61.assessed level of material misstatement risk 重大错报风险的评估水平
g)"6|Z?D" ES+&e/G"ds 62.simall business 小规模企业
Z@*Z@]FC \2LCpN 63.accounting system
会计系统
Sj*H4ZHD<& h(zi$V 64.test of control 控制测试
-Wig k['v `W/6xm(X5; 65.walk-through test 穿行测试
vuK 5DG4 EXzY4D ^ 66.communication 沟通
.5T7O_%FP d#W[<, 67.flow chart 流程图
7eO8cPy 0|U<T#t8? 68.reperformance of internal control 重新执行
0r@rXwz aCTVY1 69.audit evidence
审计证据
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` Nn^el'S' 70.substantive procedures 实质性程序
q8p 'bibY f]hW>-B(q 71.assertions 认定
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[sQBg 72.esistence 存在
7Jqp2\ \K4m~e@! 73.occurrence 发生
]f\rB8k|& /2z2a-!r 74.completeness 完整性
`?>OY&( A76=^iw 75.rights and obligations 权利和义务
(O&b:D/Y Zw3|HV(so 76.valuation and allocation 计价和分摊
;Rt,"W) Z]6D0b 77.cutoff 截止
W}e5 4-lu U-Iwda8v 78.accuracy 准确性
N$3F4b%+ Z# :Ww 79.classification 分类
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80.inspection 检查
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b{8zo 81.supervision of counting 监盘
5yQgGd) H<>x_}& 82.observation 观察
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v_h 83.confirmation 函证
)CLf;@1 %zzYleJ!] 84.computation 计算
>GXXjAIu/ RNTa XR+Zn 85.analytical procedures 分析程序
GRT]aw O$qtq(Q% 86.vouch 核对
edijfhn jY/ARBC}H 87.trace 追查
537?9 U\jb" 88.audit sampling 审计抽样
6YmP[% nIn2 *r 89.error 误差
nO{ x^b < @vRwzc\ 90.expected error 预期误差
o0ZBi|U\4 bO3GVc+S 91.population 总体
QXVC\@ NvJV</l6A 92.sampling risk 抽样风险
*%!M4& ?mx\eX{ 93.non- sampling risk 非抽样风险
$.rzc]s #DFp[\)1 94.sampling unit 抽样单位
2q PhLCeZ 83 I-X95 95.statistical sampling 统计抽样
8#X_# nPFwPk8=M 96.tolerable error 可容忍误差
PD6_)PXn 7 [d? 97.the risk of under reliance 信赖不足风险
icgJ;Q 5 aD9q^EoEs 98.the risk of over reliance 信赖过度风险
(ChD]PWQ VUtXxvH 99.the risk of incorrect rejection 误拒风险
q0&$7GH4 z.oU4c 100. the risk of incorrect acceptance 误受风险
|=6_ xRyr Y$<D9fs3 101.working trial balance 试算平衡表
qMP1k7uG) Eectxyr?;N 102.index and cross-referencing 索引和交叉索引
F~HRME;Z +G*JrwJ&= 103.cash receipt 现金收入
?9mkRd}c IP3E9z_L 104.cash disbursement 现金支出
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@1-F^G%p8 -!e7L>w 107.balance sheet date
资产负债表日
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n,$z> 108.net realizable value 可变现净值
F;q#& By)u-)g9 109.storeroom 仓库
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^oM|<";!?D S( ^.?z 111.price list 价目表
+4))/`DA ?r=jF)C<' 112.positive confirmation request 积极式询证函
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arJ 113.negative confirmation request 消极式询证函
?jx1R^ V~@^`Gd 114.purchase requisition 请购单
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eHiy,IN tDg}Ys=4K> 116.gross margin 毛利
$za8"T*I 5=|hC3h 117.manufacturing overhead 制造费用
@p 6<Lw_E AlXNg!j;5K 118.material requisition 领料单
aj^wRzJ}zA A/7{oB:a 119.inventory-taking 存货盘点
06q(aI^Ch@ 'Ft0Ry<OL 120.bond certificate 债券
42J{aJVH 6!'3oN{ 121.stock certificate 股票
9h4({EE2t EJ@p-}I! 122.audit report 审计报告
gKYfQ+ z`UhB%-? 123.entity 被审计单位
wMqX)}> 4%nE*H% 124.addressee of the audit report 审计报告的收件人
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E8 H,nec<Jp 125.unqualified opinion 无保留意见
hCjR&ZA #|&Sc_#4) 126.qualified opinion 保留意见
:L44]K5FL 0j"8@< 127.disclaimer of opinion 无法表示意见
t3(]YgF #S&Tkip]"W 128.adverse opinion 否定意见
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(8.Z..PH 查看《
注会考试《审计》中的128个英文单词(一) 》
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