61.assessed level of material misstatement risk 重大错报风险的评估水平
R)mu2^ SV2M+5#; 62.simall business 小规模企业
iZM+JqfU|D v"#mzd.tW 63.accounting system
会计系统
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Ss4ZXC S/4^ d &Gr 64.test of control 控制测试
0cJWJOj& H;YP8MoQ 65.walk-through test 穿行测试
HbXPok EUN81F? 66.communication 沟通
rvnT6Ve ]Bjyi[#bg 67.flow chart 流程图
(X?%^^e! C/TF-g-_Y 68.reperformance of internal control 重新执行
m<j8cJ( m]5Cq6 69.audit evidence
审计证据
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Y;xe 70.substantive procedures 实质性程序
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@I_8T$N= 71.assertions 认定
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U?$ 72.esistence 存在
*Df,Ijh $ 7z!tKs"TMT 73.occurrence 发生
j^^Ap S"OR% 74.completeness 完整性
mR}6r2O2\Q li0i" 75.rights and obligations 权利和义务
}Ub6eXf(2 c@/(B:@ 76.valuation and allocation 计价和分摊
3b+d"`Y^S +eFFSt 77.cutoff 截止
ev#;t@^ ,!7 H]4Qx 78.accuracy 准确性
2\7`/,U6 .zn;:M#T 79.classification 分类
#m{UrTC rld67'KcE 80.inspection 检查
;S57w1PbVA mo[Zb0> 81.supervision of counting 监盘
.)<(Oj|4 dv.(7Y7.x 82.observation 观察
ds?v'| kX>f^U{j 83.confirmation 函证
N1|$$9G+ \ aHVs 84.computation 计算
q.2ykL u"d~!j1 85.analytical procedures 分析程序
Y@b.sMg{ :&:JTa1cv 86.vouch 核对
mw='dFt :j]vf8ec 87.trace 追查
)tl.s)"N ,:Lb7bFv> 88.audit sampling 审计抽样
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.8P.)% Er+nk`UR_ 90.expected error 预期误差
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FvJd8kV w0C~*fn3l 92.sampling risk 抽样风险
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Um: Hrjw hNd}Y'%V 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
|Tm!VFd ,;(PwJe 96.tolerable error 可容忍误差
_h":> }b0; 0j 97.the risk of under reliance 信赖不足风险
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`g6h9GC6 98.the risk of over reliance 信赖过度风险
-$WYj" Nqrmp" ] 99.the risk of incorrect rejection 误拒风险
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>^Si/t <~n$1aA 100. the risk of incorrect acceptance 误受风险
H8`(O"V 9M1d%jT 101.working trial balance 试算平衡表
OBP1B@|l$+ w);6K[+; 102.index and cross-referencing 索引和交叉索引
]- 4QNc= RhvfC5Hq 103.cash receipt 现金收入
k:#P|z$UD NN1$'"@NL 104.cash disbursement 现金支出
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tqm 'I /aboDB 105.bank statement 银行对账单
a'jR#MQl? N~NQ6:R[ 106.bank reconciliation 银行存款余额调节表
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^C4I |)K]U 107.balance sheet date
资产负债表日
(>I`{9x>6 ea00\ 108.net realizable value 可变现净值
%0mMz.f 3neIR@W 109.storeroom 仓库
KhW;RD jD`d#R 110.sale invoice 销售发票
zdEPDdB ]/B$br'O{? 111.price list 价目表
!k/Pv\j/R IW%|G 112.positive confirmation request 积极式询证函
QtJg^2@ ^=^z1M2P 113.negative confirmation request 消极式询证函
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5 114.purchase requisition 请购单
p IKSs<IP #zRbx 115.receiving report 验收报告
DmBS0NyR7Y zBP>jM(8 116.gross margin 毛利
/2HN>{F^Y \#>T~.Y7K 117.manufacturing overhead 制造费用
3^Q]j^e4Ny m/@<c'i 118.material requisition 领料单
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UmR 119.inventory-taking 存货盘点
vUnRi=:| RJON90,J 120.bond certificate 债券
<6G11-K w1|A5q'M 121.stock certificate 股票
F|HJH"2*&q \J6hI\/4^ 122.audit report 审计报告
7oR:1DXw| ZDC9oX @ 123.entity 被审计单位
brZ sAQ+k d|*"IFe 124.addressee of the audit report 审计报告的收件人
i9D0]3/> j}AFE 125.unqualified opinion 无保留意见
d.2mT?`# `W-&0|%Ta 126.qualified opinion 保留意见
)Y8",Ig dna6QV>A 127.disclaimer of opinion 无法表示意见
IB`>'~s&A xwH?0/ 128.adverse opinion 否定意见
~Wp Gf, 5&f{1M6l> 查看《
注会考试《审计》中的128个英文单词(一) 》
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