61.assessed level of material misstatement risk 重大错报风险的评估水平
eUCBQK BSd.7W;cS= 62.simall business 小规模企业
d*k5h<jM &c&TQkx 63.accounting system
会计系统
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j^U"GprA 64.test of control 控制测试
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HQ/ xmC5uT6L3M 65.walk-through test 穿行测试
7MJ\*+T|03 ]qq2VO<b 66.communication 沟通
FS @55mQ =c&.I}^1L 67.flow chart 流程图
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;Q/1l=Bn 68.reperformance of internal control 重新执行
'BgR01w J 3syA$0TZt 69.audit evidence
审计证据
u`(yT<>H E|_8#xvb 70.substantive procedures 实质性程序
yn(bW\ I*cb\eU8Y 71.assertions 认定
!SGRK01 xy&*s\=: 72.esistence 存在
mO]dP;, JHZjf7g$k 73.occurrence 发生
~Ij/vyB_ ]EDCs?, 74.completeness 完整性
D88IU9V&n 7'{Vh{. 75.rights and obligations 权利和义务
-w)v38iX! f;,*P,K 76.valuation and allocation 计价和分摊
{36N=A z_{_wAuY 77.cutoff 截止
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i?eVi DeT$4c*:[ 79.classification 分类
/Q:mUd }:J-o 80.inspection 检查
cb{"1z -2 8bJ, 81.supervision of counting 监盘
#@1( Rs"G8Q9Q 82.observation 观察
F>X<=YO0 7~k=t!gTY 83.confirmation 函证
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ZuA"l Y _.BT%4 84.computation 计算
fd>&RbUp +#< Z/ 85.analytical procedures 分析程序
K"X"2c1o tp&|*M3 86.vouch 核对
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v6(h E'SDT*EI 87.trace 追查
[9NrPm3d ?`O^;f 88.audit sampling 审计抽样
]T2Nr[vu r}D#(G$ 89.error 误差
* >8EMq\^ B_b5&M@ 90.expected error 预期误差
H3ovF _)~VKA]"" 91.population 总体
x)eoz2E1 <l5m\A 92.sampling risk 抽样风险
~mi4V _ u~0t`f~ 93.non- sampling risk 非抽样风险
<dr2 bz qE]e+S?57a 94.sampling unit 抽样单位
ijzwct#. LGX+_" 95.statistical sampling 统计抽样
X:g#&e_ G|8>Q3D 96.tolerable error 可容忍误差
-%^'x&e d~{$,"!-f 97.the risk of under reliance 信赖不足风险
"h7Dye *yjnC 98.the risk of over reliance 信赖过度风险
lmL$0{Yr qc\D=3#Yp 99.the risk of incorrect rejection 误拒风险
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-:P`CN Zzz94` 100. the risk of incorrect acceptance 误受风险
VYO1qj PB8g4-?p6 101.working trial balance 试算平衡表
c/v|e&q *kYGXT,f] 102.index and cross-referencing 索引和交叉索引
i*@PywT"i3 V'MY+# 103.cash receipt 现金收入
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+{I" e,Nk m]8*k=v 105.bank statement 银行对账单
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o(Qm 106.bank reconciliation 银行存款余额调节表
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>KiBV# 107.balance sheet date
资产负债表日
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7- $gD8[NAIx= 108.net realizable value 可变现净值
\x]\W#C Qx8(w"k* 109.storeroom 仓库
=+ >>l0=_v xSSEDfq 110.sale invoice 销售发票
;e/F( J Z[ (d7 111.price list 价目表
eNVuw: Q+ ~ A=Gra 112.positive confirmation request 积极式询证函
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<N 113.negative confirmation request 消极式询证函
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q @DY"~ccH 114.purchase requisition 请购单
yRXWd*9 .8!\6=iJB 115.receiving report 验收报告
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y : MjDcI~ 116.gross margin 毛利
ih^FH>@ |('o g *$ 117.manufacturing overhead 制造费用
IM/xBP xdM'v{N#m 118.material requisition 领料单
bE'{zU}o GQ7uxdqWBQ 119.inventory-taking 存货盘点
%!(C?k!\ ?6`B;_m 120.bond certificate 债券
Sp:w _;{# 3Ke6lV)uq 121.stock certificate 股票
Ddpcov ]77f`<q<}! 122.audit report 审计报告
0F/[GZ<k F4==a8 123.entity 被审计单位
S)j(%g |l+5E 124.addressee of the audit report 审计报告的收件人
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"X vIOGDI> 125.unqualified opinion 无保留意见
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N 126.qualified opinion 保留意见
c$7~EP OoH-E.lp 127.disclaimer of opinion 无法表示意见
xUsL{24 -$[&{.B. 128.adverse opinion 否定意见
111A e*U UF#!6"C@ 查看《
注会考试《审计》中的128个英文单词(一) 》
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