61.assessed level of material misstatement risk 重大错报风险的评估水平
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45 62.simall business 小规模企业
n+ M <\ !dq.KwL 63.accounting system
会计系统
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c}c ' @2i9n 64.test of control 控制测试
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+ez 65.walk-through test 穿行测试
;$Jo+# RxQ * 66.communication 沟通
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= 67.flow chart 流程图
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v 68.reperformance of internal control 重新执行
+b6v!7_ ?e?!3Bx;EM 69.audit evidence
审计证据
\{NO?%s0p 19#\+LWA 70.substantive procedures 实质性程序
B33\?Yj) K(|}dl: 71.assertions 认定
f6p/5]=J26 %a7$QF] 72.esistence 存在
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73.occurrence 发生
%"-5 <6d |uJ%5y# 74.completeness 完整性
~V6D< "r2 r 75.rights and obligations 权利和义务
?V=CB,^ 6L~n.5B~o 76.valuation and allocation 计价和分摊
fN2lLn9/u 5:?!=<= 77.cutoff 截止
2~2 O V Ho]su? 78.accuracy 准确性
Zwx%7l;C B-mowmJ3dg 79.classification 分类
Fk;Rfqq s#GLJl\E_P 80.inspection 检查
0+8e, }QmqoCAE~m 81.supervision of counting 监盘
GA.8@3 'c~4+o4co 82.observation 观察
$pz/?>! K)P%;X 83.confirmation 函证
HbIF^LeY|R R@2X3s: 84.computation 计算
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uw8f ~:LT 85.analytical procedures 分析程序
cH)";]k*- GN>@ZdVG}# 86.vouch 核对
phz&zlD `H+lPM66 87.trace 追查
&nK<:^n "gwSJ~:ds 88.audit sampling 审计抽样
Yr|4Fl~U D43z9z-:L 89.error 误差
E(|>Ddv B& "Yy n/ 90.expected error 预期误差
6w7 7YTJ cc3 4e 91.population 总体
K<J9~ =BrRYA 92.sampling risk 抽样风险
6H|S;K+ !_(Tqyg& 93.non- sampling risk 非抽样风险
T]$U"" Vw"\{` 94.sampling unit 抽样单位
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Q8 J 95.statistical sampling 统计抽样
zBH2@d3W XX~,>Q}H= 96.tolerable error 可容忍误差
?X;RLpEc|A B/C,.?Or 97.the risk of under reliance 信赖不足风险
D)Dr__x !!y a 98.the risk of over reliance 信赖过度风险
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BX 99.the risk of incorrect rejection 误拒风险
}~q5w{_n -{A<.a3P}= 100. the risk of incorrect acceptance 误受风险
g=I})s:CTp .e5Mnd%$M 101.working trial balance 试算平衡表
eQ}4;^;M- \j.:3Xr 102.index and cross-referencing 索引和交叉索引
mA} "a<0 DL.!G 103.cash receipt 现金收入
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uCCL A\;U3Zu 104.cash disbursement 现金支出
|'2d_vR hzC>~Ub5 105.bank statement 银行对账单
G/ 5%.Bf@ YoE3<[KD( 106.bank reconciliation 银行存款余额调节表
~;] d"' @|)Z"m7 107.balance sheet date
资产负债表日
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k_R"CKd GJUL$9 109.storeroom 仓库
RT5T1K08I LIdF 0 110.sale invoice 销售发票
3ANQaUC Qei"'~1a 111.price list 价目表
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xp7H 112.positive confirmation request 积极式询证函
\C1nZk?3 E!AE4B1bd 113.negative confirmation request 消极式询证函
$wU\Js`/S] {_dvx*M 114.purchase requisition 请购单
,Lt[\_ |)G<,FJQE_ 115.receiving report 验收报告
]cruF#`% .[ mRM 116.gross margin 毛利
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rM PxE3K-S)G 117.manufacturing overhead 制造费用
lHIM}~#;nd uwBiW 118.material requisition 领料单
E~:x(5'%d abEmRJTmW 119.inventory-taking 存货盘点
]+$?u&0?w ZAf7Tz\U 120.bond certificate 债券
6`-jPR 8x{'@WCG% 121.stock certificate 股票
2Hv+W-6v ;S*}WqP, 122.audit report 审计报告
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v&(Y Od bs'n+:X` 123.entity 被审计单位
{}Za_(Y,] CWS4lx 124.addressee of the audit report 审计报告的收件人
4H<lm*!^ 2Wb]4- 125.unqualified opinion 无保留意见
rXU\ I`p;F!s 126.qualified opinion 保留意见
"wHFN>5B C'X!\}f.b/ 127.disclaimer of opinion 无法表示意见
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Z(!\%mn 128.adverse opinion 否定意见
1!gbTeVlY z$xo$R( 查看《
注会考试《审计》中的128个英文单词(一) 》
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