61.assessed level of material misstatement risk 重大错报风险的评估水平
&`-_)~5] jo]m12ps 62.simall business 小规模企业
`"i^'VL, j0Id!o 63.accounting system
会计系统
tvGg@Xs\ gF$1wV]e 64.test of control 控制测试
.dy#n`eP ))8Emk^Q{ 65.walk-through test 穿行测试
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0No 66.communication 沟通
oNh68ON:c };4pZceV 67.flow chart 流程图
-Y5YCY!` JI28O8 68.reperformance of internal control 重新执行
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69.audit evidence
审计证据
q}wl_ku9+ IptB.bYc 70.substantive procedures 实质性程序
V.O<|tl. ^p{A!I! 71.assertions 认定
$`-SVC 9/@FADh 72.esistence 存在
]b5%?^Z# Gsx^j? 73.occurrence 发生
0(Yh~{ Fr938q6^- 74.completeness 完整性
4f_ZY5= z(8)1#(n7 75.rights and obligations 权利和义务
B<vvsp\X (CKhY~,/u 76.valuation and allocation 计价和分摊
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ePDc' 44<9zHK 77.cutoff 截止
yf0vR%,\ LZ=wz.'u 78.accuracy 准确性
xMO[3D&D SaX,^_GY 79.classification 分类
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/SDEL 80.inspection 检查
Y^*Lh/:h 9&|12x$ 81.supervision of counting 监盘
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es2 82.observation 观察
)3D+gu (9WL+S 83.confirmation 函证
F:[Nw#gj/ j3sz*: 84.computation 计算
F``EARG)iu VuJfo9 `E 85.analytical procedures 分析程序
-+j9X;h: Mo:!jS~a(Z 86.vouch 核对
@'k,\$ / 8gu'dG = 87.trace 追查
tS_xa 6Y92& 88.audit sampling 审计抽样
7$Z)fkx. xr7-[)3Q$ 89.error 误差
ue^?/{OuT i4{ / 90.expected error 预期误差
2Q`PUXj dd?x5|/# 91.population 总体
gavQb3EP ~x+:44* 92.sampling risk 抽样风险
6I5[^fv45G luG023' 93.non- sampling risk 非抽样风险
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c 94.sampling unit 抽样单位
.5Z,SGBf :3E8`q~c1 95.statistical sampling 统计抽样
k`iq<b Q9 x` Uy 96.tolerable error 可容忍误差
y$r?t0 Zo}\gg3 97.the risk of under reliance 信赖不足风险
g O\f:Pg nCSd:1DY 98.the risk of over reliance 信赖过度风险
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iC5JU&l 99.the risk of incorrect rejection 误拒风险
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Kj@a| nfd?@34"A2 100. the risk of incorrect acceptance 误受风险
u}@%70A n_!]B_Vd$ 101.working trial balance 试算平衡表
b/D9P~cE nHhD<a! 102.index and cross-referencing 索引和交叉索引
4o)\DB?! HpjIp. 103.cash receipt 现金收入
x/jN&;"/ [u9S+:7" 104.cash disbursement 现金支出
;>QK}#' Lu#@~ 105.bank statement 银行对账单
R(7X}*@X |]]pHC_/W 106.bank reconciliation 银行存款余额调节表
sP8-gkkor d= T9mj.@ 107.balance sheet date
资产负债表日
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!)t1 108.net realizable value 可变现净值
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/28Cw E6wST@r 109.storeroom 仓库
aBA#\eV W)Kpnb7 110.sale invoice 销售发票
>a anLLO N-?|]4e/ 111.price list 价目表
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< 112.positive confirmation request 积极式询证函
E,yzy[gl R;-FZ@u/ 113.negative confirmation request 消极式询证函
z&yb_A:> $E@.G1T [ 114.purchase requisition 请购单
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k 115.receiving report 验收报告
kKk |@ 8!fAv$g0 116.gross margin 毛利
[Jh))DIx h'q0eqYeu) 117.manufacturing overhead 制造费用
GHsdLe=t0# 2] wf`9ZH 118.material requisition 领料单
]B.,7 . eag84_ 119.inventory-taking 存货盘点
eq 1 4 L"vG:Mq@D 120.bond certificate 债券
ZzaW@6LJF 9qO:K79| 121.stock certificate 股票
D30Z9_^%: u9~V2>r\ 122.audit report 审计报告
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CL 123.entity 被审计单位
mt6uW+t/ )*<d1$aM 124.addressee of the audit report 审计报告的收件人
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PD(kk6fX &l}xBQAL 125.unqualified opinion 无保留意见
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n;3 8_,wOkk_B 126.qualified opinion 保留意见
3'@jRK X1PlW8pd 127.disclaimer of opinion 无法表示意见
U,3K6AZA 7 FZ.Yn 128.adverse opinion 否定意见
!";$Zu (IQ L`3f% 查看《
注会考试《审计》中的128个英文单词(一) 》
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