61.assessed level of material misstatement risk 重大错报风险的评估水平
F}7sb#G yx|{:Li! 62.simall business 小规模企业
0>8w On =kfa1kD&{ 63.accounting system
会计系统
6UqAs<c9 71y{Dwya 64.test of control 控制测试
P%)r4+at .>eR X% 65.walk-through test 穿行测试
hHhDs>tB ,0a_ou"P=_ 66.communication 沟通
xnt) 1Q 1*yxSU@uY 67.flow chart 流程图
Q3(ulgl] tsJR:~ 68.reperformance of internal control 重新执行
DnFzCJ W;yc)JB 69.audit evidence
审计证据
rVqQo`K\ Ku%tM7 ad 70.substantive procedures 实质性程序
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p<=Lh47 = gu!!}pwV9 72.esistence 存在
IJ&Lk=2E] ^8;MY5Wbs 73.occurrence 发生
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(^35cj{s 74.completeness 完整性
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UyE] 75.rights and obligations 权利和义务
!9WGZfK+0Y ,puoq{ 76.valuation and allocation 计价和分摊
7;o:r$08&} jwT` Z 77.cutoff 截止
j(Lz& *4 ?W{+[OXs 78.accuracy 准确性
jel:oy|_ vII{i 79.classification 分类
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WIT3W>% 80.inspection 检查
aWIkp5BFj 1oej<67PdJ 81.supervision of counting 监盘
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"t&=~eOe3 G;}WZy 83.confirmation 函证
6[3Xe_ $G`CXhbl 84.computation 计算
\Q|-Npw 3e&+[j 85.analytical procedures 分析程序
B{`adq?pW lc[6Mpi7s[ 86.vouch 核对
SjB"#E) %-!%n=P 87.trace 追查
~tA ^[tK Qc3d<{7\~ 88.audit sampling 审计抽样
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Gu*y7I8 SYYx>1;8` 90.expected error 预期误差
`!vqT 3p, |+q_kx@?l 91.population 总体
pPBXUu' bW6| &P}X 92.sampling risk 抽样风险
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5TG_ %NrH\v{7Q 93.non- sampling risk 非抽样风险
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TU 94.sampling unit 抽样单位
oZiW4z*Wh X\h.@+f= 95.statistical sampling 统计抽样
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{t 96.tolerable error 可容忍误差
]ZcivnN# + +}!Gfc?s 97.the risk of under reliance 信赖不足风险
R.rch2 ayA;6Qt 98.the risk of over reliance 信赖过度风险
o99ExQ. T/3LJGnY 99.the risk of incorrect rejection 误拒风险
z< L2W", /aI@2] |~ 100. the risk of incorrect acceptance 误受风险
jw:z2:0~ [[ie 101.working trial balance 试算平衡表
hI:.Qp`r T)\}V#iA* 102.index and cross-referencing 索引和交叉索引
]3O&8, }=/zG!+ 103.cash receipt 现金收入
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Qw KV_/fa~Ry 104.cash disbursement 现金支出
[Arf!W-QG ='h2z"}\Bn 105.bank statement 银行对账单
eM<N?9 s cW:y^(X ii 106.bank reconciliation 银行存款余额调节表
>9{?]x L+8ar9es 107.balance sheet date
资产负债表日
9-;-jnDy s(=wG| 108.net realizable value 可变现净值
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5qIKopL .aNh>`OT' 109.storeroom 仓库
cpOt?XYR~ u !BU^@ P 110.sale invoice 销售发票
Y+"1'W 3RtVFDIZA" 111.price list 价目表
MZt#T+b !/p|~K 112.positive confirmation request 积极式询证函
k?fz @H8D( .b";7}9{ 113.negative confirmation request 消极式询证函
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P YYG <O+GXJ2 114.purchase requisition 请购单
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115.receiving report 验收报告
b=EI?XwJ N?qETp -: 116.gross margin 毛利
(9u`(|x C98F?uo%Q 117.manufacturing overhead 制造费用
{bXN[=j Z,)H f 118.material requisition 领料单
#f#6u2nF\ "pO 119.inventory-taking 存货盘点
L/u|90)L 'UX^] 120.bond certificate 债券
wH|%3@eJ ;{I9S' 121.stock certificate 股票
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]H/,Q6Q 122.audit report 审计报告
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LgF?1? 123.entity 被审计单位
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w. )O &4OJJ9S 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
G u`xJ @K]`!=vUk 126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见
$s_k/dM~& /H<{p$Wd 128.adverse opinion 否定意见
51ViJdZ 3Ws (],Q 查看《
注会考试《审计》中的128个英文单词(一) 》
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