61.assessed level of material misstatement risk 重大错报风险的评估水平
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l] %J3lK]bv( 62.simall business 小规模企业
-CZ-l;5 "U{mMd!9L 63.accounting system
会计系统
w`38DF@K <v-92? 64.test of control 控制测试
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<(,uT 65.walk-through test 穿行测试
g&8 .A( lZ+/\s,]| 66.communication 沟通
9&[\*{ L/%xbm~ 67.flow chart 流程图
k dUc& ^:$j:w?j 68.reperformance of internal control 重新执行
~M(pCSJ[ |O^V)bZmx 69.audit evidence
审计证据
GYTbeY k.ww-nH 70.substantive procedures 实质性程序
JG1LS$p^ Is~yVB02 71.assertions 认定
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V 72.esistence 存在
^&e;8d|f{ *+# k{D, 73.occurrence 发生
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VS` DOA[iT";4 74.completeness 完整性
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L9 9yp^zL 75.rights and obligations 权利和义务
>EyvdX#v \>_eEZ5 76.valuation and allocation 计价和分摊
<4S F~i .|tQ=l@I 77.cutoff 截止
!WDn7j'A I\)N\move 78.accuracy 准确性
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' $::51#^Wg 79.classification 分类
HM;4=% il<gjlyR]L 80.inspection 检查
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u_O} x (u$!\fE-et 81.supervision of counting 监盘
I-j(e)P(o_ 1j8 /4: 82.observation 观察
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t= E%KC'TN^D 83.confirmation 函证
ei(|5h PP~CZ2Fze 84.computation 计算
U5T^S BD<rQ mfA^ 85.analytical procedures 分析程序
(gv=P>: B/[hi%~ 86.vouch 核对
=2Pz$q*ub 75' Ua$ 87.trace 追查
BNF++<s ~r7DEy|+ 88.audit sampling 审计抽样
3ytx"=B% 4"`=hu Q 89.error 误差
]M02>=1 +<vqkc 90.expected error 预期误差
t ;bZc s 2*b#+ b 91.population 总体
BIwgl@t!> ZC>`ca 92.sampling risk 抽样风险
?^F*"+qI LD7? . 93.non- sampling risk 非抽样风险
`K@5_db\ pRb+'v&_k 94.sampling unit 抽样单位
;5zjd, j=zU7wz)D 95.statistical sampling 统计抽样
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h Js&rpN 96.tolerable error 可容忍误差
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~QF7cd 97.the risk of under reliance 信赖不足风险
x|P<F 2L 1D#T+t`[ 98.the risk of over reliance 信赖过度风险
4C2>0O<^s @8}-0c 99.the risk of incorrect rejection 误拒风险
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T% jjs y'i:%n}I 101.working trial balance 试算平衡表
3(XHF3q 4 @ydK 102.index and cross-referencing 索引和交叉索引
o)$Q]N## ^loF#d=s 103.cash receipt 现金收入
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A'n kM}ic(K 104.cash disbursement 现金支出
]-+.lR%vd9 pEqr0Qwh 105.bank statement 银行对账单
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B[2h 106.bank reconciliation 银行存款余额调节表
Eusf gU: uH~ TugQ~ 107.balance sheet date
资产负债表日
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8 e2_r0I^C 108.net realizable value 可变现净值
Z n"TG/: T5X'D(\| 109.storeroom 仓库
0|*UeM 6>P 110.sale invoice 销售发票
fTi{oY,zTg 4N0W& Dy 111.price list 价目表
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*^9 112.positive confirmation request 积极式询证函
^`B##9g~ #E~WVTOw 113.negative confirmation request 消极式询证函
C$Hl`>?$ .,BD D PFB 114.purchase requisition 请购单
Xk$l-Zfse (tz_D7c$F 115.receiving report 验收报告
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af +X|m>9 116.gross margin 毛利
DFZ:.6p Bb2r95h}^ 117.manufacturing overhead 制造费用
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lX5 9^[5!SMzCj 118.material requisition 领料单
]I.& .?^i0 "gl:4|i' 119.inventory-taking 存货盘点
4jyr\=42F' ^|hRu{QW 120.bond certificate 债券
zi DlJ3]^ <PuB3PEvV 121.stock certificate 股票
~jCpL@rS (fI&("; t 122.audit report 审计报告
6pdl,5[x- GJl@ag5h]! 123.entity 被审计单位
Xxsnpb> 1\.zOq# 124.addressee of the audit report 审计报告的收件人
^5'/ }iR2N *Yk8Mj^_h 125.unqualified opinion 无保留意见
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1| 126.qualified opinion 保留意见
6^z\;,p i4n%EDQ 127.disclaimer of opinion 无法表示意见
^xkppN2 lVp~oZC6[ 128.adverse opinion 否定意见
'|A5a+[ G*wW&R) 查看《
注会考试《审计》中的128个英文单词(一) 》
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