61.assessed level of material misstatement risk 重大错报风险的评估水平
x$L(!ZDh *DUP$@}k 62.simall business 小规模企业
Mil+> X0 *Ei(BrL/; 63.accounting system
会计系统
UFSbu5 j Tb!Fv W 64.test of control 控制测试
?:AD&Dn Q1[3C( 65.walk-through test 穿行测试
})F.Tjf* "h`oT4j5q 66.communication 沟通
7TU(~]Z p!Xn iY 67.flow chart 流程图
\9!hg(-F 1=@csO_yn 68.reperformance of internal control 重新执行
N|5fkx<d^ $o%:ST4 69.audit evidence
审计证据
Cm"7f!(# )q|a Sd 70.substantive procedures 实质性程序
ascY E k}&7!G@T 71.assertions 认定
FGey%:p9$ 2L(\-]%f 72.esistence 存在
t9eEcqMg ZBuh(be 73.occurrence 发生
5Y4#aq DJJd_ 74.completeness 完整性
IzI2w6a <L'6CBbP 75.rights and obligations 权利和义务
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"uQ| q|zips, 76.valuation and allocation 计价和分摊
L/c`t7 IQ\5!e 77.cutoff 截止
k -!Jww OpD%lRl 78.accuracy 准确性
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NIh?2w"\ 79.classification 分类
`e[>S up!54}qy 80.inspection 检查
-T=sY/O 8|) $;. 81.supervision of counting 监盘
S;K5JBX0# /<VR-yr 82.observation 观察
Ib(G!oO:E- G0Y]-*1 83.confirmation 函证
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84.computation 计算
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tjg?zlj 85.analytical procedures 分析程序
qYP;`L}o# Tf40lv+{ 86.vouch 核对
{\vcwMUzZ po@Agyg5 87.trace 追查
Y !%2vOt _;mA(j 88.audit sampling 审计抽样
zQ#2BOx1 {YK7';_E* 89.error 误差
'Px}#f0IR "F:V$,mJ 90.expected error 预期误差
xnOd$] yu}yON 91.population 总体
9]%2Yb8SC ^{Fo,7 92.sampling risk 抽样风险
P%aNbMg B|K^:LUk9 93.non- sampling risk 非抽样风险
h?Lp9VF 0uu)0: 94.sampling unit 抽样单位
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L=: 1hY%ZsjC 95.statistical sampling 统计抽样
0at['zw * hmoi 96.tolerable error 可容忍误差
N4l}5(e W3gHzT?{ 97.the risk of under reliance 信赖不足风险
wvmcD% Vg~10Q 98.the risk of over reliance 信赖过度风险
Vg(FF" F~sUfqiJ' 99.the risk of incorrect rejection 误拒风险
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101.working trial balance 试算平衡表
Qp9QSyMs} BtrMv6 102.index and cross-referencing 索引和交叉索引
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z.Vf,<H 103.cash receipt 现金收入
3 MCV?"0 T"3:dkQw 104.cash disbursement 现金支出
BvS!P8 sIMN""@Y^ 105.bank statement 银行对账单
:_|Xr'n`A uO>pl37@ 106.bank reconciliation 银行存款余额调节表
wf_ $#.;m ^^g u 107.balance sheet date
资产负债表日
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8 ,W*)Q 108.net realizable value 可变现净值
TBZhL *v$j n 109.storeroom 仓库
m.FN ttkM N;a' `l 110.sale invoice 销售发票
\D1@UyE %]1te*_ 111.price list 价目表
JS/~6'uB RivhEc1h% 112.positive confirmation request 积极式询证函
.kTOG'K\e 7x]q>Y8T 113.negative confirmation request 消极式询证函
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[z ?<rZ9$ 114.purchase requisition 请购单
<'4 8mip klMpiy 115.receiving report 验收报告
_>bk'V7 /9,y+"0SQz 116.gross margin 毛利
kQp*+ras 'w=aLu5dY 117.manufacturing overhead 制造费用
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\]g51U!' 118.material requisition 领料单
DyCkz"1S Tb!FO"o 119.inventory-taking 存货盘点
3
}3C*w+ Jpc% i8 120.bond certificate 债券
}:Y)DH%u %f?Zg44 121.stock certificate 股票
B.!&z-)# pgs<Mo$\%B 122.audit report 审计报告
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Yr\quinLL p(cnSvg 124.addressee of the audit report 审计报告的收件人
At'M? Q@v OdOn wY 125.unqualified opinion 无保留意见
CfVL' ?M^qSo=/~ 126.qualified opinion 保留意见
fCZ"0P3( $KhD>4^jL 127.disclaimer of opinion 无法表示意见
,fhF-%Q!g %<r}V<OeR 128.adverse opinion 否定意见
1<cx!=w' Uw| -d[! 查看《
注会考试《审计》中的128个英文单词(一) 》
#M<YNuE#"