61.assessed level of material misstatement risk 重大错报风险的评估水平
nAzr!$qbNv $d"+Njd 62.simall business 小规模企业
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63.accounting system
会计系统
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W=8 q~3&f 64.test of control 控制测试
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65.walk-through test 穿行测试
U*@_T 3N 8`2K=`]ES+ 66.communication 沟通
R32d(2%5K vpDs5tUl 67.flow chart 流程图
\a!<^|C& d1-p];& 68.reperformance of internal control 重新执行
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O!3= 0 tTgW^&B 69.audit evidence
审计证据
sn(}5; zvD5i,I 70.substantive procedures 实质性程序
m%&B4E#3T 8'_Y=7b0Nw 71.assertions 认定
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Sz 72.esistence 存在
tpN}9N 2. _cEY34 73.occurrence 发生
v,0D GR~ MF`'r#@:wa 74.completeness 完整性
oB9m\o7$ Q1Ao65 75.rights and obligations 权利和义务
7 SZR#L GLyh1qNX 76.valuation and allocation 计价和分摊
R 6Em^A/> 67x^{u7 77.cutoff 截止
_SqrQ C)w*aU,( 78.accuracy 准确性
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M6iKl 5MJ'/Fy( 80.inspection 检查
B*IDx`^Y gwJu&HA/ 81.supervision of counting 监盘
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"V 82.observation 观察
v%5(- SO/]d70HG 83.confirmation 函证
"=.|QKC1` Oe`t!&v 84.computation 计算
Fev3CV$ @_3$(*n$~ 85.analytical procedures 分析程序
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j?z"S LS'=>s" 86.vouch 核对
b`zf&Mn Vi WgX. 87.trace 追查
W<"\hQI T"U t). 88.audit sampling 审计抽样
3G^Ed)JvE 9 NQq=@ 89.error 误差
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$-d^ZJ 90.expected error 预期误差
K5&C}Ey1 46Nf|~ 91.population 总体
fx:KH:q3 JB@VP{ 92.sampling risk 抽样风险
bl_WN|SQ PBtU4) 93.non- sampling risk 非抽样风险
B_glyC (B<AK4G 94.sampling unit 抽样单位
Ir #V2]$ vWs c{9 95.statistical sampling 统计抽样
VAGMI+ - VY@hhr1s~ 96.tolerable error 可容忍误差
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t;S lVtn$frp 97.the risk of under reliance 信赖不足风险
/g'-*:a y#;VGf6lj 98.the risk of over reliance 信赖过度风险
!#1A7[WN shIi,!bZ 99.the risk of incorrect rejection 误拒风险
+z0}{,HX }c ;um 100. the risk of incorrect acceptance 误受风险
Wy*7jB QYXx7h r=$ 101.working trial balance 试算平衡表
Ag0_^ sA-W^*+ 102.index and cross-referencing 索引和交叉索引
k^c=y<I 6xh#;+e} 103.cash receipt 现金收入
-Jo :+]. <Cu?$ 104.cash disbursement 现金支出
k<zGrq=8J i03}f%JnuO 105.bank statement 银行对账单
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lhp! 106.bank reconciliation 银行存款余额调节表
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0sfp SoU'r]k1x 107.balance sheet date
资产负债表日
h!av)nhM <<5 :zlb 108.net realizable value 可变现净值
&iy(oM r5fkt>HZ 109.storeroom 仓库
ZHECcPhz Fi%W\Y' 110.sale invoice 销售发票
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"<M-X Ny,A#-? 111.price list 价目表
np\2sa` =z1o}ga=EA 112.positive confirmation request 积极式询证函
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aPBv1 113.negative confirmation request 消极式询证函
?J@qg20z ec4%Wk2 114.purchase requisition 请购单
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+2 115.receiving report 验收报告
|z.GSI_!) vs)I pV( 116.gross margin 毛利
= #2qX>? 9'#.>Q>0=j 117.manufacturing overhead 制造费用
ZHD0u)ri=J fMEv85@JL 118.material requisition 领料单
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X 119.inventory-taking 存货盘点
ca3BJWY}J yX.5Y|A< 120.bond certificate 债券
PT@e),{~o9 vs])%l%t 121.stock certificate 股票
p/WH#4Xdr 4B8S e 122.audit report 审计报告
G q:4rG| D7WI(j\ 123.entity 被审计单位
3^R] [; |8qK%n f} 124.addressee of the audit report 审计报告的收件人
j)tCr Py "K+N f 125.unqualified opinion 无保留意见
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d a;'E}b{`F 126.qualified opinion 保留意见
CpRu*w{ RJ}yf|d-C 127.disclaimer of opinion 无法表示意见
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Y`.t 128.adverse opinion 否定意见
56=K@$L {F SXo[[ao 查看《
注会考试《审计》中的128个英文单词(一) 》
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