61.assessed level of material misstatement risk 重大错报风险的评估水平
C8jZcs#4 V]8fn MH 62.simall business 小规模企业
4 I~,B[| ULJI`I|m 63.accounting system
会计系统
I2Us!W>6- 1,mf]7k$ 64.test of control 控制测试
b9v Kux +Q '|-># 65.walk-through test 穿行测试
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6 r*$"]{m} 66.communication 沟通
&O[o;(}mFI &sllM 67.flow chart 流程图
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68.reperformance of internal control 重新执行
w9oiu$7), emaNmpg 69.audit evidence
审计证据
PM|K*,3J H;CGLis 70.substantive procedures 实质性程序
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ey+~ J>'o,"D 71.assertions 认定
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> J?]W!V7C 72.esistence 存在
3HA{18{4uP 'D-imLV<< 73.occurrence 发生
"pH+YqJ$ I;`V*/s8" 74.completeness 完整性
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IFE C_F> 7OZs~6( 76.valuation and allocation 计价和分摊
1idEm*3&( 9-@w(kMu 77.cutoff 截止
kz&)a>aA wS5hXTb" 78.accuracy 准确性
'Hg(N?1" QA%GK4F70 79.classification 分类
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y 80.inspection 检查
$ey<8qzp D"o>\Q 81.supervision of counting 监盘
,Bta) !At _^hSqz 82.observation 观察
o1Xk\R{ +F/ '+ 83.confirmation 函证
A6sBObw; e"bF"L 84.computation 计算
\<PW_'6 T#( s2 85.analytical procedures 分析程序
!98s[)B: k&**f_b 86.vouch 核对
)~5`A*Ku e88JT_zrO 87.trace 追查
Y,8M[UIK 2"mO"2d% 88.audit sampling 审计抽样
YF;8il{p n8iN/Y<%U 89.error 误差
FVSz[n x,>=X`T 90.expected error 预期误差
& .#0jb1r j{HxX 91.population 总体
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92.sampling risk 抽样风险
,:#prT[P" T&!>lqU!J 93.non- sampling risk 非抽样风险
|e9}G,1 Yd,*LYd2EL 94.sampling unit 抽样单位
fb#Ob0H sFGXW 95.statistical sampling 统计抽样
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$%M*( auO^v;s 96.tolerable error 可容忍误差
QQ?` 1W CSD8?k]2 97.the risk of under reliance 信赖不足风险
k}BNFv8 UdY9*k 98.the risk of over reliance 信赖过度风险
-_2=NA?t P#yS]F/ 99.the risk of incorrect rejection 误拒风险
eag$i.^aS Qn<<&i~ 100. the risk of incorrect acceptance 误受风险
"+rX*~ YY.;J3C 101.working trial balance 试算平衡表
3wr~P ")LF;e 102.index and cross-referencing 索引和交叉索引
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Xu'u"amt B0YY7od 104.cash disbursement 现金支出
]];7ozS)X ^&,{ 105.bank statement 银行对账单
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s{CSU3vYmi |d Soq~Vz 107.balance sheet date
资产负债表日
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mp5]=6~:m 108.net realizable value 可变现净值
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$b (K2 p3M^ 109.storeroom 仓库
pZWp2hj{X X/.|S57 110.sale invoice 销售发票
1ltoLd\{ Gud!(5' 111.price list 价目表
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P= 'Oq}BVR& 112.positive confirmation request 积极式询证函
E(S}c*05O }b+=, Sc" 113.negative confirmation request 消极式询证函
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Sb }b0qrr 114.purchase requisition 请购单
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r@M~ - +}:c+Z< 115.receiving report 验收报告
TM"i9a? ; EKDv3aFQZ# 116.gross margin 毛利
\(Hg_]>m 1~_]"Y' 117.manufacturing overhead 制造费用
Et7AAV*8g @4&sL] (q 118.material requisition 领料单
7&+Gv6E FS']3uJ/ 119.inventory-taking 存货盘点
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120.bond certificate 债券
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121.stock certificate 股票
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V$az 122.audit report 审计报告
m6JIq}CMb m2 OP=z@) 123.entity 被审计单位
<x1(}x:u` $YW z~^f 124.addressee of the audit report 审计报告的收件人
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I #$#{QEh0} 125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见
aeg5ij-]u@ )ll}hGS 127.disclaimer of opinion 无法表示意见
VGe/;&1h kKCkjA:o## 128.adverse opinion 否定意见
3L#KHTM 8_ju.h[ 查看《
注会考试《审计》中的128个英文单词(一) 》
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