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
dxfF.\BFDn kCRfO}wt3 63.accounting system
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} e!k1GTH^ 64.test of control 控制测试
/6",#B}%b AQ+MjS, 65.walk-through test 穿行测试
AUjZYp )}w2'(!X8 66.communication 沟通
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;?a 67.flow chart 流程图
1seWR" ~j3O0s<gK 68.reperformance of internal control 重新执行
fSc)PqLP %]G'u 69.audit evidence
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bji5X')~# w]1hoYuV 70.substantive procedures 实质性程序
3ScOJo iF,%^95= 71.assertions 认定
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P 7]sRHX0o% 72.esistence 存在
t?1b(oJ |Yb]@9>vn 73.occurrence 发生
9!} ?}`'_ Y]!WPJ`f2 74.completeness 完整性
'_ZiZ4O >ElK8 75.rights and obligations 权利和义务
OTe h8h hufpk y[&8 76.valuation and allocation 计价和分摊
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:"0lO 2o)8 'Lp 77.cutoff 截止
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78.accuracy 准确性
~#MXhhqB ^iA_<@[`X[ 79.classification 分类
_w}l, gUr#3# 80.inspection 检查
1u8 k} 56JxHQu 81.supervision of counting 监盘
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&|i 82.observation 观察
JIc(hRf9> '[Zgwz;z 83.confirmation 函证
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~aQ 84.computation 计算
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w);jp; &M>o 85.analytical procedures 分析程序
6n A/LW\x <EKTFHJ! 86.vouch 核对
b9 ;w3Ba k3+LP7|* 87.trace 追查
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yrn} 88.audit sampling 审计抽样
;,lFocGv Lm8uN? 89.error 误差
W"Tj.oCUG RNo~}# 90.expected error 预期误差
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T@jv0/(+ @?JFqwq! 92.sampling risk 抽样风险
@+{F\SD\ -K (>uV!? 93.non- sampling risk 非抽样风险
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h5 94.sampling unit 抽样单位
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@+ 95.statistical sampling 统计抽样
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gF9VY 3a?|}zr4 96.tolerable error 可容忍误差
SM8f"H28 mclV"? 97.the risk of under reliance 信赖不足风险
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:b0|v`FU 98.the risk of over reliance 信赖过度风险
a>Wr2gPko K&VMhMVb 99.the risk of incorrect rejection 误拒风险
=w!2R QB ~ o=kW2Y 100. the risk of incorrect acceptance 误受风险
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.vMT G0A\"2U 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
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O"X:3srJ` 103.cash receipt 现金收入
]!]B7|JFJ K$l@0r ~k 104.cash disbursement 现金支出
mp)+wZAN& D*>#]0X 105.bank statement 银行对账单
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!I 106.bank reconciliation 银行存款余额调节表
1Va=.#< 34QW^{dgE 107.balance sheet date
资产负债表日
^T*!~K8A n[B[hAT 108.net realizable value 可变现净值
lMl'+ yy 8aJJ??o{ 109.storeroom 仓库
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6$ *aJO5&w<T 110.sale invoice 销售发票
Cmp5or6d jK".iqx2L 111.price list 价目表
(*b<IGi; _K&Hiz/' 112.positive confirmation request 积极式询证函
z%1e>`\E l3*GQ~m7 113.negative confirmation request 消极式询证函
$Dd-2p CG95ScrX 114.purchase requisition 请购单
yh/JHo; 4K\o2p?4 115.receiving report 验收报告
Sl-9im1 puLgc$? 116.gross margin 毛利
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&7NF}CF2 t(dVd% 117.manufacturing overhead 制造费用
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2PAz Nw*F1*v` 118.material requisition 领料单
5dhy80|g] 6#AEVRJKU@ 119.inventory-taking 存货盘点
U{j4FlB q(X7e 120.bond certificate 债券
=j{tFxJ hs5>Gx 121.stock certificate 股票
Bd7B\zM B`t/21J 122.audit report 审计报告
<W>A }}q rd<43 123.entity 被审计单位
LuHRB}W ~o/k?l 124.addressee of the audit report 审计报告的收件人
C\ joDAD *u:,@io7'G 125.unqualified opinion 无保留意见
:|$cG~'J s7HKgj 126.qualified opinion 保留意见
wdAKU+tM Te[v+jgLY, 127.disclaimer of opinion 无法表示意见
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2>F 128.adverse opinion 否定意见
;c>"gW8 fm@Pa} , 查看《
注会考试《审计》中的128个英文单词(一) 》
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