61.assessed level of material misstatement risk 重大错报风险的评估水平
<0k(d:H- Cd"O'<^Sb 62.simall business 小规模企业
`2Ju[P ;WO/xA-# 63.accounting system
会计系统
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RN `oXUVr 64.test of control 控制测试
w}K<,5I> _t'Kj\ 65.walk-through test 穿行测试
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uUW yf2U-s 66.communication 沟通
CJ%bBL'. \[%[`m 67.flow chart 流程图
1 nIb/nY ? D2:'gg 68.reperformance of internal control 重新执行
F!tn|!~ %j^[%&pT 69.audit evidence
审计证据
#3f\,4K5 Z; r}Gm 70.substantive procedures 实质性程序
i$?i1z*c} {ckA 71.assertions 认定
zQV$!%qR p>96>7w 72.esistence 存在
66,?f<b I)U|~N 73.occurrence 发生
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Y vbXuT$ 75.rights and obligations 权利和义务
5YQ4]/h A?06fo, 76.valuation and allocation 计价和分摊
9mIq9rQ|* W1w)SS 77.cutoff 截止
-^Baxkq(YM J'sVT{@GS 78.accuracy 准确性
q%]0%S? 5lu620o 79.classification 分类
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Ztq_* Fl 80.inspection 检查
uZ&,tH/ _8)9I?jH 81.supervision of counting 监盘
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@u1 T+8F'9i` 82.observation 观察
9?:SxI;v w4<RV:Vmt 83.confirmation 函证
\/p\QT@mm /lC n^E6- 84.computation 计算
H5j~<@STC 3l0x~ 85.analytical procedures 分析程序
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jC6(?V 86.vouch 核对
X<9jBj/t cfyN)#9 87.trace 追查
1C6H\; oC#@9>+@+" 88.audit sampling 审计抽样
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"<SK=W 89.error 误差
_'JKPD[ B9`nV.a 90.expected error 预期误差
H,9e<x#own <v&>&;>3 91.population 总体
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z-fG 1 92.sampling risk 抽样风险
\/*r45! 6 :K~w<mMJ 93.non- sampling risk 非抽样风险
S=!3t` ~v$gk 94.sampling unit 抽样单位
BaIH7JLZ8 #uVH~P5TM 95.statistical sampling 统计抽样
tRZCOEo4 js/N qf2> 96.tolerable error 可容忍误差
Q7zg i 0&E{[~Pv 97.the risk of under reliance 信赖不足风险
#lRkp.e W6_/FkO 98.the risk of over reliance 信赖过度风险
!>W _3Ea *aT3L#0( 99.the risk of incorrect rejection 误拒风险
pPem;i^~ >_XRh 100. the risk of incorrect acceptance 误受风险
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Jf{6'Ub |f;u5r!^= 102.index and cross-referencing 索引和交叉索引
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H=(Eh A6YkoYgC 103.cash receipt 现金收入
)<-\ F%&b w0(A7L:L 104.cash disbursement 现金支出
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U@yn%k9 fx2r\ usX[ 106.bank reconciliation 银行存款余额调节表
i9+(gX(t /co^swz 107.balance sheet date
资产负债表日
_PZGns,u ]p~w`_3v 108.net realizable value 可变现净值
9#L0Q%,* eS{lr4-] 109.storeroom 仓库
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%/NB263Db c L}}^ 111.price list 价目表
tP8>0\$) `2Rd=M]? 112.positive confirmation request 积极式询证函
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Xj`/ u+"3l@Y# 113.negative confirmation request 消极式询证函
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")LcB'C Ucr$5^ME 115.receiving report 验收报告
97;`R[^J b:VCr ^vp 116.gross margin 毛利
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$ob9 <XG&f 117.manufacturing overhead 制造费用
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,y:cH 118.material requisition 领料单
|X@ZM s>hNwb/ 119.inventory-taking 存货盘点
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Z,vKr ^ur?da9z' 120.bond certificate 债券
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1 121.stock certificate 股票
DtLga[M =?hGa;/rb 122.audit report 审计报告
=E?kxf[X \2F{r<A\@ 123.entity 被审计单位
"@uKe8r|y NH+?7rf8 124.addressee of the audit report 审计报告的收件人
SbS*z: %<c2jvn+k 125.unqualified opinion 无保留意见
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lr[U6CJY 126.qualified opinion 保留意见
b?S,% h$]=z\= 127.disclaimer of opinion 无法表示意见
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) 5Us$.p 128.adverse opinion 否定意见
Yl}'hRp ((OQs. 查看《
注会考试《审计》中的128个英文单词(一) 》
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