61.assessed level of material misstatement risk 重大错报风险的评估水平
yvHA7eq*" Cdu4U}^H 62.simall business 小规模企业
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{,&2 63.accounting system
会计系统
iwp{%FF fS [,vPl 64.test of control 控制测试
[] `&vWZ b TM{l.Aq3 65.walk-through test 穿行测试
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Mb 66.communication 沟通
eWtZ]kB p~^D\jR. 67.flow chart 流程图
UT=tT)4b rrqR}}l 68.reperformance of internal control 重新执行
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69.audit evidence
审计证据
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W:%mJd9 70.substantive procedures 实质性程序
>eqxV|]i ^*8G8'k;$ 71.assertions 认定
%]DP#~7[| hjB@o#S 72.esistence 存在
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)s p% 74.completeness 完整性
I^UC&5dC vCxD~+zf 75.rights and obligations 权利和义务
Gh}LlX!w [los dnH^? 76.valuation and allocation 计价和分摊
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s'a/j)^ 77.cutoff 截止
/!Wu D\B {fF3/tL 78.accuracy 准确性
];a=Pn-:}G WD2]&g 79.classification 分类
5rRN- X4AyX.p 80.inspection 检查
6c"0})p jR22t`4 81.supervision of counting 监盘
UXugRk%d 7X q,z 82.observation 观察
lB4GU y$ v!P b`LCqK 83.confirmation 函证
i;jw\ed Q6AC(n@:FV 84.computation 计算
^m"u3b4 KgOqbSJ 85.analytical procedures 分析程序
SAK!z!t ##;Er47@^ 86.vouch 核对
n'01Hh`0 04'~ta(t 87.trace 追查
H]p!\H e7(ucE 88.audit sampling 审计抽样
qT"Q1xU[ U.XNv-M 89.error 误差
jm0- y% m&\h4$[kql 90.expected error 预期误差
_$f9]bab {Jx4xpvPo 91.population 总体
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h}|dGb PBxCx3a{ 92.sampling risk 抽样风险
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WQL+ n;U`m$vL% 93.non- sampling risk 非抽样风险
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0ywN? 94.sampling unit 抽样单位
H nUYqhZS gk+h8 LZ 95.statistical sampling 统计抽样
%1O[i4s:- {R61cD,n 96.tolerable error 可容忍误差
}_;!hdYq xY U.D+RY 97.the risk of under reliance 信赖不足风险
1jPJw3"3h 9}uW}yJ 98.the risk of over reliance 信赖过度风险
>teOm?@U ;M#_6Hd?qD 99.the risk of incorrect rejection 误拒风险
x{,q]u / D3^7y.u<) 100. the risk of incorrect acceptance 误受风险
x-<)\L& On@<J&% 101.working trial balance 试算平衡表
Z]WnG'3N J9Ou+6 u( 102.index and cross-referencing 索引和交叉索引
w'fT=v) uN^=<B?B 103.cash receipt 现金收入
OY5OJ* }gMDXy} 104.cash disbursement 现金支出
.E&z$N }X_;X_\3;' 105.bank statement 银行对账单
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3a 1 u ?wF'<kEH 107.balance sheet date
资产负债表日
/K{9OT@> Fxqp-}: 108.net realizable value 可变现净值
D8nD/||;Z ''^Y>k 109.storeroom 仓库
RJH, <b?!jV7 110.sale invoice 销售发票
pM&YXb? RUUk
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mVsIAC$}8 |*Yf.- 112.positive confirmation request 积极式询证函
gEhN3( G0{H5_h 113.negative confirmation request 消极式询证函
UMp/\&0 -}4NT{E 114.purchase requisition 请购单
E)-r+ <l f%)zg(YlO 115.receiving report 验收报告
lz0TK)kuC )T66<UDK| 116.gross margin 毛利
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|?,[@z _, 117.manufacturing overhead 制造费用
wHv]ViNvXE ;v~-'*0 118.material requisition 领料单
:BukUket1e (?kl$~&| 119.inventory-taking 存货盘点
tpEI(9> s/e"'Hz 120.bond certificate 债券
xc:!cA{V j0GMTri3 121.stock certificate 股票
1w0OKaF5 Enq|Y$qm 122.audit report 审计报告
16EVl~LN Ty@=yA17 123.entity 被审计单位
(ihP`k-. q$.{j"cZV 124.addressee of the audit report 审计报告的收件人
7
0Yjv1i bo=ZM9 125.unqualified opinion 无保留意见
<U9/InN0[ %77p5ctW 126.qualified opinion 保留意见
\^K&vW; q7m6&2$[ 127.disclaimer of opinion 无法表示意见
\cJ-Dd n*'<uKpM 128.adverse opinion 否定意见
%=<IGce !epgTN 查看《
注会考试《审计》中的128个英文单词(一) 》
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