61.assessed level of material misstatement risk 重大错报风险的评估水平
Ohn?>qQ n5+Z|<3) 62.simall business 小规模企业
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>;V72 63.accounting system
会计系统
G$A=T u~ 9A,ok[J 64.test of control 控制测试
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2bu > j1h -]Y@_T.C 66.communication 沟通
qO{Yr$V% B+2EIaI 67.flow chart 流程图
R3|r`~@@ W9!K~g_ 68.reperformance of internal control 重新执行
Yfr4<;% p(6KJK\ 69.audit evidence
审计证据
VT [TE e!=~f%c<N 70.substantive procedures 实质性程序
b?K`DUju{0 UvF5u(o 71.assertions 认定
CB^.N>' YL&)@h 72.esistence 存在
`8/D$ p(!d,YSE 73.occurrence 发生
Ajm4q_ UY(\T8 74.completeness 完整性
7yQw$zG,Iz } 89-U 75.rights and obligations 权利和义务
k}0b7er=R TW6F9}'f& 76.valuation and allocation 计价和分摊
gC+?5_=< eX'U d% 77.cutoff 截止
~L4L|q 7 Z;y(D_;_ 78.accuracy 准确性
UDW_?SHAx NwyNl 79.classification 分类
PiN^/#D SW}?y%~ 80.inspection 检查
VWK%6Ye0 g OK 81.supervision of counting 监盘
G8&/Ic 8j)*T9 82.observation 观察
&B\ sG= 8a3EVc 83.confirmation 函证
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ML=J~1 3sD|R{ 84.computation 计算
@{"?fqo m/3,;P.6 85.analytical procedures 分析程序
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tb4^+&.GS 86.vouch 核对
'+\t,>nRkl 2ck0k,WP 87.trace 追查
_2TL>1KZt YQcaWd( 88.audit sampling 审计抽样
=!\Y;rk GOOm] ]I 89.error 误差
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B}WY yy Y\g 90.expected error 预期误差
h[mJ=LIrg !t+ 3DMPn 91.population 总体
Iz[ohn!f >a&IFi,j 92.sampling risk 抽样风险
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oL~?^`cGZ !;;7:!)P 94.sampling unit 抽样单位
L2=:Nac /;kSa}"Q 95.statistical sampling 统计抽样
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pn 96.tolerable error 可容忍误差
}3_> 3m| C8: 97.the risk of under reliance 信赖不足风险
p| ?FA@ 3 l0U23i 98.the risk of over reliance 信赖过度风险
"n_X4e+18P I1Otu~%d 99.the risk of incorrect rejection 误拒风险
bObsj] A $i^/hJs 100. the risk of incorrect acceptance 误受风险
jweX"G54R [X91nUz# 101.working trial balance 试算平衡表
\!xCmQ eC94rcb}i{ 102.index and cross-referencing 索引和交叉索引
<PiO %w{ H'JU5nE 103.cash receipt 现金收入
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U(LLIyZv 9VanR
::XX 105.bank statement 银行对账单
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Zg )*`h)`\y 106.bank reconciliation 银行存款余额调节表
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` ITg<u?z_ 107.balance sheet date
资产负债表日
91]sO%3 +H28 F_# 108.net realizable value 可变现净值
uaz!ze+ |B^Mj57DO 109.storeroom 仓库
g+5c"Yk+u~ ({Pjz;xM 110.sale invoice 销售发票
^,,}2dsb> y/5GY,z%aL 111.price list 价目表
~d].<Be ]jYFrOMy4S 112.positive confirmation request 积极式询证函
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v% NSBcYObX 113.negative confirmation request 消极式询证函
>,E^ R `y Sg4{IU 114.purchase requisition 请购单
aZ+><1TD :m(DRD 115.receiving report 验收报告
o+B) bK.*v4RG 116.gross margin 毛利
8XG';K_ ?^M,Mt 117.manufacturing overhead 制造费用
dI&Q5M8 1`YU9? 118.material requisition 领料单
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yIrJaS- 119.inventory-taking 存货盘点
&w#! tc<uS%XT4^ 120.bond certificate 债券
vbVOWX6 fCwE1r*^ 121.stock certificate 股票
Dnl<w<}ZU: NcP/W>lN 122.audit report 审计报告
p[(I5p:L nYFrp)DLK 123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
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?YL 125.unqualified opinion 无保留意见
,wwO0,"y7 W*t]
d 126.qualified opinion 保留意见
>WIc"y. Vv45w#w; 127.disclaimer of opinion 无法表示意见
KWZhCS?[( ocFk#FW 128.adverse opinion 否定意见
XTo7fbW* 0]kKF<s 查看《
注会考试《审计》中的128个英文单词(一) 》
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