61.assessed level of material misstatement risk 重大错报风险的评估水平
q~G@S2=}0} At)\$GJ 62.simall business 小规模企业
Kl]LnN%A{ cC7&]2X +f 63.accounting system
会计系统
ZDTp/5=?K/ H&h"!+t(# 64.test of control 控制测试
8c5%~}kG %W,V~kb 65.walk-through test 穿行测试
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H7?>ZE &LDA=B 66.communication 沟通
0p[-M`D ;`:A(yN]T 67.flow chart 流程图
%w#8t#[,6 \oy8)o/Gb 68.reperformance of internal control 重新执行
H-5h-p k Y JMaIFt 69.audit evidence
审计证据
X}G3>HcP #!R =h| 70.substantive procedures 实质性程序
b2G1@f.U |[/'W7TV%? 71.assertions 认定
i f ! vCsJnKqK 72.esistence 存在
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uL9O_a;! `&5_~4T7 74.completeness 完整性
TDZ p1zpXb {RHa1wc 75.rights and obligations 权利和义务
Ys+NIV#Q >o|.0aw< 76.valuation and allocation 计价和分摊
}E&48$0h rkWiGiisM 77.cutoff 截止
`i{p6-U3 u?lbC9}$ 78.accuracy 准确性
;I!Vba 7Kn}KO!Y8 79.classification 分类
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IUSV\X9 Bf8[(oc~ 81.supervision of counting 监盘
`!l Qd}W yLEAbd%+ 82.observation 观察
!]2`dp\! `*w!S8} m; 83.confirmation 函证
0+6=ag% pz,iQUs_o 84.computation 计算
c%5Suu(J6 ak$D1#hY 85.analytical procedures 分析程序
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|ohCA&k%; 86.vouch 核对
A!IZIT5)m /f]'_t0\. 87.trace 追查
z\c$$+t JlhI3`X;/ 88.audit sampling 审计抽样
DQ9}('^ }Wz[ox 9b 89.error 误差
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UKzXz0 90.expected error 预期误差
?#Y1E~N "V{v*Aei0 91.population 总体
y!/:1BHlm mV#U=zqb!S 92.sampling risk 抽样风险
K?eY<L kadw1sYj 93.non- sampling risk 非抽样风险
U)] }EgpF ^|ul3_'? 94.sampling unit 抽样单位
ewVks>lbz cg_j.=M- 95.statistical sampling 统计抽样
O[W/=j[ M=#g_*d 96.tolerable error 可容忍误差
6@-O#,]J b0uWUI(= 97.the risk of under reliance 信赖不足风险
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sjG@4Or 98.the risk of over reliance 信赖过度风险
2c%b y@9ifFr 99.the risk of incorrect rejection 误拒风险
Q&8epO |J 7O<K?;I 100. the risk of incorrect acceptance 误受风险
Dn@Sjsj> v?s%qb= T 101.working trial balance 试算平衡表
8RjFp2)W Uu~~-5 102.index and cross-referencing 索引和交叉索引
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RQbN 104.cash disbursement 现金支出
(\H^KEy rFhi:uRV 105.bank statement 银行对账单
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M5]Y q*7:L 106.bank reconciliation 银行存款余额调节表
hGbSN_F A@)ou0[n@ 107.balance sheet date
资产负债表日
y;=/S?L.: !XQ)>T^G5 108.net realizable value 可变现净值
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^c?$$Tq <F?UdMT4y 110.sale invoice 销售发票
^ wb 9 n cHX~-:KOr 111.price list 价目表
pReSvF}}C }TRVCF1 112.positive confirmation request 积极式询证函
`ZGKM>q` jS4fANG 113.negative confirmation request 消极式询证函
yeIcQ% @waY+sqt= 114.purchase requisition 请购单
Lrq e:\ {!xDJnF; 115.receiving report 验收报告
nTCwLnX(O _zDf8hy 116.gross margin 毛利
TnJJ& "~3b 5U6b\jxX 117.manufacturing overhead 制造费用
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gXe`G(w ZiC~8p_f 119.inventory-taking 存货盘点
='Yg^:n PGhYkj2 120.bond certificate 债券
TV~S#yg+H $fG~;`T 121.stock certificate 股票
i/RA/q fr<V]) 122.audit report 审计报告
y=LN|vkQ PG@6*E 123.entity 被审计单位
aRcVoOq ,D2nUk 124.addressee of the audit report 审计报告的收件人
pMzlpmW;P ahg]OWn# 125.unqualified opinion 无保留意见
,tak{[" MY l9 &8 126.qualified opinion 保留意见
sF~!qag4q' <ToRPx&E 127.disclaimer of opinion 无法表示意见
N1Dr'aw* m-lTXA( 128.adverse opinion 否定意见
U3BhoD#f\ G#j~8`3X 查看《
注会考试《审计》中的128个英文单词(一) 》
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