61.assessed level of material misstatement risk 重大错报风险的评估水平
Ai jUs*n 2 3"B+xbe= 62.simall business 小规模企业
3*\8p6G k6g|7^es2 63.accounting system
会计系统
U]j&cFbn5_ nh|EZp] 64.test of control 控制测试
drX4$Kdf] Isp_U5M 65.walk-through test 穿行测试
KW:r;BFx Q=XA"R 66.communication 沟通
*(VbPp_H_ sbjtL, 67.flow chart 流程图
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`t \n 68.reperformance of internal control 重新执行
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%a 69.audit evidence
审计证据
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ee;; 70.substantive procedures 实质性程序
Hc
/wta g$gVm:= 71.assertions 认定
K*[0dza$ oP,RlR 72.esistence 存在
:b,o B==% |Rk37P{ 73.occurrence 发生
intvlki]be ,{TQ
~LP 74.completeness 完整性
zCM^r <Kr x/[8Wi,yB 75.rights and obligations 权利和义务
=jBL'|k5 8ipW3~-4 76.valuation and allocation 计价和分摊
?PYNE 9$EHK 77.cutoff 截止
,FS?"Ni >T(M0Tkt 78.accuracy 准确性
e)br`CD% ] :GfOgo 79.classification 分类
Q{`@
G"' `-5cQ2>" 80.inspection 检查
&8juS,b $TFTIk*uU 81.supervision of counting 监盘
R$v i!0 <xC:Ant 82.observation 观察
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eCeddW 83.confirmation 函证
I_K[!4~Kn a'm!M:w 84.computation 计算
cy9N:MR(c T?ZOHH8 85.analytical procedures 分析程序
]zX\8eHp! %d ZM9I0 86.vouch 核对
dV$3u"9 !OV|I 87.trace 追查
MyK^i2eD V5cb}xx 88.audit sampling 审计抽样
?V.ig O5c_\yv= 89.error 误差
{kT#o3,>w6 j}i,G!-u 90.expected error 预期误差
![qRoYpbg8 GsR-#tV@ 91.population 总体
9F/|` BllDWKb 92.sampling risk 抽样风险
VvzPQ k u2f `|+1^y 93.non- sampling risk 非抽样风险
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Y><l \-DM-NrZ1U 94.sampling unit 抽样单位
yIM.j;5:~5 nm<L&11 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
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lPm= 97.the risk of under reliance 信赖不足风险
3AX?B~s C+}CU} 98.the risk of over reliance 信赖过度风险
Vj#%B.#Zbf p!. / 99.the risk of incorrect rejection 误拒风险
-t;?P2 hQ\#Fhu7 100. the risk of incorrect acceptance 误受风险
2pVVoZV.< 9)8*FahW 101.working trial balance 试算平衡表
Xcs8zT `#-p,NElV 102.index and cross-referencing 索引和交叉索引
@WMj^t1D+ bWhJ^LD 103.cash receipt 现金收入
4S
d+"3M /5Gnb.zN) 104.cash disbursement 现金支出
$Vd?K@W[h JDIz28 Ww 105.bank statement 银行对账单
F Bd+=bx,Z Ubn 106.bank reconciliation 银行存款余额调节表
nhB^Xr= kfH9Y%bOy 107.balance sheet date
资产负债表日
w@<<zItSo 5%vP~vy_} 108.net realizable value 可变现净值
/DgT1^&0 11nO<WH 109.storeroom 仓库
q8&4=eV\A F#zQQ)(Pf 110.sale invoice 销售发票
G7Edi;y/{ S(q4OQB{ 111.price list 价目表
#c8" C.DoXE7 112.positive confirmation request 积极式询证函
]9!Gg 853]CK< 113.negative confirmation request 消极式询证函
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%F/,c-= 114.purchase requisition 请购单
EBN]
>zz Gl3 `e&7 115.receiving report 验收报告
>2!^ dT^D $~;6 hnrm 116.gross margin 毛利
:Kt{t46) RXCygPT 117.manufacturing overhead 制造费用
si+5h6I.} 8trm`?> 118.material requisition 领料单
X.r!q1_c /i7>&ND.r 119.inventory-taking 存货盘点
S1 R #] dUBVp 9PB 120.bond certificate 债券
]G$!/vXP h0ZW,2?l 121.stock certificate 股票
:6HiP&< M[&.kH 122.audit report 审计报告
m-&a~l r;5 AY 123.entity 被审计单位
Mz%d_ :Kt mSY 124.addressee of the audit report 审计报告的收件人
}VJ hw*s AmrJ_YP/t~ 125.unqualified opinion 无保留意见
7D9h;gsP ]c~ rPi 126.qualified opinion 保留意见
Jf8'N
ot o9(#KC?3 127.disclaimer of opinion 无法表示意见
=#PudF.\ $$)<(MP3 128.adverse opinion 否定意见
42H#n]Y +L<w."WG 查看《
注会考试《审计》中的128个英文单词(一) 》
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