61.assessed level of material misstatement risk 重大错报风险的评估水平
U8Zb&6 \^*:1=|7u] 62.simall business 小规模企业
&J&'J~N *:@KpYWx" 63.accounting system
会计系统
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0#9H;j<Op 64.test of control 控制测试
12z!{k7N -0d9,,c 65.walk-through test 穿行测试
hHN[K /iFn=pk1? 66.communication 沟通
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6\X AQUAQZc 67.flow chart 流程图
U-9Aq 7DJEx~"!2- 68.reperformance of internal control 重新执行
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'x 69.audit evidence
审计证据
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x<gmDy* 70.substantive procedures 实质性程序
%-blx)Pc "00j]e. 71.assertions 认定
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Z 72.esistence 存在
`s}L3bR] -/pz3n 73.occurrence 发生
q*UHzE:LI rJpr;QKf% 74.completeness 完整性
D<6$@ZJ *'-4%7C`1 75.rights and obligations 权利和义务
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x g:M;S"U3*Y 76.valuation and allocation 计价和分摊
R^.PKT2E v1,#7sAW' 77.cutoff 截止
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]ZcivnN# + +}!Gfc?s 79.classification 分类
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o99ExQ. SA +d4P_T 81.supervision of counting 监盘
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lg aSIXDK 82.observation 观察
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` Ic2?1<I ZA 83.confirmation 函证
.7.lr[$g YGo?%.X 84.computation 计算
A3a/ /e 4=^_VDlpd 85.analytical procedures 分析程序
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$ 86.vouch 核对
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(j 87.trace 追查
]%Eh" ddfGR/1X 88.audit sampling 审计抽样
a<<4gXx 4/b.;$ 89.error 误差
Y)1/fEM >9{?]x 90.expected error 预期误差
-{\(s=% efXnF*Z 91.population 总体
9-;-jnDy u}iuf_ 92.sampling risk 抽样风险
"U}kp#) *]]Zpa6 93.non- sampling risk 非抽样风险
bTum|GWf msmW2Zc 94.sampling unit 抽样单位
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^wpfS 0SI@`C*1o 95.statistical sampling 统计抽样
b(0<,r8 x(Bt[=,K3 96.tolerable error 可容忍误差
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5CK&6 #d@wjQ0DW 97.the risk of under reliance 信赖不足风险
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!L 98.the risk of over reliance 信赖过度风险
Hh%!4_AMw i(j/C 99.the risk of incorrect rejection 误拒风险
l{[@Ahb}? '#+&?6 p 100. the risk of incorrect acceptance 误受风险
j$)ogGu !/}3/iU 101.working trial balance 试算平衡表
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lHy)!&A Mh)?A/e 102.index and cross-referencing 索引和交叉索引
`WayR^ 9 _9h$8(wjn 103.cash receipt 现金收入
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fn \4N8-GwZQ 105.bank statement 银行对账单
)pHtsd. eP 8}0wSVsxV$ 106.bank reconciliation 银行存款余额调节表
0fOhCxtL@ TDH^x1P 107.balance sheet date
资产负债表日
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j+L 108.net realizable value 可变现净值
1 $&@wG ok\-IU? 109.storeroom 仓库
X!]v4ma` *5feB# 110.sale invoice 销售发票
Cy;UyZ ,#)d 111.price list 价目表
G=:/v IXy6Yn9l 112.positive confirmation request 积极式询证函
joe)b b >D 113.negative confirmation request 消极式询证函
83vMj$P XKWq{,Ks 114.purchase requisition 请购单
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n M1 :c/54Ss~ 115.receiving report 验收报告
|N&t p\&O;48= 116.gross margin 毛利
hE&6;3"> ~IhM(Q*mO! 117.manufacturing overhead 制造费用
&aRL}#U x%EGxs;>^ 118.material requisition 领料单
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0/GBs~P 119.inventory-taking 存货盘点
2VN].t: -EiTP:A 120.bond certificate 债券
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3 m4/qxm"Dx: 121.stock certificate 股票
hY&Yp^"}]^ @ VWED 122.audit report 审计报告
k6bct@7 AT&K> NG 123.entity 被审计单位
h&'|^;FM S`kOtZ_N n 124.addressee of the audit report 审计报告的收件人
U`(=iyWP= b?}mQ! 125.unqualified opinion 无保留意见
QY;(Ny/(y WoTeIkM9 126.qualified opinion 保留意见
q/b+V)V u$d[&|`>_ 127.disclaimer of opinion 无法表示意见
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+ 128.adverse opinion 否定意见
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s_'F-]0 WGv 47i 查看《
注会考试《审计》中的128个英文单词(一) 》
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