61.assessed level of material misstatement risk 重大错报风险的评估水平
RL&*.r& T}\U:@b 62.simall business 小规模企业
G;^iwxzhO 4bJ3uIP# 63.accounting system
会计系统
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#l"dr p(U'Ydl~ 64.test of control 控制测试
j$L<9(DoR ~ib#x~Db 65.walk-through test 穿行测试
-({\eL$n 'l;?P 66.communication 沟通
^QnVYTM Xajjzl\b 67.flow chart 流程图
!W3Le$aL *wSl~J|ZM% 68.reperformance of internal control 重新执行
2R5]UR S 9:kb0oBa?l 69.audit evidence
审计证据
[t6)M~&e:_ :}GxJT4 70.substantive procedures 实质性程序
) Z^(+ -(59F 71.assertions 认定
"~+K`*0r8 .&[nS<~` 72.esistence 存在
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jyD!( s@q54 73.occurrence 发生
d>aZpJ[. 9j,zaGD0 74.completeness 完整性
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qQom=x 75.rights and obligations 权利和义务
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`)0 @.g4?c 76.valuation and allocation 计价和分摊
)q=1<V44d Ti'O 2k 77.cutoff 截止
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kCCG R]r~TJ o 78.accuracy 准确性
'@W72ML. <<`."RY#0 79.classification 分类
\u)(+t{ gWlmQl 80.inspection 检查
Og&2,`Jb `#(4K4]1. 81.supervision of counting 监盘
|_ @iaLE u_[Zu8 82.observation 观察
.:;i* -meKaQv 83.confirmation 函证
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'XR'zK 84.computation 计算
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Dho~6K}" 85.analytical procedures 分析程序
$6J5yE SEuj=Vie# 86.vouch 核对
<bid 6Q0| 'Gc6ZSLM 87.trace 追查
b"zq3$6* pG4Hy$e 88.audit sampling 审计抽样
>a0;|;hp hrW.TwK 89.error 误差
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$&n 90.expected error 预期误差
*;}! WDr #F9$"L1Hg 91.population 总体
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yA1<[V 92.sampling risk 抽样风险
: i(h[0 LCdc7 93.non- sampling risk 非抽样风险
p1&d@PF&& ,fNiZ 94.sampling unit 抽样单位
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UXX-H J:Qp(s-N^: 95.statistical sampling 统计抽样
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uu 96.tolerable error 可容忍误差
&?9.Y, "w A8J%: 97.the risk of under reliance 信赖不足风险
G +YF ` n_ Z 98.the risk of over reliance 信赖过度风险
0? l !#X^nlc 99.the risk of incorrect rejection 误拒风险
T"0a&.TLj Kc(_?` 100. the risk of incorrect acceptance 误受风险
S=my;M- lE`ScYG 101.working trial balance 试算平衡表
2AlLcfAW `P GWu1/ 102.index and cross-referencing 索引和交叉索引
.N5"IY6> xWlB!r<}Gz 103.cash receipt 现金收入
KL|B| u B8P%4@T 104.cash disbursement 现金支出
YZnrGkQ SGbo|Xe7: 105.bank statement 银行对账单
;lK2] QF^AnB 106.bank reconciliation 银行存款余额调节表
$4L=Dg foN;Q1?lS 107.balance sheet date
资产负债表日
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108.net realizable value 可变现净值
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& 109.storeroom 仓库
D QZS%) WUxr@0 110.sale invoice 销售发票
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`9D 112.positive confirmation request 积极式询证函
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k ,= PDL 113.negative confirmation request 消极式询证函
lF#Kg!-l JlH|=nIaj6 114.purchase requisition 请购单
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BBt* !KF;Z|_(I 115.receiving report 验收报告
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[LG 116.gross margin 毛利
PzF)Vg @hv9=v+ 117.manufacturing overhead 制造费用
|, :(3Ml sG}9 l1 118.material requisition 领料单
Tq?W @DM* sS0psw1 119.inventory-taking 存货盘点
|l~ADEg `SU;TN0 120.bond certificate 债券
?/u&U\P v<-D>iJ 121.stock certificate 股票
:3G9YjzC} &iSQ2a!l8b 122.audit report 审计报告
jrW7AT)\ g-]td8}# 123.entity 被审计单位
_}\&; 5<S1,u5 124.addressee of the audit report 审计报告的收件人
}cf-r>WaR Pgo5&SQb 125.unqualified opinion 无保留意见
kBT cND| 1DBzD%@Oz 126.qualified opinion 保留意见
LRmO6>y 1"e=Zqn$) 127.disclaimer of opinion 无法表示意见
>B9rr0d0 w gufk{: 128.adverse opinion 否定意见
SY{J j^k{~]+_^] 查看《
注会考试《审计》中的128个英文单词(一) 》
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