61.assessed level of material misstatement risk 重大错报风险的评估水平
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_ 62.simall business 小规模企业
66L*6O4 nBiSc* 63.accounting system
会计系统
ObM5v rEk| [JAd1%$3 64.test of control 控制测试
9: ~,TH Tao lX*$5 65.walk-through test 穿行测试
uaDU+ywL 1}jE?{V* 66.communication 沟通
X<9DE!/) hChM hc 67.flow chart 流程图
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#-lk=> 68.reperformance of internal control 重新执行
!;\-V}V aRG[F*BY 69.audit evidence
审计证据
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$EN 5h{Hf]A 70.substantive procedures 实质性程序
N ZlJ_[\$C |9\Lv$VJ 71.assertions 认定
xBw"RCBz^ +^69>L2V 72.esistence 存在
1~`gfHI4 ]hf4= gm 73.occurrence 发生
gwqK`ww )d.7xY7! 74.completeness 完整性
%ANPv = 4x C0Aw 75.rights and obligations 权利和义务
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gSe{S 76.valuation and allocation 计价和分摊
rLKDeB i'5bPW 77.cutoff 截止
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78.accuracy 准确性
nVM`&azD gRqz8UI 79.classification 分类
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|52$ 7I44BC*R~ 80.inspection 检查
.A `:o 11-uJVO~* 81.supervision of counting 监盘
vCmh3TQ a0LX<} 82.observation 观察
Fh/C{cX9g JWdG?[$ 83.confirmation 函证
L"-&B$B: ut,"[+J 84.computation 计算
kg@J. QA 9vH' 85.analytical procedures 分析程序
*oWzH_ (Z5#;rgem 86.vouch 核对
jXDo!a|4y c]&VUWQ 87.trace 追查
a$|u!_)!h d!X?R} 88.audit sampling 审计抽样
}wb;ulN) j,-7J*A~ 89.error 误差
!'MD8 .KLuGb3JJ 90.expected error 预期误差
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!*v= 91.population 总体
a[!d)Y:zx K;ML' 92.sampling risk 抽样风险
lpM{@JC [eN{Ft0x 93.non- sampling risk 非抽样风险
+~v(*s C '[E_7$d 94.sampling unit 抽样单位
syfR5wc sg2C_]i,H 95.statistical sampling 统计抽样
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Gma6] 96.tolerable error 可容忍误差
U,S286 u^uG_^^,/ 97.the risk of under reliance 信赖不足风险
7L6M#B[)e5 9|m L 98.the risk of over reliance 信赖过度风险
}>:X|4] LN^8U 99.the risk of incorrect rejection 误拒风险
lq5E?B <coCu0 100. the risk of incorrect acceptance 误受风险
pp`U]Q5"gX "F}Ip&]hAG 101.working trial balance 试算平衡表
A%O#S<sa lTP02|eK 102.index and cross-referencing 索引和交叉索引
$gTPW,~s[ zE/(F;> FV 103.cash receipt 现金收入
c%!wKoD 5=986ci$U 104.cash disbursement 现金支出
`y#C%9# qh 3f 105.bank statement 银行对账单
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Z#O3s:` 106.bank reconciliation 银行存款余额调节表
\#r_H9&s6 D=vq<X' 107.balance sheet date
资产负债表日
.#J3UZ n}?G!ySg 108.net realizable value 可变现净值
9R[','x "!?bC#d#( 109.storeroom 仓库
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$ ({{R ||HIp9(3 110.sale invoice 销售发票
DeSTo9A}! nE;gM1I 111.price list 价目表
>xKRU5 "tARJW 112.positive confirmation request 积极式询证函
eV0S:mit bYc qscW 113.negative confirmation request 消极式询证函
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|e> LH;G: 114.purchase requisition 请购单
$ZO<8|bW &L]*]Xz; 115.receiving report 验收报告
$H} Mn"G -pu\p-Z 116.gross margin 毛利
Gf\_WNrSE+ Rp*t"HSaAW 117.manufacturing overhead 制造费用
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fs u'1=W5$rK 118.material requisition 领料单
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%zJ 119.inventory-taking 存货盘点
)S;ps I "2FTGA 120.bond certificate 债券
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|O<k^j ""^BW Re D 121.stock certificate 股票
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-I Nj4 @\8gzvkt 122.audit report 审计报告
A5ID I<a V2%wb\_z 123.entity 被审计单位
VAE?={- #UD 124.addressee of the audit report 审计报告的收件人
7F:;3c dRa<,@1" 125.unqualified opinion 无保留意见
oJT@'{;*z `kSCH; mwP 126.qualified opinion 保留意见
E(_I3mftm y(h(mr 127.disclaimer of opinion 无法表示意见
_|:bac8pL OZm[iH 128.adverse opinion 否定意见
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L) 查看《
注会考试《审计》中的128个英文单词(一) 》
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