61.assessed level of material misstatement risk 重大错报风险的评估水平
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"vp&A 62.simall business 小规模企业
, vWcWT ~sOAm 63.accounting system
会计系统
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='(:fHhhX i9d.Ls 65.walk-through test 穿行测试
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D^\ d2pVO]l YZ 66.communication 沟通
TV} H WkT4&|POJ 67.flow chart 流程图
cG.4%Va@s_ *cf#:5Nl 68.reperformance of internal control 重新执行
_o;alt L9T|* ?|| 69.audit evidence
审计证据
,+WDa%R [l0>pHl@ 70.substantive procedures 实质性程序
./u3z|q1 b YiaJ 71.assertions 认定
biQDupTz \j4TDCs_[ 72.esistence 存在
Ls( &. d;K,2 73.occurrence 发生
{a(TT)d q%nWBmPZ~y 74.completeness 完整性
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4Q}- 75.rights and obligations 权利和义务
_k&vW(O=: lwSA!W 76.valuation and allocation 计价和分摊
Uo# Pe@ieQ Bx)4BPaN 77.cutoff 截止
^]K_k7`I f mf(5 78.accuracy 准确性
Mp}U>+8 H8X{!/,^ 79.classification 分类
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y" s_/CJ6s 80.inspection 检查
*&XOzaVU ^)TZHc2a[ 81.supervision of counting 监盘
^I7iEv Q/I/>6M7UZ 82.observation 观察
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85.analytical procedures 分析程序
#mFIZMTRd eot%Th?[ 86.vouch 核对
=XVw{\#9 b H>X:#xOA_ 87.trace 追查
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*2^joUv 88.audit sampling 审计抽样
=A{F&:+a] \xG_q>1_ 89.error 误差
nvbzC tC iSbPOC7 90.expected error 预期误差
VkFMr8@| >e>%AMzo[ 91.population 总体
T5|e\<l *+(rQ";x 92.sampling risk 抽样风险
6dgwsl~ Q<0X80w> 93.non- sampling risk 非抽样风险
~[<C6{ FRa>cf4 94.sampling unit 抽样单位
F_G .$aCc ncrg`<'/, 95.statistical sampling 统计抽样
zG{P5@:.R nr&bpA/ 96.tolerable error 可容忍误差
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dIW@L 97.the risk of under reliance 信赖不足风险
<p/zm}?') >v2/0>U 98.the risk of over reliance 信赖过度风险
u8.F_'` z fqjBor} 99.the risk of incorrect rejection 误拒风险
DSQ2|{ (@->AJF1\ 100. the risk of incorrect acceptance 误受风险
tq}MzKI* ,?P< =M 101.working trial balance 试算平衡表
4M#i_.`z j"K^zh 102.index and cross-referencing 索引和交叉索引
4_kY^"*#" ^hXm=r4ozR 103.cash receipt 现金收入
^"<x4e9+j hC[=e`j 104.cash disbursement 现金支出
_K}q%In ?Z2`8]-E 105.bank statement 银行对账单
u@1 2:U$ `Fie'[F5,) 106.bank reconciliation 银行存款余额调节表
@R%*; )*F {n|ah{_p| 107.balance sheet date
资产负债表日
VCfHm"'E8 ~| b\1SR 108.net realizable value 可变现净值
<8(=Lv`)q >TMd1?, 109.storeroom 仓库
9u^M{6 Z#.1p'3qm1 110.sale invoice 销售发票
EsGf+-}|!0 ((C|&$@M 111.price list 价目表
/5)*epF+ q8_(P& 112.positive confirmation request 积极式询证函
6se8`[ A|GtF3:G 113.negative confirmation request 消极式询证函
,A'| Z "MU-&** 114.purchase requisition 请购单
(?m{G Q D'<L6w` 115.receiving report 验收报告
PChe w3 )by7[I0v 116.gross margin 毛利
md*U [3"F$?e5 117.manufacturing overhead 制造费用
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LD ]-IX&L tPl 4'tW_ 119.inventory-taking 存货盘点
ulxfxfd ?HJh;96B 120.bond certificate 债券
g'KxjjYT, Mh*r)B~%[ 121.stock certificate 股票
f[1cN`|z ?V,q&=9 122.audit report 审计报告
P&sWn?q Ol Z/%FQ 123.entity 被审计单位
kN.;;HFq# A+="0{P 124.addressee of the audit report 审计报告的收件人
g!R7CRt% Rjq Xz6 125.unqualified opinion 无保留意见
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hxs(NO `mzlOB 126.qualified opinion 保留意见
T/\RViG3 rw,Ylr:3 127.disclaimer of opinion 无法表示意见
.ojEKu+EJ' 7b+r LyS0 128.adverse opinion 否定意见
BbI%tmA7 r5DRF4,7 查看《
注会考试《审计》中的128个英文单词(一) 》
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