61.assessed level of material misstatement risk 重大错报风险的评估水平
_("{fJ,A /IODRso/! 62.simall business 小规模企业
6u7>S? F[LBQI`zq 63.accounting system
会计系统
}2}hH0R h/d&P 64.test of control 控制测试
RDZl@ps8 k z<We/ 65.walk-through test 穿行测试
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> 66.communication 沟通
e(sQgtM6 Lf3:' n 67.flow chart 流程图
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68.reperformance of internal control 重新执行
tJc9R2 }{s<!b 69.audit evidence
审计证据
7^=O^!sa 6#v"+V 70.substantive procedures 实质性程序
d+$a5 [^9 OPar"z^EV 71.assertions 认定
\59+JLmP4 %c):^;6p 72.esistence 存在
0GEK xV\F g9g^zd, 73.occurrence 发生
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y 88G Q F 74.completeness 完整性
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U WI' ;e4 75.rights and obligations 权利和义务
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"t4[=I 76.valuation and allocation 计价和分摊
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c 78.accuracy 准确性
b k 30d zGF_ c9X 79.classification 分类
J"# o #~ GHfsq|*j,Z 80.inspection 检查
[;%qxAB/_ qhc3 oRe 81.supervision of counting 监盘
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z) O a~=$9+?w 82.observation 观察
&Nl: ;vnG 83.confirmation 函证
crG+BFi ?"\X46Gz; 84.computation 计算
HsO4C)/ s0WI93+z 85.analytical procedures 分析程序
q,A; d^g U:"E:Bxz;m 86.vouch 核对
jw]~g+x#$ F<VoPqHq 87.trace 追查
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R ~{ 88.audit sampling 审计抽样
%3!DRz sE{A~{a` 89.error 误差
A@^Y2:pY gq\ulLyOeZ 90.expected error 预期误差
v@(Y:\> fL>>hBCqC 91.population 总体
gP:mZ7 ju~js 92.sampling risk 抽样风险
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F B@U;[cO& 93.non- sampling risk 非抽样风险
5srj|'ja n$&xVaF| 94.sampling unit 抽样单位
/{QR:8}-Q Fg;V6s/>ts 95.statistical sampling 统计抽样
KeFEUHU >VIb|YA 96.tolerable error 可容忍误差
z]:{ruvH 9Kf# jZ 97.the risk of under reliance 信赖不足风险
1w*DU9f N{w)}me[YY 98.the risk of over reliance 信赖过度风险
/i.3v45t" *uoc;6 99.the risk of incorrect rejection 误拒风险
w_4/::K* 5F&xU$$a- 100. the risk of incorrect acceptance 误受风险
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fsRRnD 101.working trial balance 试算平衡表
HuzHXn) {kVhht]X 102.index and cross-referencing 索引和交叉索引
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qjq i^`]TOP 103.cash receipt 现金收入
>..C^8 " |:Q`9; 104.cash disbursement 现金支出
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2 )4u6{-|A 105.bank statement 银行对账单
*c<0cHv* A"ApWJ3 106.bank reconciliation 银行存款余额调节表
@'XxMO[Z!< ]N<:6+ 107.balance sheet date
资产负债表日
6'E3Q=}d Ni bOtIZ 108.net realizable value 可变现净值
`q":i>FP2 !5FZxmUup 109.storeroom 仓库
Bg3`w__l; <~D-ew^BU 110.sale invoice 销售发票
?2LRMh")$ &"G4yM 111.price list 价目表
~m@v ~= N!RkV\:X 112.positive confirmation request 积极式询证函
}fzv9$]$ vuP.V# 113.negative confirmation request 消极式询证函
0 1~&H8 = xweV8k/ 114.purchase requisition 请购单
[3&Y* W HH`G/(a 115.receiving report 验收报告
|^ K"#K gpt98:w: 116.gross margin 毛利
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QHSCF5 117.manufacturing overhead 制造费用
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)c AC'$~4 118.material requisition 领料单
8}5dyn{cvE o'uv5asdb 119.inventory-taking 存货盘点
pyvZ[R9 >'\cNM~nf 120.bond certificate 债券
_@-D/g [ vWcQ6m 121.stock certificate 股票
tp4/c'w;)J HZ>8@AVa\ 122.audit report 审计报告
qQzf&" {Vg8pt 123.entity 被审计单位
N^u,C$zP9C ]6#7TT 124.addressee of the audit report 审计报告的收件人
*cNqgw#\qL <[N"W82p 125.unqualified opinion 无保留意见
_4H}OGZI 5|I2 126.qualified opinion 保留意见
Cq-d, z@\r V@W5 127.disclaimer of opinion 无法表示意见
o'9K8q\1 j9sK P]w 128.adverse opinion 否定意见
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j 查看《
注会考试《审计》中的128个英文单词(一) 》
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