61.assessed level of material misstatement risk 重大错报风险的评估水平
64h$sC0z/e +axpIjI' 62.simall business 小规模企业
zM*PN|/%sH { WW!P,w 63.accounting system
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Hz5<| *{e?%!Q 64.test of control 控制测试
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BUD~'Q5 {u,yX@F4l 65.walk-through test 穿行测试
&*3O+$L S&`iEwG 66.communication 沟通
ss>p K{#1O=Gi 67.flow chart 流程图
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^TZ[S bEc @"^) 68.reperformance of internal control 重新执行
%~A$cc D%NVqk| 69.audit evidence
审计证据
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s@c.nT%BYL (<:mCPk(~ 71.assertions 认定
&!pG1Fp9 v<wR`7xG 72.esistence 存在
1}"PLq( pJpTOq\h 73.occurrence 发生
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,V}Vxq3 Kc[Y .CH 75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
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Oe^oigcM Sd0y=!Pj= 78.accuracy 准确性
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'7Aj0U( 79.classification 分类
jJfV_#'N' M~/R1\'&j 80.inspection 检查
NDv_@V(D L% cr `<~ 81.supervision of counting 监盘
OY>0qj bBC!fh!L" 82.observation 观察
<h"*"q|9 j%y)%4F8 83.confirmation 函证
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z8"(Yy7m 84.computation 计算
O%n =n3 W7ffdODb 85.analytical procedures 分析程序
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;:)?@IuSy Ao/KB_4f*Q 87.trace 追查
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pvw`p 88.audit sampling 审计抽样
' Oe}Ja 4xE [S 89.error 误差
Vg+jF!\7 M9aVE)*!I 90.expected error 预期误差
zw yK \j V9"?}cR/W; 91.population 总体
1*>lYd8_ a.5^zq7#! 92.sampling risk 抽样风险
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JZS#Q\JN 93.non- sampling risk 非抽样风险
1tNmiAu &74*CO9B9 94.sampling unit 抽样单位
uWSfr(loX =H\ig%%E@ 95.statistical sampling 统计抽样
%O< qw XZk?aik}` 96.tolerable error 可容忍误差
@9wug!, cG`R\$ 97.the risk of under reliance 信赖不足风险
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vV?=r5j ~e)`D nJ 99.the risk of incorrect rejection 误拒风险
{U,q!<@mq >,v,4,c 100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
6tBh`nYB= NzP5s&,C69 102.index and cross-referencing 索引和交叉索引
nDhD"rc iw$n*1M 103.cash receipt 现金收入
:]viLw\&g (Es0n$Xb 104.cash disbursement 现金支出
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m'Thm{Y,?n TZ]D6.mD 106.bank reconciliation 银行存款余额调节表
@AgV7# Vf'r6Rf 107.balance sheet date
资产负债表日
3%JPJuNVw X R =^zp? 108.net realizable value 可变现净值
b\U p(] f~LM-7!zf} 109.storeroom 仓库
XSu9C zx&I wd/"! A4( 110.sale invoice 销售发票
d`_X$P4y ^_cR 111.price list 价目表
sKkk+-J4 KV!!D{VS`@ 112.positive confirmation request 积极式询证函
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T =l4Vb{> FTihxC?.L 114.purchase requisition 请购单
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M]+FTz <oE(I)r4, 116.gross margin 毛利
Iaq7<$XU RSNukg 117.manufacturing overhead 制造费用
bOi`JJ^ @"6dq;" 118.material requisition 领料单
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$ Y+k)d^6r 120.bond certificate 债券
\9*,[mvC s4$Z.xwr 121.stock certificate 股票
6<h?%j( +~6gP! 122.audit report 审计报告
7h4"5GlO0 v$O%U[e< 123.entity 被审计单位
pN[G?A %CxrXU 124.addressee of the audit report 审计报告的收件人
-N')LY mgB7l0)b 125.unqualified opinion 无保留意见
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.{-&3++WZ .}}w@NO 127.disclaimer of opinion 无法表示意见
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.,C8ASfh 128.adverse opinion 否定意见
fE\;C bi g|W|>`> 查看《
注会考试《审计》中的128个英文单词(一) 》
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