invoice 销售发票
~H''RzN z .lb(xQ 111.price list 价目表
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o< 7* fe4/[S{a 112.positive confirmation request 积极式询证函
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;T 113.negative confirmation request 消极式询证函
wOUCe#P|r heF'7ezv# 114.purchase requisition 请购单
KXTk.\c mmFcch$Jv 115.receiving report 验收报告
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81[^ 116.gross margin 毛利
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e 117.manufacturing overhead 制造费用
"QfF]/: \ bNDeA&l 118.material requisition 领料单
"7alpjwb *mWS+xcU(L 119.inventory-taking 存货盘点
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$9./+ $xvwnbq#y 120.bond certificate 债券
7T X$ 'o]}vyz; 121.stock certificate 股票
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fNr*\=$ 122.audit report 审计报告
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4 #;2mP6a[ 123.entity 被审计单位
t2ui9:g4j -}qay@cDt 124.addressee of the audit report 审计报告的收件人
a6T!)g C1HNcfa7 125.unqualified opinion 无保留意见
.Xta;Py|J -?T|1FA, 126.qualified opinion 保留意见
sN[q.M? w2"]%WS % 127.disclaimer of opinion 无法表示意见
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SFY>s aLevml2:T 128.adverse opinion 否定意见
NnZ_x>R <D nv=)Rq 查看《
注会考试《审计》中的128个英文单词(一) 》
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