61.assessed level of material misstatement risk 重大错报风险的评估水平
%+JTQy M@86u^80 62.simall business 小规模企业
8[p6C Jl) cG"<*Xi < 63.accounting system
会计系统
X)+sHcE~# [5:7WqB 64.test of control 控制测试
t/BiZo|zl G7{:d 65.walk-through test 穿行测试
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\w @G{DOxE* 66.communication 沟通
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a&j4E 67.flow chart 流程图
HpC4$JMm *==nOO9G 68.reperformance of internal control 重新执行
8LKZ3Y| ;lt;]7 69.audit evidence
审计证据
At|tk \ku{-^7 70.substantive procedures 实质性程序
/Bu5kBC xeh|u"5 71.assertions 认定
^>28>!"1 u^[v{hv'H 72.esistence 存在
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KO"iauW 73.occurrence 发生
A|-\C$ A84HaRlkF5 74.completeness 完整性
RuuU}XQ #8|NZ6x, 75.rights and obligations 权利和义务
^}L$[P fs12<~+z 76.valuation and allocation 计价和分摊
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77.cutoff 截止
(#Aq*2Z. b)@x@3"O 78.accuracy 准确性
/q]@|5I Y{@[)M{< 79.classification 分类
@jeV[N,0 )HE yTHLtJ 80.inspection 检查
?xs0J +w5?{J 81.supervision of counting 监盘
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$& 82.observation 观察
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W%Di n-_w0Y 83.confirmation 函证
\_'pUp22 )9->]U@ 84.computation 计算
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u|8 85.analytical procedures 分析程序
fok#D>q `#bcoK5 86.vouch 核对
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87.trace 追查
~Sq >c3Wn w6 .HvH-@? 88.audit sampling 审计抽样
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Krk*I"G 89.error 误差
VxoMK7'O=/ Y8T.RS0 90.expected error 预期误差
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M~##%: 91.population 总体
* UC^&5: 3]P=co@ 92.sampling risk 抽样风险
F\;1:y~1 @<L.#gtP 93.non- sampling risk 非抽样风险
?9"glzxr @P?*<b{ 94.sampling unit 抽样单位
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y2XjO8b Y*f<\z(4 95.statistical sampling 统计抽样
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<W`yed 96.tolerable error 可容忍误差
COafVlJ,l u9Ro=#xt 97.the risk of under reliance 信赖不足风险
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8:MYeE5 98.the risk of over reliance 信赖过度风险
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"( xu 99.the risk of incorrect rejection 误拒风险
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0B| BlCKJp{m$ 100. the risk of incorrect acceptance 误受风险
HZNX1aQ|Q# B!0[LlF+ 101.working trial balance 试算平衡表
rxA<\h,A X+iULr.^`~ 102.index and cross-referencing 索引和交叉索引
sr4K-|@ j#,O,\ 103.cash receipt 现金收入
6._):[_2 1mqFnVkf&+ 104.cash disbursement 现金支出
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RmH tq[C"| dH 105.bank statement 银行对账单
:>=,sLfJ _19k@a 106.bank reconciliation 银行存款余额调节表
cP,jC(<N 23PSv8;EM 107.balance sheet date
资产负债表日
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2cgY} 108.net realizable value 可变现净值
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wc,]! O1A*-G:X 109.storeroom 仓库
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110.sale invoice 销售发票
Kmtr.]Nj ETtR*5Y 5 111.price list 价目表
p\ASf 9I9)5`d|Jn 112.positive confirmation request 积极式询证函
:}lE@Y,R rqIt}(J 113.negative confirmation request 消极式询证函
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#- IKt9=Tx 114.purchase requisition 请购单
GC~::m~ (/^&3xs9 115.receiving report 验收报告
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bpoE7 116.gross margin 毛利
-v:Y\=[\ z9gZ/d 117.manufacturing overhead 制造费用
A/MOY@%G W $y?~2 118.material requisition 领料单
D4G{= Y}G |laqy`D 119.inventory-taking 存货盘点
6-o Qs? )S]c'}^ 120.bond certificate 债券
\%K6T)9 Y\rKw!u_! 121.stock certificate 股票
8w\&QX Q{%ow:;s* 122.audit report 审计报告
ixp %aRRP m+L:\mvA 123.entity 被审计单位
}.Ug`7%G N7[~Y2i 124.addressee of the audit report 审计报告的收件人
[wExjLW *Hs5MXNu 125.unqualified opinion 无保留意见
TnC'<zm9! FIuKX"XR 126.qualified opinion 保留意见
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zd}"8 127.disclaimer of opinion 无法表示意见
Zy<0'k%U d00r&Mc 128.adverse opinion 否定意见
3[c54S+(U n4ISHxM 查看《
注会考试《审计》中的128个英文单词(一) 》
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