61.assessed level of material misstatement risk 重大错报风险的评估水平
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1r$ i}RxTmG< 62.simall business 小规模企业
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P oj@B'j 63.accounting system
会计系统
!yH&l6s @g""*T1:$ 64.test of control 控制测试
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FcG 65.walk-through test 穿行测试
DI**fywu[3 G F,/<R # 66.communication 沟通
T eG5|`t], ^Ebaq`{V\' 67.flow chart 流程图
*gu~7&yoP >t?;*K\x" 68.reperformance of internal control 重新执行
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QV;kX> 69.audit evidence
审计证据
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3C: 70.substantive procedures 实质性程序
>! wX%QHH $~50M5&K# 71.assertions 认定
$PstThM 'wLQ9o%=p| 72.esistence 存在
<;+&`R Fc7mAV= 73.occurrence 发生
(<(8(}x ~0|Hw.OK 74.completeness 完整性
5>"$95D #G|iEC0C 75.rights and obligations 权利和义务
~DhYiOSo }!(cm;XA" 76.valuation and allocation 计价和分摊
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~ d;9 X1`" 77.cutoff 截止
JpD<2Mz_|V S*IF/ fu 78.accuracy 准确性
L=VJl[DL d"Hh9O}6 79.classification 分类
Cz+>S3v M B:a&)Lwp0 80.inspection 检查
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N\i' 81.supervision of counting 监盘
R.!'&<Svq H{E223 82.observation 观察
5pI2G !CTchk<{( 83.confirmation 函证
QK%{\qu O]~ cv^ 84.computation 计算
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j|+s 85.analytical procedures 分析程序
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& 86.vouch 核对
x;99[C!$ -k|r#^(G2 87.trace 追查
7d]}BLpjWz 4W*52*'F, 88.audit sampling 审计抽样
9h<]; #Fl"#g$ 89.error 误差
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u=5&e)v3 0ym>Hbax) 91.population 总体
vtK Qv Q QnME|j\ 92.sampling risk 抽样风险
5yI_uQR xJa 93.non- sampling risk 非抽样风险
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N>? 94.sampling unit 抽样单位
"6w-jT WOrz7x 95.statistical sampling 统计抽样
|yx]TD{~P Q35$GFj"jD 96.tolerable error 可容忍误差
BRPvBs?Q,{ 3E$M{l 97.the risk of under reliance 信赖不足风险
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WId"2W3M Jajo!X*Wai 99.the risk of incorrect rejection 误拒风险
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|Pfa 100. the risk of incorrect acceptance 误受风险
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hs4]! 101.working trial balance 试算平衡表
__fa,kK {? {Xb 6wQ" 102.index and cross-referencing 索引和交叉索引
I} m\(TS-" ;!q _+P 103.cash receipt 现金收入
lE=(6Q xeF0^p7Z 104.cash disbursement 现金支出
{`2! 3= " 5I`j'j 105.bank statement 银行对账单
w=Ac/12 dlmF?N|EC 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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Y 5ltEnvN 108.net realizable value 可变现净值
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kU{+@MA; Mrysy)x 110.sale invoice 销售发票
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G6* 2fFZ70Yh 112.positive confirmation request 积极式询证函
KX D&FDkF W=:4I[a6Q 113.negative confirmation request 消极式询证函
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' _<s[HGA`z 114.purchase requisition 请购单
_uwM%M; wCw-EGLR 115.receiving report 验收报告
(k/[/`3ST W^#HR 116.gross margin 毛利
@{N2I$%6 nX~Qt% 117.manufacturing overhead 制造费用
+a1Or 6a6;]lsG 118.material requisition 领料单
hEUS&`K PxfWO1S( 119.inventory-taking 存货盘点
8T<LNC cq:<,Ke 120.bond certificate 债券
ere h! 8_byS<b8 121.stock certificate 股票
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Iqxe> `#@#eZ 122.audit report 审计报告
s8BfOl- " kp+1sG8 123.entity 被审计单位
RP[^1 &U*MLf83` 124.addressee of the audit report 审计报告的收件人
<L'!EcHm%] mV!Ia-k 125.unqualified opinion 无保留意见
LX f r pRR1k? 126.qualified opinion 保留意见
8xf]zM"Q p G|-<6WY 127.disclaimer of opinion 无法表示意见
^4MRG6G A c^hZ.qPz 128.adverse opinion 否定意见
XBx&& 9dS <^E(ZF 查看《
注会考试《审计》中的128个英文单词(一) 》
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