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
5*YoK)2J ?F"o+]i+^ 63.accounting system
会计系统
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\p )d2Z g 64.test of control 控制测试
}iUK`e =?RI`}vw_H 65.walk-through test 穿行测试
M~:_^B ]@&X*~c^Z 66.communication 沟通
c{MoeIG)v@ C? zS}ob 67.flow chart 流程图
RQ,#TbAe u&:N`f 68.reperformance of internal control 重新执行
3oCI1>k ipv5JD[ 69.audit evidence
审计证据
d51lTGH7Z {[H_Vl@ 70.substantive procedures 实质性程序
YN8x|DLi? )eyzHB,H 71.assertions 认定
VE )D4RL 3( BL 72.esistence 存在
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^VdJE 73.occurrence 发生
QQl.5'PP 1q}LO2 74.completeness 完整性
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xX 75.rights and obligations 权利和义务
]Z!Y*v C`.YOkpj 76.valuation and allocation 计价和分摊
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O 77.cutoff 截止
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78.accuracy 准确性
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tK{) 79.classification 分类
>]h{[kU %4 %N8I'*u 80.inspection 检查
W:r[o%B LqWiw24# 81.supervision of counting 监盘
^j<v~GTx+ *rq*li; 82.observation 观察
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09O 83.confirmation 函证
`d_T3^ayu t!?`2Z5 84.computation 计算
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](@xt 85.analytical procedures 分析程序
gT)(RS`_
) B"4 3o7C 86.vouch 核对
4$Ai!a i 8sv,P 87.trace 追查
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;C 88.audit sampling 审计抽样
c9|4[_&B~ fQoAdw 89.error 误差
iJTG+gx +Br<;sW 90.expected error 预期误差
u3h(EAH> P
y'BMk 91.population 总体
%xgP*%Sv2 ~^F]t$rz 92.sampling risk 抽样风险
c~T{; rc=E%Qv%? 93.non- sampling risk 非抽样风险
g#I`P& LK h=jB^bT 94.sampling unit 抽样单位
,+i^]yF3j +Y?Tr i 95.statistical sampling 统计抽样
MfQ0O?oBp RRO@r}A!y 96.tolerable error 可容忍误差
>{^_]phlb #(]D]f[@ 97.the risk of under reliance 信赖不足风险
/ 4Q=%n BbB3#/g 98.the risk of over reliance 信赖过度风险
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s Qo5 99.the risk of incorrect rejection 误拒风险
2-F7tcya| :V9Q<B^ 100. the risk of incorrect acceptance 误受风险
8r(Vz =9&2udV1 101.working trial balance 试算平衡表
I"]E}n d) %`~4rf"7 102.index and cross-referencing 索引和交叉索引
ev&l=(hY I gJu/{:y^ 103.cash receipt 现金收入
R&uPoY,f ,88B@a 104.cash disbursement 现金支出
U#f* }-[l)<F: 105.bank statement 银行对账单
g!0
j1 Dk\%,[4( 106.bank reconciliation 银行存款余额调节表
AG >D,6Y ~vF*&^4Vh 107.balance sheet date
资产负债表日
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. q~qz^E\T 108.net realizable value 可变现净值
]Jz=.F sO i?_Q@uA~<: 109.storeroom 仓库
l<_v3/3 8mr fs%_ 110.sale invoice 销售发票
U'jmgHq " lD -*e4 111.price list 价目表
Yte*$cJ= %\it4 r3 112.positive confirmation request 积极式询证函
6UIS4_
j Hq+/\ 113.negative confirmation request 消极式询证函
1=]#=)+ 3\2&?VAjR 114.purchase requisition 请购单
@#wG)TA ygTfQtN 115.receiving report 验收报告
:/->m6C`0 0,0WdJAe 116.gross margin 毛利
!5 S# 6~ET@"0uK 117.manufacturing overhead 制造费用
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*r>Y]VG;S 118.material requisition 领料单
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E.#JCO|(1 119.inventory-taking 存货盘点
[<+T@"y &'\-M6GW 120.bond certificate 债券
s\'t=}0q 2zo>`;l 121.stock certificate 股票
2Jo|P A`9 T c-fO
/0 122.audit report 审计报告
SP0ueAa} 6@Q; LV+ 123.entity 被审计单位
b?k,_;\ tli*3YIw 124.addressee of the audit report 审计报告的收件人
C4E* q3[Y ; <- f 125.unqualified opinion 无保留意见
B{#Fm6 8hV4l'Pa72 126.qualified opinion 保留意见
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Jx,4be 127.disclaimer of opinion 无法表示意见
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CzB7x ILG&l<!E 128.adverse opinion 否定意见
Sn97DCdk "+Ks# 查看《
注会考试《审计》中的128个英文单词(一) 》
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