61.assessed level of material misstatement risk 重大错报风险的评估水平
sfy}J1xIL *q[;-E(fZ# 62.simall business 小规模企业
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GabNk (Y^tky$9 63.accounting system
会计系统
hL}ZPHA 5e?<x>e 64.test of control 控制测试
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mGJRCK_ 1FT3d 66.communication 沟通
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Ut #veV {,g 67.flow chart 流程图
(I+e@UUiL Zzb?Nbf 68.reperformance of internal control 重新执行
(zk/>Ou 9E[==2TO 69.audit evidence
审计证据
BP\6N%HC%& xZ>j Q_} 70.substantive procedures 实质性程序
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+g) }O| 9Qb 71.assertions 认定
(I35i!F+tY y3PrLBTz 72.esistence 存在
MY}K.^4^ k;qWiYMV 73.occurrence 发生
|WOc0M[U =4V SbOlZ 74.completeness 完整性
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<num!@2D 75.rights and obligations 权利和义务
roBb8M|q Tb8r+~HK 76.valuation and allocation 计价和分摊
lJT"aXt'M OEC/'QOae 77.cutoff 截止
6}|h {2i8]Sp1d/ 78.accuracy 准确性
1083p9Uh rI6+St 79.classification 分类
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2Vw2r@S/ 80.inspection 检查
( 5uSqw&U (=EDqAZg 81.supervision of counting 监盘
pUW7p #l7v|)9v 82.observation 观察
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>.</68Z Tf?`_jL 83.confirmation 函证
Ed2A\S6tl @X560_x[q 84.computation 计算
xH}bX- m k]`-Y E 85.analytical procedures 分析程序
qV/>d', 1i'y0]f 86.vouch 核对
ZE~zs~z| ,H^!G\ 87.trace 追查
ErQ6a%~, Xkg 88.audit sampling 审计抽样
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{Qn{w%!| 89.error 误差
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Nd{U|k3pL 90.expected error 预期误差
X>P|-n# <^_crJONom 91.population 总体
TU*EtE'g/ _mwt{D2r} 92.sampling risk 抽样风险
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4"\cA:9a ZmNNR 1%/ 94.sampling unit 抽样单位
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3hrI 5 ju.pQ=PSX 95.statistical sampling 统计抽样
2A:h&t/|C U%[ye0@: 96.tolerable error 可容忍误差
~1 31|e`C N^@:+,<3 97.the risk of under reliance 信赖不足风险
F[`dX a(ITv roM/ 98.the risk of over reliance 信赖过度风险
3eXIo= ffBd 99.the risk of incorrect rejection 误拒风险
N;6o=^ic <V Rb 100. the risk of incorrect acceptance 误受风险
CjP<'0gT c %Cbq0+2 101.working trial balance 试算平衡表
Xtz:^tg 4v3gpLH 102.index and cross-referencing 索引和交叉索引
Im@OAR4,R FF!PmfF' 103.cash receipt 现金收入
1?1Bz?EKF* U V*Ruy- 104.cash disbursement 现金支出
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k k+w Ji 105.bank statement 银行对账单
di0@E<@1: (V]3w 106.bank reconciliation 银行存款余额调节表
G9yK/g&q hqmE]hwc 107.balance sheet date
资产负债表日
79exZ7| 1EEcNtpub] 108.net realizable value 可变现净值
T<?kH $~W5! m 109.storeroom 仓库
.g\Oj0Cbxh 6$'*MpYF4 110.sale invoice 销售发票
|iUC\F=- $?bD55 111.price list 价目表
MGt>:&s(] T,1qR:58 112.positive confirmation request 积极式询证函
EG\;l9T F P|cA^$< 113.negative confirmation request 消极式询证函
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lR1 p?,<{mAe 115.receiving report 验收报告
||awNSt {7z]+ h 116.gross margin 毛利
e5P9P%1w Z?!AJY 117.manufacturing overhead 制造费用
,f$P[c MJ1qU}+] 118.material requisition 领料单
c {%mi ;p`to"6IFD 119.inventory-taking 存货盘点
%oTBh* K'o o,dp{+({ 120.bond certificate 债券
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3C^tV jYRSV7d 121.stock certificate 股票
5~@-LXqL &{a!)I> 122.audit report 审计报告
Y$A2{RjRq iC=>wrqY> 123.entity 被审计单位
,.>9$( s 85q/|9D 124.addressee of the audit report 审计报告的收件人
c&',#.9 ?{J1Uw< 125.unqualified opinion 无保留意见
!V3+(o1 _G/R;N71 126.qualified opinion 保留意见
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* 127.disclaimer of opinion 无法表示意见
$sda'L5^p t:fz%IOe 128.adverse opinion 否定意见
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2<r6i XxS#~J?:_ 查看《
注会考试《审计》中的128个英文单词(一) 》
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