61.assessed level of material misstatement risk 重大错报风险的评估水平
hY=I5[* (h,Ws-O 62.simall business 小规模企业
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\F7tc8? 63.accounting system
会计系统
<|H?gfM (("OYj 64.test of control 控制测试
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73=7PZ 'n4u-pM(nB 65.walk-through test 穿行测试
HJ@5B" ( 3;`bvYH" 66.communication 沟通
;J=:IEk .@k *p >K 67.flow chart 流程图
C*rd;+1A uvv.WbZ 68.reperformance of internal control 重新执行
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R4qU!M 69.audit evidence
审计证据
#{,h@g}W ? OsS`)T 70.substantive procedures 实质性程序
[hHG. &yLc1#H 71.assertions 认定
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J}a 72.esistence 存在
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f:vD`Fz1 yekRwo| 74.completeness 完整性
m&Sp1=*Ejy `%y5\!X 75.rights and obligations 权利和义务
9L"?wv Pux)>q] C 76.valuation and allocation 计价和分摊
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77.cutoff 截止
tcOnM w ,sI35I J 78.accuracy 准确性
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A X9~p4ys9{ 79.classification 分类
%U?)?iZdL gZ` DT 80.inspection 检查
x'i0KF WG%2<Q^ 81.supervision of counting 监盘
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z0L ke 82.observation 观察
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S2]13 $G3@< BIN 83.confirmation 函证
6~@5X}^<0 or.\)(m#( 84.computation 计算
z2~87fv+ -tyaE 85.analytical procedures 分析程序
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*"T+G*~ TQ-KkH}y 87.trace 追查
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3EOyq^I% 88.audit sampling 审计抽样
PL@7KDQ <kbnu7?a* 89.error 误差
'tuBuYD\ "TFwHe3C4 90.expected error 预期误差
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91.population 总体
(hsZ O6]u!NqG 92.sampling risk 抽样风险
(9'be\ QgZJ`G-- 93.non- sampling risk 非抽样风险
.vaJ Avg ]-Lruq# 94.sampling unit 抽样单位
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{aIZFe}B 5rN7':(H!% 96.tolerable error 可容忍误差
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*Jg/$ 98.the risk of over reliance 信赖过度风险
{*fUJmao" 2@*<9-9 99.the risk of incorrect rejection 误拒风险
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{w+V Xi+n`T'i 100. the risk of incorrect acceptance 误受风险
GhiHA9. c(&AnIlS 101.working trial balance 试算平衡表
+.K*n& ,!H\^Vfl 102.index and cross-referencing 索引和交叉索引
U!NI_uk XHNkQe 103.cash receipt 现金收入
zzE]M}s #G~wE*VR$ 104.cash disbursement 现金支出
tWX7dspx/ i'iO H|s 105.bank statement 银行对账单
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m+!u` FE}s#n_Pd 106.bank reconciliation 银行存款余额调节表
X2{`l8%Ek /N%zwj/* 107.balance sheet date
资产负债表日
]CIe~q IywiCMjH 108.net realizable value 可变现净值
`GS cRhbh ``6{T1fQS 109.storeroom 仓库
4znH$M>bU $E @ouX? 110.sale invoice 销售发票
F {/>u(@3 G g(NGT 111.price list 价目表
TH>,v ,3k@L\$.x 112.positive confirmation request 积极式询证函
sX!3_'- 7?,7TR2Ny 113.negative confirmation request 消极式询证函
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nfa_8 0W_mCV 115.receiving report 验收报告
y,V6h*x2 uct=i1+ fE 116.gross margin 毛利
|+u+)C @ "0uM?_)- 117.manufacturing overhead 制造费用
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eGnT[ @Jm.HST#S8 118.material requisition 领料单
Xout:dn !*5_pGe 119.inventory-taking 存货盘点
pbPz$Y dDo6fP2 120.bond certificate 债券
aj?2jU~Pq {hM"TO7\ 121.stock certificate 股票
z>7=k`x`: ]I8]mUiUH 122.audit report 审计报告
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AP \FVNXUMU 123.entity 被审计单位
1y 1_6TZ+ :Jm!=U%'Z 124.addressee of the audit report 审计报告的收件人
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j} 125.unqualified opinion 无保留意见
)=y.^@UT@ ?THa5%8f 126.qualified opinion 保留意见
O/(3 87= U e~3]/BL 127.disclaimer of opinion 无法表示意见
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\|blRm; 128.adverse opinion 否定意见
g%ZdIKj! c5<kbe 查看《
注会考试《审计》中的128个英文单词(一) 》
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