61.assessed level of material misstatement risk 重大错报风险的评估水平
lz1l1.f8 oq4*m[ 62.simall business 小规模企业
$UAmUQg)}_ ,25Qhz] 63.accounting system
会计系统
(7G5y7wI" gf^"sfNk 64.test of control 控制测试
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n\?! jiMI&cl 65.walk-through test 穿行测试
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oX@0+*" 66.communication 沟通
:yo tpa :[oFe/1K!4 67.flow chart 流程图
vd>X4e^j r<38; a 68.reperformance of internal control 重新执行
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审计证据
G/Nb@pAy[ ({g7{tUy^H 70.substantive procedures 实质性程序
][1*.7- }u0t i"V 71.assertions 认定
sG`:mc~0 Q<.847 ) 72.esistence 存在
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}}j] 73.occurrence 发生
1H{M0e Z> jk\[ 74.completeness 完整性
%]Gm {#aW")x^# 75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
?+)O4?# h=uwOi6} 77.cutoff 截止
y<bA Y_-[ LwQq0<v 78.accuracy 准确性
g/&`NlD =Jd('r 79.classification 分类
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MzPe"3M 80.inspection 检查
_Gv[ D 7yGc@kJ? 81.supervision of counting 监盘
N6Mo| Z<6XB{Nh\ 82.observation 观察
@0cQ4} s*<\mwB 83.confirmation 函证
[;3` Aw aV?dy4o$ 84.computation 计算
7/nnl0u8 v|:2U8YREf 85.analytical procedures 分析程序
:feU d?G~k[C!a 86.vouch 核对
.}W#YN$ rxZ%vzVQ> 87.trace 追查
$\BRX\6(- \ 8v{9Yb 88.audit sampling 审计抽样
{[~cQgCI ^.5`jdk 89.error 误差
%a-*Ku n]$50_@ 90.expected error 预期误差
g.![>?2$8 >\=~2>FCD 91.population 总体
ck-ab0n Ml`tDt|; 92.sampling risk 抽样风险
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8YNii-pl 94.sampling unit 抽样单位
~Pq(Ta P70\ |M0~y 95.statistical sampling 统计抽样
U40adP? a zrD];DP 96.tolerable error 可容忍误差
z8W@N8IqC !Z+4FwF 97.the risk of under reliance 信赖不足风险
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MFGKz O 98.the risk of over reliance 信赖过度风险
WVaIC $Y ?'F>DN 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
H"hL+F ^ `uRf*- 101.working trial balance 试算平衡表
*LnY}# WR'm<u 102.index and cross-referencing 索引和交叉索引
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~d^ =/xTUI4 103.cash receipt 现金收入
!FwR7`i iwb]mJUA 104.cash disbursement 现金支出
ZZ 1s}TG +[l52p@a 105.bank statement 银行对账单
DoV<p?U 4Y>v+N^ 106.bank reconciliation 银行存款余额调节表
WU oGIT' -P!_<\q\l 107.balance sheet date
资产负债表日
vwZ d@%BO ISo{>@a- 108.net realizable value 可变现净值
c-S_{~~ }q0lbwYlb 109.storeroom 仓库
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~_vzss3-C FQNw89g 111.price list 价目表
Al?LO;$Pa? 1S!<D)n 112.positive confirmation request 积极式询证函
u+7B-l=u* C^Jf&a 113.negative confirmation request 消极式询证函
7/c[ f b}P5*}$:9" 114.purchase requisition 请购单
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V%R( ]V9z)uz 116.gross margin 毛利
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117.manufacturing overhead 制造费用
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,mG{ {,r7dxI)` 118.material requisition 领料单
mi~BdBv rVLUT 119.inventory-taking 存货盘点
l@}BWSx&ms $#V^CmW. 120.bond certificate 债券
2Z]<MiAx D u*R9x3&/5 121.stock certificate 股票
[oOA@ 5u ED 122.audit report 审计报告
;0}8vs {.7ve<K 123.entity 被审计单位
QiU!;!s Ck,.4@\tK 124.addressee of the audit report 审计报告的收件人
x~."P*5 8.ek_r 125.unqualified opinion 无保留意见
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>hmVd 126.qualified opinion 保留意见
F\.n42Tz h3^&,U 127.disclaimer of opinion 无法表示意见
HLMEB0zh^ c"+N{$ vp 128.adverse opinion 否定意见
1\d$2N" f[)_=T+ 查看《
注会考试《审计》中的128个英文单词(一) 》
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