61.assessed level of material misstatement risk 重大错报风险的评估水平
FsO_|r t"zi'9$t 62.simall business 小规模企业
@9eN\b%I^H 2x>7>;> 63.accounting system
会计系统
U9ZuD40\ z&cM8w: 64.test of control 控制测试
UX+vU@Co[ %x.du9 65.walk-through test 穿行测试
uNkJe MuJP.]5>` 66.communication 沟通
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1fvN[ 67.flow chart 流程图
(\D E1q X% )~i[_DV 68.reperformance of internal control 重新执行
p}3` "L= ),CKuq> 69.audit evidence
审计证据
RL:B.Lv/W eF]8Ar1 70.substantive procedures 实质性程序
Y)@Y$_ s7afj t 71.assertions 认定
^2H; >23$_'2 72.esistence 存在
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73.occurrence 发生
; PncJe5x {G0=A~ 74.completeness 完整性
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3H0$1 c7~R0nP 75.rights and obligations 权利和义务
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[d8S5 ?2l`%l5( 76.valuation and allocation 计价和分摊
?"*JV1 9 L2+cVR 77.cutoff 截止
=\_gT=tZ RyP MzxV 78.accuracy 准确性
JO*/UC>" 4(sHUWT 79.classification 分类
Y/6>OD ^*i0~_ 80.inspection 检查
F)KR8( PWZd< 81.supervision of counting 监盘
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wl=@ ' Ut4=@) 82.observation 观察
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zK{)HZ 83.confirmation 函证
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i(pHJP:a: 84.computation 计算
`vMhrn A+!,{G 85.analytical procedures 分析程序
=w}JAEE|(i "!D y[J 86.vouch 核对
nj0sh"~+ 5wmd[YL 87.trace 追查
qC{JsX`~ ^ZO! ( 88.audit sampling 审计抽样
zPND$3&' M,S'4Szuk 89.error 误差
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w#t V* !b7"K| 90.expected error 预期误差
);%H;X+x hO&b\#@~ 91.population 总体
yw$4Hlj5 qxb]UV,R 92.sampling risk 抽样风险
;<N:! $p (bQ3:%nD 93.non- sampling risk 非抽样风险
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*Q^z4UY 94.sampling unit 抽样单位
=V]0G,,\ >xabn*Kq 95.statistical sampling 统计抽样
i?Pnyi }a$.ngP 96.tolerable error 可容忍误差
'Zp{ BH1h2OEe# 97.the risk of under reliance 信赖不足风险
/$CTz xd1 Q8%_q"C 98.the risk of over reliance 信赖过度风险
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6 cu($mjC@T 99.the risk of incorrect rejection 误拒风险
^\AeX-q2v' .dk<?BI#H 100. the risk of incorrect acceptance 误受风险
z,G_&5|f% i-Rn,}v 101.working trial balance 试算平衡表
E{&MmrlL, X0u,QSt'O 102.index and cross-referencing 索引和交叉索引
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AB< 1*9.K' 103.cash receipt 现金收入
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r{TXEn 4lB??`UN 104.cash disbursement 现金支出
?:J_+?{E A vq+s.h 105.bank statement 银行对账单
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o6x L)bMO8JH~m 106.bank reconciliation 银行存款余额调节表
![^pAEgx &jHsFS 107.balance sheet date
资产负债表日
Ztg_='n 0SQr%:zG 108.net realizable value 可变现净值
6sSwSS 7Hr_ZwO/^ 109.storeroom 仓库
u1$6:"2@5k N!7}B 110.sale invoice 销售发票
GYx0U8MJ[e :.,9}\LK 111.price list 价目表
P[WkW# ]a4U\yr 112.positive confirmation request 积极式询证函
aX^T[ 3&+dyhL'w 113.negative confirmation request 消极式询证函
r k W7;! }+9?)f{?@ 114.purchase requisition 请购单
&.,K@OFE} w'2FYe{wj 115.receiving report 验收报告
(QiA5!wg e~SK*vR%] 116.gross margin 毛利
fz=?QEG #m.e9MU 117.manufacturing overhead 制造费用
=EP`,zqn$9 r%?-MGc 118.material requisition 领料单
_-TplGSO=c y4Jc|) 119.inventory-taking 存货盘点
2bNOn%! vd4@ jZ5 120.bond certificate 债券
Q?k*3A ~\_VWXXvIW 121.stock certificate 股票
Dcvul4Q CJ\a7=*i 122.audit report 审计报告
)x|;%.8FX7 WR)=VE 123.entity 被审计单位
B`B=bn+4 2h 124.addressee of the audit report 审计报告的收件人
t]LiFpy2IC JpC'(N 125.unqualified opinion 无保留意见
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N"}-\^ R+M =)Z 126.qualified opinion 保留意见
JXK\mah OoSk^U) 127.disclaimer of opinion 无法表示意见
! I@w3` qNQ54# 128.adverse opinion 否定意见
);gY8UL^ ^3$l!>me 查看《
注会考试《审计》中的128个英文单词(一) 》
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