61.assessed level of material misstatement risk 重大错报风险的评估水平
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v%3mhk# 62.simall business 小规模企业
r@+IDW.=9 Z~o*$tF/ 63.accounting system
会计系统
c_xtwdkL9 5J1A|qII 64.test of control 控制测试
FKflN "H>L!v 65.walk-through test 穿行测试
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,T]Ww 66.communication 沟通
+M%i3A uf,4GPo, 67.flow chart 流程图
Ee>P*7*jB {O*<1v9< 68.reperformance of internal control 重新执行
LH..8nfl TEOV>Tt 69.audit evidence
审计证据
GP ;c$pC Iw~3y{\ 70.substantive procedures 实质性程序
vrXmzq l|-1H76 71.assertions 认定
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72.esistence 存在
/E(H`;DG ~T<#HSR` 73.occurrence 发生
jz c/Olb RsU=fe, 74.completeness 完整性
`pY\Mmgv1 L f[>U 75.rights and obligations 权利和义务
I,Q"<?& $enh>!mU 76.valuation and allocation 计价和分摊
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f 77.cutoff 截止
|jm|/{lc ZC3b9:tk 78.accuracy 准确性
%[ 4/UD=7 (+>~6SE 79.classification 分类
HTI1eLZ2 8%JxXtWW` 80.inspection 检查
UiS9uGj }[Uh4k8P 81.supervision of counting 监盘
1Nx.aji *w4jE T> 82.observation 观察
(r`+q[ a&)0_i:r 83.confirmation 函证
wo7.y["$ PRl\W:_t 84.computation 计算
La?q> 0CI?[R\ 85.analytical procedures 分析程序
b].:2 }5bh,' 86.vouch 核对
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>RCB Ken |!rL 87.trace 追查
XETY)<g ,5'LbO- 88.audit sampling 审计抽样
#/@U|g B?-RzWB\3 89.error 误差
}uWJ j11 \t 90.expected error 预期误差
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B 91.population 总体
pOD| dra'1E 92.sampling risk 抽样风险
sl|s#+Z !`\W8JT+ 93.non- sampling risk 非抽样风险
7CUu:6% @8Drhx 94.sampling unit 抽样单位
UT [7 J R B.j@* 95.statistical sampling 统计抽样
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rui}a=rs 96.tolerable error 可容忍误差
#`:s:bwM: 1O45M/5\o 97.the risk of under reliance 信赖不足风险
z=!$3E ecr N<hbV0$ % 98.the risk of over reliance 信赖过度风险
qLKyr@\' <qZXpQ# 99.the risk of incorrect rejection 误拒风险
+@]1!|@( l7aGo1TcIh 100. the risk of incorrect acceptance 误受风险
B+);y n0U^gsD4J 101.working trial balance 试算平衡表
FFbMG:>: *)ed( +b 102.index and cross-referencing 索引和交叉索引
K%qunjv CB_(9T72H 103.cash receipt 现金收入
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3`TC* 104.cash disbursement 现金支出
yt>Pf<AI 3{Ze>yFE 105.bank statement 银行对账单
/`\-.S9 ,TOLr%+v~n 106.bank reconciliation 银行存款余额调节表
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}aw 107.balance sheet date
资产负债表日
~D@V@sX XZcsx 108.net realizable value 可变现净值
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109.storeroom 仓库
^K@r!)We u>&\@?( 110.sale invoice 销售发票
-c<<A.X h |=^@F_\` 111.price list 价目表
(m)%5*: ZyCAl9{p 112.positive confirmation request 积极式询证函
*Vfas|3hZI M42Zpb]. 113.negative confirmation request 消极式询证函
E=~H,~ s%GiM 114.purchase requisition 请购单
n#z^uq|v bw%1*;n) 115.receiving report 验收报告
r4+w?=` P(X#w 116.gross margin 毛利
gK(E0p" oCy52Bm.! 117.manufacturing overhead 制造费用
W{ eu_ (N;Jw^C@ 118.material requisition 领料单
n,PHfydqX 6;n^/3*# 119.inventory-taking 存货盘点
#Yw^n?~~ a:zx&DwM 120.bond certificate 债券
`Z|sp 4Xz6JJ1U[H 121.stock certificate 股票
*!Am6\+ [ R~+p#l+Q 122.audit report 审计报告
x ?^c:`. V.y+u7<3} 123.entity 被审计单位
T:)>Tcv}: %M}zi'qQ? 124.addressee of the audit report 审计报告的收件人
,9?'Q;20 $)n{}8^ 125.unqualified opinion 无保留意见
=7e8N&-nv !ox &` 126.qualified opinion 保留意见
Lj~lfO J3:P/n& 127.disclaimer of opinion 无法表示意见
`t6lnO EHzZ9zH\ 128.adverse opinion 否定意见
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<>+Dk& 查看《
注会考试《审计》中的128个英文单词(一) 》
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