61.assessed level of material misstatement risk 重大错报风险的评估水平
XmwR^ -;8 a* F 62.simall business 小规模企业
QTF1~A\ c*axw%Us 63.accounting system
会计系统
"g"%7jK P!j*4t 64.test of control 控制测试
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.A^ 65.walk-through test 穿行测试
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zMmb 66.communication 沟通
*j <#5=l j5n"LC+oz 67.flow chart 流程图
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68.reperformance of internal control 重新执行
s/>0gu]A8 pE+:tMH; 69.audit evidence
审计证据
>}0H5Q8@ Q9p7{^m&E 70.substantive procedures 实质性程序
w .M DH$Nz 71.assertions 认定
DuAix)#FN9 Y>E` 7n 72.esistence 存在
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^"8+ 73.occurrence 发生
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JAMV@ 74.completeness 完整性
%@aC5^Ovy+ 'tQp&pj 75.rights and obligations 权利和义务
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iS 76.valuation and allocation 计价和分摊
8{icY|:MTN EN}4-P/5 77.cutoff 截止
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$9\ \ ux{J 78.accuracy 准确性
tK+JmbB\ hCX/k<}I 79.classification 分类
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6EU/ 80.inspection 检查
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Qu!%o 81.supervision of counting 监盘
%bdBg SuV3$-);z 82.observation 观察
J5f}-W@ *cXi*7|= 83.confirmation 函证
Mbly-l{| Y)GU{ 84.computation 计算
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N 86.vouch 核对
K1;b4Sl?A [oXr6M: 87.trace 追查
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NP!LBB)=Y 88.audit sampling 审计抽样
]_!NmB_3 CNWA!1n^Hy 89.error 误差
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u\5K- 90.expected error 预期误差
cnY}^_ = 'e_9b\K 91.population 总体
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~*Vfx 92.sampling risk 抽样风险
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w/S6j 93.non- sampling risk 非抽样风险
B1Z; 64'sJc. 94.sampling unit 抽样单位
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%82:?fq RO[X#c 96.tolerable error 可容忍误差
Kb/qM}jS C(xsMO'k,, 97.the risk of under reliance 信赖不足风险
3Zp q# "{bc2#F 98.the risk of over reliance 信赖过度风险
!,J]5$M E;k$ICOXA 99.the risk of incorrect rejection 误拒风险
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e"^As 100. the risk of incorrect acceptance 误受风险
s,|v,,<+ [*H h6 101.working trial balance 试算平衡表
NXS$w{^ &< FKcrZ, 102.index and cross-referencing 索引和交叉索引
X7?14W x97L>>| 103.cash receipt 现金收入
zCS }i_ p pG v*{. 104.cash disbursement 现金支出
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u0Z MrIJ 105.bank statement 银行对账单
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6jMl 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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{/-,v 108.net realizable value 可变现净值
:prx:7 kFfNDM#D 109.storeroom 仓库
x|Ms2.! @JJ{\?> 110.sale invoice 销售发票
W$z^U)|t cA90FqUH 111.price list 价目表
po*r14f 8SupoS 112.positive confirmation request 积极式询证函
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&1_I -(#`JT8 113.negative confirmation request 消极式询证函
,L\KS^> 7G Jhc 114.purchase requisition 请购单
?uF3Q)rCk |uJjO>8]| 115.receiving report 验收报告
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RmA\R* +}f}!h; 116.gross margin 毛利
H<*n5r(c MiMDEe%f% 117.manufacturing overhead 制造费用
ciCQe]fS AG Gxx?I 118.material requisition 领料单
ogdgLTi BMn`t@ !x 119.inventory-taking 存货盘点
raR=k!3i AbX#wpp! 120.bond certificate 债券
;;432^jD hu~XFRw15 121.stock certificate 股票
3_J({ q9Lq+4\ 122.audit report 审计报告
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E zpcO7AY~ 123.entity 被审计单位
6ziBGU#.- 6""i<oR 124.addressee of the audit report 审计报告的收件人
4y,pzQ8a {@ tO9pc`8 125.unqualified opinion 无保留意见
78IY&q:v&0 }%3i8e 126.qualified opinion 保留意见
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70 127.disclaimer of opinion 无法表示意见
c$;Cpt@-j Ol8Yf.e_ 128.adverse opinion 否定意见
iu`B8yI CI|#,^ 查看《
注会考试《审计》中的128个英文单词(一) 》
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