61.assessed level of material misstatement risk 重大错报风险的评估水平
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K!TS 62.simall business 小规模企业
]<\FtH D,Ft*(|T 63.accounting system
会计系统
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<>ptwy 64.test of control 控制测试
y#-mj,e %<cfjo 65.walk-through test 穿行测试
uzA"+cV5 #kD8U# 66.communication 沟通
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(Z! 67.flow chart 流程图
f>d aK9$( f=%k9Y*) 68.reperformance of internal control 重新执行
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` 69.audit evidence
审计证据
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; gc|?$aE 70.substantive procedures 实质性程序
+m Plid\ 5c*kgj:x 71.assertions 认定
s>8;At- iXl6XwWT%8 72.esistence 存在
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73.occurrence 发生
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LyU4QV 74.completeness 完整性
RL= @"[xX}xK; 75.rights and obligations 权利和义务
04eE\%? ^_dYE]t 76.valuation and allocation 计价和分摊
7}+U;0,) EC*rd 77.cutoff 截止
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RR ;{xk[fm= 78.accuracy 准确性
@k_xA-a b65V*Vbj 79.classification 分类
e.X*x4*>~ 7aAT 80.inspection 检查
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myt l#!p?l 81.supervision of counting 监盘
p-d2HXo # fvt:iE 82.observation 观察
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4L'dV 83.confirmation 函证
US<bM@[ y%* hHnGd 84.computation 计算
7s#,.(s 5&}~W)"9 85.analytical procedures 分析程序
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C\;n 86.vouch 核对
3<:(Eda} o[C,fh,$ 87.trace 追查
#:E}Eby/6I B&J;yla6`d 88.audit sampling 审计抽样
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w7EC TiiMX 89.error 误差
:__z?<?( tYE\tbCO' 90.expected error 预期误差
:by EXe;3 mj\]oWS7d 91.population 总体
Hggp*(AQK M<'AM4 92.sampling risk 抽样风险
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a(>$. h >z&|<H% 93.non- sampling risk 非抽样风险
3@'3U?Hin n}NO"eF>-s 94.sampling unit 抽样单位
5[^pU$Y `~${fs{-`/ 95.statistical sampling 统计抽样
I$Z8]&m bUR;d78 96.tolerable error 可容忍误差
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/ 97.the risk of under reliance 信赖不足风险
~zEBJgeyh N_#QS}H 98.the risk of over reliance 信赖过度风险
rnB-e?> .Sz<%d7XIQ 99.the risk of incorrect rejection 误拒风险
{<\ [gm\X pDW4DF:`( 100. the risk of incorrect acceptance 误受风险
ko-:)z Yv="oG!xL 101.working trial balance 试算平衡表
Q};g~b3 6 w"-& 102.index and cross-referencing 索引和交叉索引
$+#Lq.3, >Q159qZ 103.cash receipt 现金收入
^zdZ"\x Qyn~Vu43 104.cash disbursement 现金支出
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105.bank statement 银行对账单
Aqi9@BH i+`N0!8lY 106.bank reconciliation 银行存款余额调节表
y _Mte K,pQ11J 107.balance sheet date
资产负债表日
Fu@2gd $@H]0<3, 108.net realizable value 可变现净值
%<4ZU!2L 37j-FLbW 109.storeroom 仓库
#;l~Y}7' ?`jh5Kw%y 110.sale invoice 销售发票
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UM"eBwL e -sZ_<GH 111.price list 价目表
Yv}V =O% <,r(^Ntz 112.positive confirmation request 积极式询证函
5 iz(R:P< -kFPmM; 113.negative confirmation request 消极式询证函
%hEhZW{: JqX+vRY;dd 114.purchase requisition 请购单
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{XD.s 115.receiving report 验收报告
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<i bf9LR1 116.gross margin 毛利
)FF3|dZ";K cjTV~(i'4A 117.manufacturing overhead 制造费用
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^$=Sa$ '?WKKYD7N 118.material requisition 领料单
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@OC 120.bond certificate 债券
*G]zN "Y Lm-yTMNPn 121.stock certificate 股票
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y 122.audit report 审计报告
OPYl#3I =wd=TX/ 123.entity 被审计单位
vMDX jB"?iC. 124.addressee of the audit report 审计报告的收件人
6*!R' ?3X(`:KB 125.unqualified opinion 无保留意见
GS!7HphR n"p|tEK 126.qualified opinion 保留意见
W7k0!Grrl [;rty<Z^b 127.disclaimer of opinion 无法表示意见
"`QI2{!l h3}gg@Fm 128.adverse opinion 否定意见
O@[jNs)]. -d|Q|zF^x 查看《
注会考试《审计》中的128个英文单词(一) 》
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