61.assessed level of material misstatement risk 重大错报风险的评估水平
M/.M~/~ &D[M<7T 62.simall business 小规模企业
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\KSwh 63.accounting system
会计系统
)! rD&l$tE tx[;& ; 64.test of control 控制测试
?,riwDI 2 *LBF+L^C% 65.walk-through test 穿行测试
)?radg p2l@6\m\ 66.communication 沟通
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; '#8 U3B&3K} ~ 67.flow chart 流程图
T2]8w1l&K b*S,8vE] 68.reperformance of internal control 重新执行
3,G|oR{D NVkYm+J# 69.audit evidence
审计证据
Lct_6? 9A4n8,&sm 70.substantive procedures 实质性程序
|=:@<0.' Xlug{ Uh 71.assertions 认定
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Q, viU} 72.esistence 存在
um$U3'0e dkEbP*yXg 73.occurrence 发生
}OcrA/ -eV*I>G 74.completeness 完整性
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^}!"4{ 76.valuation and allocation 计价和分摊
y'2w*? y=\&z&3$ 77.cutoff 截止
9HN&M*} bt1bTo 78.accuracy 准确性
UK^w;w2F \NDW@!X 79.classification 分类
BR@gJ(2 Gl{'a1 80.inspection 检查
tq}sedYhee w-)JCdS6Tb 81.supervision of counting 监盘
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@1? 82.observation 观察
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.Gr"|uII 83.confirmation 函证
7Tr '<(A 7`L]aRS[ 84.computation 计算
D8w.r"ne {c?{M.R 85.analytical procedures 分析程序
hA/Es?U] R3_;!/1 86.vouch 核对
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88.audit sampling 审计抽样
E 8W*^^z( {s*1QBM$\Z 89.error 误差
f9_Pn'"I b?Q$UMAbH 90.expected error 预期误差
wDiq~! ?t\GHQ$$? 91.population 总体
*R4=4e2#S ScInOPb'K 92.sampling risk 抽样风险
{Gfsiz6 Gl{2"!mt= 93.non- sampling risk 非抽样风险
>W/mRv& "\9beK:l 94.sampling unit 抽样单位
=Ldf#8J Wkb>JnPo 95.statistical sampling 统计抽样
#>CWee; %|/\Qu 96.tolerable error 可容忍误差
Yqu/_6wLx Xsb.xxK. 97.the risk of under reliance 信赖不足风险
)<'2 vpz gQhYM7NP{5 98.the risk of over reliance 信赖过度风险
qa:muW M9VAs~&S 99.the risk of incorrect rejection 误拒风险
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A;/,</ b4KNIP7E 101.working trial balance 试算平衡表
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_,Q -)\ 102.index and cross-referencing 索引和交叉索引
rf^IJY[ vsA/iH. 103.cash receipt 现金收入
ZZxt90YR'5 )WEOqaR] 104.cash disbursement 现金支出
Ttb ?x<)+8 '|tmmoY6a: 105.bank statement 银行对账单
;L],i<F w1F)R^tU 106.bank reconciliation 银行存款余额调节表
N^[MeG,8 \dB z-H'@ 107.balance sheet date
资产负债表日
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: L)H/t6}i 108.net realizable value 可变现净值
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'#@H 0'5N[Bvp 109.storeroom 仓库
lYm00v6y qvh8~[ 110.sale invoice 销售发票
$G/p[JG6- yi-)4#YN 111.price list 价目表
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W$D:mw7 112.positive confirmation request 积极式询证函
~WmA55 (G>g0(;D- 113.negative confirmation request 消极式询证函
o|s|Wmx>u x f:|lQf 114.purchase requisition 请购单
_>t6]?* T!&VT; 115.receiving report 验收报告
[].euDrX 1B{u4w7S4e 116.gross margin 毛利
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y?*Y=," 117.manufacturing overhead 制造费用
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k );p:[=$71 118.material requisition 领料单
5S! !@P!, 9~r8$,e 119.inventory-taking 存货盘点
Lp{uA4:=K 1R.6Xer 120.bond certificate 债券
>bw q >/-Bg: 121.stock certificate 股票
-{*QjP;K P>]*pD 122.audit report 审计报告
\VAS<?3 YO.+06X 123.entity 被审计单位
Uo:=-NNI ?j8_j 124.addressee of the audit report 审计报告的收件人
NrcxuItkYn N/B-u)?\: 125.unqualified opinion 无保留意见
/ \k\HK8 2B=BRVtSs 126.qualified opinion 保留意见
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,^ 127.disclaimer of opinion 无法表示意见
k`0m|<$ _/}/1/y$Y 128.adverse opinion 否定意见
N*}g+IS K3J,f2Cn$ 查看《
注会考试《审计》中的128个英文单词(一) 》
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