61.assessed level of material misstatement risk 重大错报风险的评估水平
6*oTT(0<p :<G+)hIK 62.simall business 小规模企业
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63.accounting system
会计系统
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{?m^ 64.test of control 控制测试
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3gXUfv2ID 65.walk-through test 穿行测试
^Q:`2C5 zT 40,rk 66.communication 沟通
J\},o|WI C3Z(k} 67.flow chart 流程图
~oyPmIcb E0'6 !9y 68.reperformance of internal control 重新执行
+n]Knfi 438>)= 69.audit evidence
审计证据
O$ oN1 6/C 70.substantive procedures 实质性程序
ITOGD :~(^b;yhZ 71.assertions 认定
N1t:i? q& unB "dE 72.esistence 存在
+DDvM;31w S!c@6&XJm? 73.occurrence 发生
ZuON@ ( $a]dxRkz 74.completeness 完整性
{=Y&q~:8v $t?e=#G 75.rights and obligations 权利和义务
=sJHnWL[ =1uI >[aN 76.valuation and allocation 计价和分摊
AY]nc#zz [! o-F; 77.cutoff 截止
b(,[g>xH mcracj[B 78.accuracy 准确性
g==^ioS}* (/BkwbJyE 79.classification 分类
]+S QS^4 IVKE dwA 80.inspection 检查
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Rx<F^J P$yJA7]j;% 82.observation 观察
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S`/6 E{B<}n|}& 83.confirmation 函证
ivk|-C'\ :-8u*5QK]` 84.computation 计算
t$2{U z@j&vW 85.analytical procedures 分析程序
Ky|0IKE8Z BcWReyO<M 86.vouch 核对
];YOP%2 ZG|T-r;~ 87.trace 追查
!{LwX Kf k[m-"I%ZFX 88.audit sampling 审计抽样
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&Fh8 )*B.y|b# 89.error 误差
6]*qx5m`<l <Th.}= 90.expected error 预期误差
I`l<}M FS0SGBo 91.population 总体
4{=Em5`HbO gB#t"s) 92.sampling risk 抽样风险
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inPGWG K] |BR&p)7) 94.sampling unit 抽样单位
5{UGSz 1 S6uBk"V! 95.statistical sampling 统计抽样
qmGB~N|N cD]t%`* 96.tolerable error 可容忍误差
}N NyUwFa +9t@eHJT1 97.the risk of under reliance 信赖不足风险
y)2]:nD`B .+.Pc_fv 98.the risk of over reliance 信赖过度风险
]4PG[9J@ hk(^?Fp 99.the risk of incorrect rejection 误拒风险
/>$kDe 8@!SM 100. the risk of incorrect acceptance 误受风险
!Qy3fs \I>,j,c 101.working trial balance 试算平衡表
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'j%.Dd8 102.index and cross-referencing 索引和交叉索引
\|kU{d0 Ty>`r n 103.cash receipt 现金收入
)57OZ Z"A:^jZ<s 104.cash disbursement 现金支出
1cPi>?R: ]0o78(/w2 105.bank statement 银行对账单
Xa36O5$4]9 Q"KH!Bu%P 106.bank reconciliation 银行存款余额调节表
@E1N9 S?> w!Z3EA ;` 107.balance sheet date
资产负债表日
0=~Ji_5mB F$.M2*9 108.net realizable value 可变现净值
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'8Yx 109.storeroom 仓库
9K)2OX;$w 3=`UX 110.sale invoice 销售发票
>t.I,Zn qk+:p]2 111.price list 价目表
N52N ^X> % 30&6 " 112.positive confirmation request 积极式询证函
CpA=DnZ }pA0mW9 113.negative confirmation request 消极式询证函
B<i1UJ5 X)\t=><< 114.purchase requisition 请购单
yQ\c<z^e k9a-\UIMet 115.receiving report 验收报告
=>&d[G[m! 'Kl} y, 116.gross margin 毛利
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sFsG *PD7H9m 118.material requisition 领料单
Tk)y*y .^uNzN~ 119.inventory-taking 存货盘点
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VOW( L_Om<LO2 120.bond certificate 债券
b16\2%Ea1 [Qr#JJ 121.stock certificate 股票
(;\JCeGA TtlZum\ 122.audit report 审计报告
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c
JGU~\ A(ql}cr 124.addressee of the audit report 审计报告的收件人
ELPzqBI l.El3+ 125.unqualified opinion 无保留意见
0"LJ{:plz /U+0T>(HS 126.qualified opinion 保留意见
#,lJ>mTe4 ]9F$/M# 127.disclaimer of opinion 无法表示意见
:.J Ad$>P vjmNS=l 128.adverse opinion 否定意见
W:'H&`0 Bz!SZpW(M 查看《
注会考试《审计》中的128个英文单词(一) 》
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