61.assessed level of material misstatement risk 重大错报风险的评估水平
F6o_b4l \%/#x V 62.simall business 小规模企业
lZyG)0t,g XW -2~?$ 63.accounting system
会计系统
6An9S%:_ ZiYm:$CJ 64.test of control 控制测试
ysmNio 1rKlZsZ#* 65.walk-through test 穿行测试
%ObLWH' 9R;/*$ 66.communication 沟通
%{(x3\ *& /&CmO>^e 67.flow chart 流程图
c1$ngH0 $&$w Y/F 68.reperformance of internal control 重新执行
4(Ov1a> K TsgJ\W 69.audit evidence
审计证据
aO@7O* Pt@%4 :&-h 70.substantive procedures 实质性程序
J8M$k/"X %9k!A]KD 71.assertions 认定
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{ %q!8={J8 72.esistence 存在
oq4}3bQ 2<`.#zIds 73.occurrence 发生
|,#t^'S! p8kr/uMP ; 74.completeness 完整性
?OE.O/~l ?lbH02P{v 75.rights and obligations 权利和义务
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iptT(2 76.valuation and allocation 计价和分摊
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>YFyu#LF +2K :qvzZ 77.cutoff 截止
:Xn7Ha[f cTXri8K_ 78.accuracy 准确性
qw7@(R'" za:a)U^n 79.classification 分类
Py>{t4;S J[A14z]#` 80.inspection 检查
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t y.=/J8-> 81.supervision of counting 监盘
U3izvM 21ppSN> 82.observation 观察
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(x"BR 83.confirmation 函证
'zEI;v < -uc."6\ 84.computation 计算
v?0r`<Mn 5GA\xM- 85.analytical procedures 分析程序
ZT[3aXS tV_t6x_. 86.vouch 核对
Dy]I8_ RrhT'':[ 87.trace 追查
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r 88.audit sampling 审计抽样
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KJ?y@Q 'S<%Xm 90.expected error 预期误差
>Jw6l0z Tzt ,/e 91.population 总体
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^>417> 92.sampling risk 抽样风险
l{:a1^[>y K.%U 93.non- sampling risk 非抽样风险
LuR,f"%2 IcrL 94.sampling unit 抽样单位
7QVuc!V E"%2) 95.statistical sampling 统计抽样
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Gq|e* 9'DtaTmGW 96.tolerable error 可容忍误差
4g}FB+[u >S1)YKgz 97.the risk of under reliance 信赖不足风险
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%ul N7%TYs 98.the risk of over reliance 信赖过度风险
Um)>2|rp} 6 CC &Z> 99.the risk of incorrect rejection 误拒风险
4Hb $0l :s-o0$PlJ 100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
K9[e> v)f7};"z 102.index and cross-referencing 索引和交叉索引
%d m-?` :Pq.,s 103.cash receipt 现金收入
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n 104.cash disbursement 现金支出
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S]P)R aV`&L,Q)7E 105.bank statement 银行对账单
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B|%tE{F 106.bank reconciliation 银行存款余额调节表
=q(GHg;' W3&tJ8*3 107.balance sheet date
资产负债表日
~|Z'l%<Os aF8k/$u 108.net realizable value 可变现净值
m-V02's i3mAfDF 109.storeroom 仓库
Q0_>'sEM g): ]' 110.sale invoice 销售发票
E-ZRG!)[v w7-WUvxl 111.price list 价目表
U5/qf8)yO uXQ >WI@eF 112.positive confirmation request 积极式询证函
Di Or{)a {SG>'KXZ 113.negative confirmation request 消极式询证函
+`bC%\T8? I<h=Cj[[ 114.purchase requisition 请购单
Omag)U)IPh 7;LO2<|1 115.receiving report 验收报告
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+3Va 116.gross margin 毛利
!0 Q8iW: */ OI*{Q 117.manufacturing overhead 制造费用
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ErbSl 118.material requisition 领料单
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119.inventory-taking 存货盘点
aW{L7N % s&*yk p 120.bond certificate 债券
V`fL%du,3 @?&Wm3x9 121.stock certificate 股票
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RS 2cc 122.audit report 审计报告
"S(X[Y' Ly(P=M>"y 123.entity 被审计单位
d,'!.#e t6u-G+} 124.addressee of the audit report 审计报告的收件人
sm s1%%~ M%=P)cC 125.unqualified opinion 无保留意见
g0#q"v55 6w#nkF 126.qualified opinion 保留意见
c<qe[iyt/ ?ow'^X- 127.disclaimer of opinion 无法表示意见
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rY%C ++92:decM 128.adverse opinion 否定意见
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%<2z 查看《
注会考试《审计》中的128个英文单词(一) 》
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