61.assessed level of material misstatement risk 重大错报风险的评估水平
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6<#z 62.simall business 小规模企业
%5j*e B%z+\<3^q 63.accounting system
会计系统
{G{>Qa| }zrapL"9X 64.test of control 控制测试
@[]#[7 LPkl16yZ 65.walk-through test 穿行测试
<,Jx3yq iO}KERfU 66.communication 沟通
1/c+ug!y HaQox.v% 67.flow chart 流程图
P3TM5 ~zQxfl/ 68.reperformance of internal control 重新执行
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审计证据
ME*A6/h kk}_AZ0eK 70.substantive procedures 实质性程序
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eCG{KCM~_Z l_zTpyOZ 72.esistence 存在
fRp(&%8E 9y j'->dL 73.occurrence 发生
^t,haO4 h79~d%- 74.completeness 完整性
WLCr ~r^ iK8jX? 75.rights and obligations 权利和义务
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DR8 Xi!e=5&Pa 76.valuation and allocation 计价和分摊
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<< 77.cutoff 截止
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W1` 78.accuracy 准确性
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JG 7nZ3u_~ 79.classification 分类
.d+zF,02Z T5wVJgN> 80.inspection 检查
877Kv); Us% _'}(/U 81.supervision of counting 监盘
Y /l~R7 C{,Vk/D-0 82.observation 观察
P|TM4i] j? Vs"d| 83.confirmation 函证
\+k~p:d_8 lz_ r 84.computation 计算
JI/iq \xmDkWzE 85.analytical procedures 分析程序
Yh{5O3(; <Ik5S1<h$H 86.vouch 核对
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87.trace 追查
Ti>}To}B5 JY3!jtv 88.audit sampling 审计抽样
WZ UeW*#= l)V646-O,~ 89.error 误差
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LFp GK#D R/OM 91.population 总体
-jVg{f! Y\F4 92.sampling risk 抽样风险
=`l>< x!u6LDq0 93.non- sampling risk 非抽样风险
!p_l(@f {~#d_!( 94.sampling unit 抽样单位
97pnq1b $)'LbOe 95.statistical sampling 统计抽样
Hro)m" TV}=$\D 96.tolerable error 可容忍误差
}d@;]cps ri4:w_/{,Y 97.the risk of under reliance 信赖不足风险
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U@:l~xJ 98.the risk of over reliance 信赖过度风险
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#S S(lqj6aa} 99.the risk of incorrect rejection 误拒风险
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&uI33= bnV)f< 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
rw75(Lp{ D3y4e8+Z' 103.cash receipt 现金收入
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jRxzZt4 m~F ~9& 105.bank statement 银行对账单
oUB9)C~ ^ tVIPH.R 106.bank reconciliation 银行存款余额调节表
_,w*Rv5= ozA%u,\7k 107.balance sheet date
资产负债表日
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;s\y 108.net realizable value 可变现净值
;}k_ m*v@L4t(1 109.storeroom 仓库
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},#AlShZu N<QLvZh 111.price list 价目表
eYPIZ{S7h {6F]w_\ 112.positive confirmation request 积极式询证函
9xL`i-7] iu{QHjZK( 113.negative confirmation request 消极式询证函
RI BB* LtNspFoLb 114.purchase requisition 请购单
Z*'_/Grv? f1U:_V^d 115.receiving report 验收报告
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ryTtGx%a 116.gross margin 毛利
(>dL $C8s 117.manufacturing overhead 制造费用
Po.izE!C YW"nPZNPy~ 118.material requisition 领料单
p&HkR^.S Wr,pm#gl6 119.inventory-taking 存货盘点
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R!.=95@ xP 3>8Y 120.bond certificate 债券
q4Y'yp`?K; zZV9`cqZ{ 121.stock certificate 股票
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z@2nre w^S]HzMd 123.entity 被审计单位
MED_#OS D~,iI7ac 124.addressee of the audit report 审计报告的收件人
+sXnC\ UQjZhH 125.unqualified opinion 无保留意见
_Fjax Bc}e ??F 126.qualified opinion 保留意见
RG-,<G` C(}Kfi@6N 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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0L(ti; Fh.ZsPn,m 查看《
注会考试《审计》中的128个英文单词(一) 》
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