61.assessed level of material misstatement risk 重大错报风险的评估水平
w f.T3 O[@q%&_ 62.simall business 小规模企业
yY).mxRN _l`e#XbG 63.accounting system
会计系统
OX]V)QHVZ >o,^b\ 64.test of control 控制测试
bpAv1udX-W q'[}9e`Q 65.walk-through test 穿行测试
OWq'[T4 !A3-0zN! 66.communication 沟通
cf_|nL#9 _*M42<wcO 67.flow chart 流程图
Cizvw'XDV Lo.rvt
68.reperformance of internal control 重新执行
+EXJ\wy Fh|#u:n 69.audit evidence
审计证据
K6JVg$ n{0Ld -zH 70.substantive procedures 实质性程序
`O?T.p) w8Q<r. 71.assertions 认定
YUU-D( rf:XRJ<4 72.esistence 存在
uQ$^;Pr D1
Z{W 73.occurrence 发生
zdl%iop3e q<W=#Sx 74.completeness 完整性
WUc#)EEM) \2-@' ^i 75.rights and obligations 权利和义务
rHge~nY< -/C)l)V} 76.valuation and allocation 计价和分摊
sb_oD{+gW Wm~` ~P 77.cutoff 截止
QS.>0i/7l }kHdK vZ 78.accuracy 准确性
Jq.lT(E8D N{SQ(%V 79.classification 分类
<:>SGSE9 wFh8?Z3u_ 80.inspection 检查
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'7Nr8D4L 81.supervision of counting 监盘
gF=jf2{YX rPNb\Ri 82.observation 观察
gbeghLP[? -$VZtex 83.confirmation 函证
{#P`^g XKA&XpF 84.computation 计算
mP38T{ AE`We
$! 85.analytical procedures 分析程序
j:T/ iH!YF 5RH2"*8T 86.vouch 核对
hRI"y":zD Zv_.na/^K 87.trace 追查
keW~ NM V-I(WzR9y 88.audit sampling 审计抽样
anw}w!@U .o1^Oh 89.error 误差
3nZ9m _\PNr.D8 90.expected error 预期误差
>h2%[j= 4to% `)] 91.population 总体
W6T|iZoV"r YIt & > 92.sampling risk 抽样风险
p^nL&yIW,% =(a1+.O 93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
)D'^3)FF aSuM2 95.statistical sampling 统计抽样
b*;"q9u5 \;-fi.Hrf$ 96.tolerable error 可容忍误差
%<?0apO b `2|I { 97.the risk of under reliance 信赖不足风险
k:2QuG^ k%wn0Erd 98.the risk of over reliance 信赖过度风险
[%50/_h 5(W"-A} 99.the risk of incorrect rejection 误拒风险
ML-)I&
>tT G2LK] 100. the risk of incorrect acceptance 误受风险
fPi3sb`} _rV 5E 101.working trial balance 试算平衡表
~U(,TjJb L@75-T 102.index and cross-referencing 索引和交叉索引
+X`V|E,no ,:~0F^z 103.cash receipt 现金收入
q#Zs\PD
x:vu'A 104.cash disbursement 现金支出
-[= drj9I ms($9 Lv/ 105.bank statement 银行对账单
GU't%[ Ftw;Yz 106.bank reconciliation 银行存款余额调节表
i,V;xB2 wxm:7$4C 107.balance sheet date
资产负债表日
2 oa#0`{ -U<Upn)2 108.net realizable value 可变现净值
{7!UQrm< a $"ib 109.storeroom 仓库
B63pgPX O\K_q7iO6 110.sale invoice 销售发票
_|72r}j t NsPB6Z 111.price list 价目表
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:3u@06a 112.positive confirmation request 积极式询证函
hS[yNwD mcz+P | 113.negative confirmation request 消极式询证函
ug{R 3SS pE{yv1Yg 114.purchase requisition 请购单
^qCkt1C-M Qr1e@ =B 115.receiving report 验收报告
s[8@*/ds Auy_K?he] 116.gross margin 毛利
h8\
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kc7lc|'z 7nbB^
2 118.material requisition 领料单
&t5{J53 :16P.z1L 119.inventory-taking 存货盘点
Tirux ; awvDe 120.bond certificate 债券
g8!wb{8?s tb:L\A^: 121.stock certificate 股票
,uzN4_7u b{fQ|QD{^E 122.audit report 审计报告
0-
LpqX T&86A\D\z 123.entity 被审计单位
V\V)<BARe yq+!czlZ 124.addressee of the audit report 审计报告的收件人
J 5h+s-' -XRn~=5 125.unqualified opinion 无保留意见
"NRDNqj( >3awn*N 126.qualified opinion 保留意见
2F%W8Y3 0O k,oW{ 127.disclaimer of opinion 无法表示意见
i
Hf-{[[Z `mye}L2I 128.adverse opinion 否定意见
0l;<5 kNu'AT#3| 查看《
注会考试《审计》中的128个英文单词(一) 》
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