61.assessed level of material misstatement risk 重大错报风险的评估水平
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Rby 62.simall business 小规模企业
?:bW@x Z-(V fp4 63.accounting system
会计系统
7r=BGoA2E :Gyv%>. 64.test of control 控制测试
KF' $D:\ ocwh*t)<k 65.walk-through test 穿行测试
RIXUzKLO KsZXdM/ 66.communication 沟通
c hE~UQ h(aF>a\Z 67.flow chart 流程图
h#K863 b[<Q_7~2 68.reperformance of internal control 重新执行
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0 8 Zy`Z 69.audit evidence
审计证据
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VPf 70.substantive procedures 实质性程序
I 2JE@? T7E9l 71.assertions 认定
!|P>%bi ADoxma@ 72.esistence 存在
# [c`]v V!=1 !"}OG 73.occurrence 发生
9o7E/wP 2J;h}/!H 74.completeness 完整性
%a-:f)@ }a= &o6= 75.rights and obligations 权利和义务
f]F]wg\_f Rg! [ic ! 76.valuation and allocation 计价和分摊
`.PZx%= q=8I0E&q 77.cutoff 截止
j'lfH6_')e D0(QZrVa 78.accuracy 准确性
R3;GMe@D# 7o?6Pv%HJC 79.classification 分类
@C40H/dE X5kIM\ 80.inspection 检查
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x+ 81.supervision of counting 监盘
c!@g<<}[( J[fjl6p 82.observation 观察
%H\i}}PTe qv<[f=X9| 83.confirmation 函证
+.UdEIR";M P E1F3u>O 84.computation 计算
jdxwS XYD}OddO 85.analytical procedures 分析程序
nU$;W l%h0x*?$ 86.vouch 核对
x6A*vP0nm) yP\KIm! 87.trace 追查
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88.audit sampling 审计抽样
9I*zgM!F l ,0]iVJ 89.error 误差
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WM&{v :AYp{"{ 90.expected error 预期误差
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f,Vj8@p)x 0sW=;R2 92.sampling risk 抽样风险
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,>yIPBU! xcfEL_'o 93.non- sampling risk 非抽样风险
kmjSSh/t ,yW BO 94.sampling unit 抽样单位
H8j#rC#&pm M{$EJS\d= 95.statistical sampling 统计抽样
Jvt| q5 Gz;.?=&iF 96.tolerable error 可容忍误差
COJny/FT| 'r6s5 WC 97.the risk of under reliance 信赖不足风险
:Rc>=)<7 8"R;axeD 98.the risk of over reliance 信赖过度风险
1t{h)fwi E! ;giPq*n 99.the risk of incorrect rejection 误拒风险
zg,?aAm 1wpT"5B 100. the risk of incorrect acceptance 误受风险
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Wi_5.= 101.working trial balance 试算平衡表
s-]k 7a2V T-pes1Wu 102.index and cross-referencing 索引和交叉索引
)`?Es8uW Ld>y Fb(` 103.cash receipt 现金收入
0,*clvH\; jt-Cy 104.cash disbursement 现金支出
ehQ"<.sQ in_~,fd 105.bank statement 银行对账单
CHp`4 Gv(bD6Rz 106.bank reconciliation 银行存款余额调节表
kW>Q9Nc=V [*ylC,w 107.balance sheet date
资产负债表日
]JB~LQz]k BG!;9Z{u 108.net realizable value 可变现净值
1SoKnfz{6 U^<\'` 109.storeroom 仓库
D@"g0SW4 ')%Kv`hz 110.sale invoice 销售发票
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)ps~ W,~s0a! 111.price list 价目表
],vUW#6$N o, e y. 112.positive confirmation request 积极式询证函
K2PV^Y yNVuSj 113.negative confirmation request 消极式询证函
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wWs<{ T [V'3/#Z 115.receiving report 验收报告
JEq0 {_7 nHxos`Qx 116.gross margin 毛利
.),%S} csZIBi 117.manufacturing overhead 制造费用
MJ^NRT0?b '^pA%I2D 118.material requisition 领料单
|/K+tH 6kH47Yc? 119.inventory-taking 存货盘点
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(QLk Ezw(J[).C 120.bond certificate 债券
Z'c{4b`N t/z]KdK P 121.stock certificate 股票
.sNUU 3xSC ZzfGs 122.audit report 审计报告
#q. Q tDz |eT?XT<=o 123.entity 被审计单位
@7xb/&N NQS@i'W=g 124.addressee of the audit report 审计报告的收件人
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])paU8u 125.unqualified opinion 无保留意见
Hm2}xnY DArEIt6Q 126.qualified opinion 保留意见
A-gNfXP,D 9hG)9X4 127.disclaimer of opinion 无法表示意见
X;ef&n`U0 .&d]7@!qy 128.adverse opinion 否定意见
4Fhiac }5dYmny 查看《
注会考试《审计》中的128个英文单词(一) 》
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