61.assessed level of material misstatement risk 重大错报风险的评估水平
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]~Rp /Z3 Mlm{ 62.simall business 小规模企业
QjT$.pUd Uk1|y\ 63.accounting system
会计系统
[d"]AF[# {L6@d1u 64.test of control 控制测试
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Xd]{% ,s ` y 65.walk-through test 穿行测试
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^ 66.communication 沟通
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-vzri da[=d*I. 67.flow chart 流程图
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IB dw*PjIB9x 68.reperformance of internal control 重新执行
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%~Op 69.audit evidence
审计证据
IvZ,|R? 7C;oMh5 70.substantive procedures 实质性程序
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2([ 71.assertions 认定
I8x,8}o>V T 6ihEb$C 72.esistence 存在
8n&Gn%DvX C4[) yJ 73.occurrence 发生
gDN7ly]6M isBtJ7 \Sc 74.completeness 完整性
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4,('+ 75.rights and obligations 权利和义务
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z 76.valuation and allocation 计价和分摊
ZA1:Y{V :QoW*Gs1 77.cutoff 截止
#zf,%IYF @1w[~QlV 78.accuracy 准确性
'^|u\$&U a Fh9B\n 79.classification 分类
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80.inspection 检查
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LA 81.supervision of counting 监盘
eG_@WLxwD Xi~7pH 82.observation 观察
8P?p eS: 8Pn 83.confirmation 函证
F$sDmk# &wa2MNCG8 84.computation 计算
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85.analytical procedures 分析程序
O7"16~a PyoIhe&ep 86.vouch 核对
3<x1s2U ~tc,p 87.trace 追查
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@B`nM#X# 88.audit sampling 审计抽样
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O;B f6,?Yex8B 89.error 误差
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G"F)t(iX 90.expected error 预期误差
,W| cyQ GYt|[GC 91.population 总体
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- PVW MBqw{cy 92.sampling risk 抽样风险
<y=+Gh 0z$::p$%u 93.non- sampling risk 非抽样风险
X \BxRgl}, *e25!#o1 94.sampling unit 抽样单位
gX|We}H |jB/d@RE 95.statistical sampling 统计抽样
7'!DK;=TD6 _:\zbn0\ 96.tolerable error 可容忍误差
eakQZ-Q ._q}lWT 97.the risk of under reliance 信赖不足风险
DJZ$M vD^Uod1 98.the risk of over reliance 信赖过度风险
`]=0oDG:1! Ys0N+ 99.the risk of incorrect rejection 误拒风险
?J@P0(M# f+lPQIB 100. the risk of incorrect acceptance 误受风险
I}+9@d E*x ct-m# 101.working trial balance 试算平衡表
.*X=JFxl W)<t7q+ 102.index and cross-referencing 索引和交叉索引
n%6ba77 ^GS\(egt 103.cash receipt 现金收入
VfFbZds8f v,kvLjqt 104.cash disbursement 现金支出
Vb)NWXmyu 9&bJ] 105.bank statement 银行对账单
d2?#&d'aq 6HZVBZhM 106.bank reconciliation 银行存款余额调节表
t,u;"%go Nt|Fw$3*5{ 107.balance sheet date
资产负债表日
P]O=K 8+ ]'2{ 108.net realizable value 可变现净值
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~y0 &~c`p [ 109.storeroom 仓库
iwy;9x w6h*dh$w 110.sale invoice 销售发票
@qSZ= Jflm-Hhsf 111.price list 价目表
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Ja:=$ 112.positive confirmation request 积极式询证函
1H?I?IT30 M0T z('~s 113.negative confirmation request 消极式询证函
]v]tBVO$ ]=p^32 114.purchase requisition 请购单
PQ{5*}$N ,n2"N5{jw 115.receiving report 验收报告
\&l@rMD3s P;eXUF+jn 116.gross margin 毛利
?G<ISiABQC k=cDPu - 117.manufacturing overhead 制造费用
DYoGtks( eM@xs<BR 118.material requisition 领料单
gT(8.<h8 lD{*Z spz 119.inventory-taking 存货盘点
_'4S1 mL-6+pJ@ 120.bond certificate 债券
((&5F!+\- EywBT 121.stock certificate 股票
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$P?%<o 122.audit report 审计报告
kS?CKd9by Bg] % 123.entity 被审计单位
Z6-ZAS(>m p:)=i"uL 124.addressee of the audit report 审计报告的收件人
U~d%5?q 8 C9ny} 125.unqualified opinion 无保留意见
tyWDa$u,u UmArl)R/ 126.qualified opinion 保留意见
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s7 sTY 127.disclaimer of opinion 无法表示意见
$fBj}\o ddN G: 128.adverse opinion 否定意见
$U7#3-' LJom+PxF$x 查看《
注会考试《审计》中的128个英文单词(一) 》
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