61.assessed level of material misstatement risk 重大错报风险的评估水平
97))'gC > v!c\ 62.simall business 小规模企业
j.'"CU $H:h(ia: 63.accounting system
会计系统
v.LUK `i)ePiE 64.test of control 控制测试
wh m tEY L|1zHDxQ 65.walk-through test 穿行测试
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+WA2K 66.communication 沟通
dbUZGn~ !>2\OSp! 67.flow chart 流程图
c'#J{3d 6L> "m0 68.reperformance of internal control 重新执行
^'I5]cRa .q9|XDqQc 69.audit evidence
审计证据
q>:&xR"ra 7CL@iL Tq 70.substantive procedures 实质性程序
8~Hs3\Hp ryp$|?ckJ 71.assertions 认定
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4~g 72.esistence 存在
kbT-Oz 2 (`y|AOs 73.occurrence 发生
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4x{ti5Y0 74.completeness 完整性
;ld~21#m 2d;xAX ] 75.rights and obligations 权利和义务
"gikX/Co= >Wit"p 76.valuation and allocation 计价和分摊
p>tdJjnt g#%FY1xp 77.cutoff 截止
jzA8f+:q y'O{8Q8T 78.accuracy 准确性
W>wi;Gf# $z,DcO.vz 79.classification 分类
cASHgm bl>b/u7/6 80.inspection 检查
TIhzMW\/K Heif FJn 81.supervision of counting 监盘
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CJCf r4ttEJ-jG 82.observation 观察
Ahbu >LPk 5"~^;O 83.confirmation 函证
5_C#_=E gI5nWEM0{ 84.computation 计算
N&h!14]{Z jh&vq=PH 85.analytical procedures 分析程序
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[_hhC 86.vouch 核对
4"(zi5`e <a[8;YQC 87.trace 追查
6:tr8 X_ "}+/0$F 88.audit sampling 审计抽样
({nSs5)$ JsEEAM:w 89.error 误差
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nrNs3 90.expected error 预期误差
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2<S4 91.population 总体
E(LE*J ,4W((OQ^ 92.sampling risk 抽样风险
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?$\h 93.non- sampling risk 非抽样风险
}z- ^tcBxDC"] 94.sampling unit 抽样单位
1+}Ud.v3VW Y mjS!H 95.statistical sampling 统计抽样
s;WCz ;O|63 96.tolerable error 可容忍误差
Qb{5*> :Rj,'uH+h) 97.the risk of under reliance 信赖不足风险
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{ N4jLbnA 98.the risk of over reliance 信赖过度风险
wR$8drn]Rq r['C.S6 99.the risk of incorrect rejection 误拒风险
%\&dFwb S5a<L_ 100. the risk of incorrect acceptance 误受风险
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qqN l8Qi^<i/ 101.working trial balance 试算平衡表
`3oP^# -JK4-Hg 102.index and cross-referencing 索引和交叉索引
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Tk#hhx 3F!+c 8e 103.cash receipt 现金收入
gSYX @'Q! +aqo8'a 104.cash disbursement 现金支出
Z@/5~p fEv36xb2S 105.bank statement 银行对账单
&:K? -ac vGT.(:\-, 106.bank reconciliation 银行存款余额调节表
<j3HT"^[D ITlkw~'G 107.balance sheet date
资产负债表日
S\!E;p !OgoV22 108.net realizable value 可变现净值
5K~6` <t37DnCgI 109.storeroom 仓库
(C@@e'e yo?Q%w'Nh 110.sale invoice 销售发票
RhmVHhj cSk}53 111.price list 价目表
>;W(Jb7e TLgVuY 112.positive confirmation request 积极式询证函
kq0m^` 1Di&vpn0u 113.negative confirmation request 消极式询证函
j~q`xv+R ]!:Y]VYN)\ 114.purchase requisition 请购单
?='9YM I0RWdOK8K 115.receiving report 验收报告
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G -;"l5oX 116.gross margin 毛利
=>*N W9c ht9b=1wd%s 117.manufacturing overhead 制造费用
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TYh* A,qG*lv 118.material requisition 领料单
Q#KjX;No 64fG,b 119.inventory-taking 存货盘点
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:NNHw _AYF'o-Cm 120.bond certificate 债券
lZ_k307 #mYxO 121.stock certificate 股票
a"0~_= --kK<9J7 122.audit report 审计报告
i>2_hn_UR (Ln h> '2 123.entity 被审计单位
Q,`kfxA`O _@2G]JD 124.addressee of the audit report 审计报告的收件人
.SN]hLV5 y>8?RX8 125.unqualified opinion 无保留意见
nT"z(\i.!J lV'83 126.qualified opinion 保留意见
qE{S'XyM, 9MxGyGz$ 127.disclaimer of opinion 无法表示意见
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GvEJ`qn 128.adverse opinion 否定意见
(.o'1' qa6~N3* 查看《
注会考试《审计》中的128个英文单词(一) 》
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