61.assessed level of material misstatement risk 重大错报风险的评估水平
A?3hNvfx k=O2s'F` 62.simall business 小规模企业
mk1;22o{TX &eT)c<yhyK 63.accounting system
会计系统
"';'*x 50(/LV1 64.test of control 控制测试
qu8i Jq \@Gyl_6^ 65.walk-through test 穿行测试
86~HkHliv EW1L!3K 66.communication 沟通
O9]j$,i #H(|+WEu 67.flow chart 流程图
l'VgS:NT _n2PoE:5@P 68.reperformance of internal control 重新执行
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69.audit evidence
审计证据
>/EmC3?b! jcN84AaRFI 70.substantive procedures 实质性程序
rSB"0W7 &~U8S^os 71.assertions 认定
q,2]]K7y ,:QG%Et 72.esistence 存在
&TSt/b/+W Vf*!m~]Vqi 73.occurrence 发生
tOwwgf "tUXYY 74.completeness 完整性
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75.rights and obligations 权利和义务
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8A4Z1 ji`N1e,l 76.valuation and allocation 计价和分摊
?{$Q'c_I LDW":k| 77.cutoff 截止
X_|8CD-@6 e6k}-<W*q 78.accuracy 准确性
,m!j2H}8 FJv=5L 79.classification 分类
YU[93@mCh PX[taDN 80.inspection 检查
NyJU?^f&v :HRJ49a 81.supervision of counting 监盘
x';6 18Vtk"j 82.observation 观察
,y3o ,gl J:'cj5@ 83.confirmation 函证
E*7B5 E$34myOVf 84.computation 计算
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1B ,$mnD@) 85.analytical procedures 分析程序
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"}Ch2K @W=#gRqQPy 87.trace 追查
e1S |&W8 uezqC=v$h 88.audit sampling 审计抽样
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n%3rv?m7 5l2Ph4( 90.expected error 预期误差
7NMQUN7k' fg%I?ou 91.population 总体
II)\rVP5 bec n$R 92.sampling risk 抽样风险
gf2l19aP '[~NRKQJ 93.non- sampling risk 非抽样风险
7tfMD(Q]e/ wZh&w<l' 94.sampling unit 抽样单位
<O?iJ=$ `&4L'1eF{ 95.statistical sampling 统计抽样
yW^[{)V 3% 4VSlgoz 96.tolerable error 可容忍误差
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5 1@V""m 97.the risk of under reliance 信赖不足风险
*.ri8 W @`Nn*S 98.the risk of over reliance 信赖过度风险
b~Op1p 4g b2$" ! 99.the risk of incorrect rejection 误拒风险
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k '49&qO5B 100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
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4 (8qMF{ 102.index and cross-referencing 索引和交叉索引
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< ~_QZiuq& 103.cash receipt 现金收入
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?5Wj y 104.cash disbursement 现金支出
wXMKQ)$( D*o_IrG_( 105.bank statement 银行对账单
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{ Lz2wOB1Zc+ 106.bank reconciliation 银行存款余额调节表
.|JJyjRA+ P\tP0+at 107.balance sheet date
资产负债表日
*$Z}v&-0k l{>fma]7 108.net realizable value 可变现净值
/WRS6n sHyhR: 109.storeroom 仓库
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wYind 112.positive confirmation request 积极式询证函
^I~2t|} h=.|!u 113.negative confirmation request 消极式询证函
7cr@;%# KiT>W~ 114.purchase requisition 请购单
;gYW!rM C<?}?hhb 115.receiving report 验收报告
AV Gu* 5B#q/d1/a 116.gross margin 毛利
(wEaa'XL X|q&0W= 117.manufacturing overhead 制造费用
n1 =B g34<0%6jd 118.material requisition 领料单
{E-.W"t4 WjW+EF8( 119.inventory-taking 存货盘点
nBI?~hkP3 ;&q}G1 120.bond certificate 债券
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5-q{ 121.stock certificate 股票
Yz=(zj .+MJ' bW 122.audit report 审计报告
Bw;sg; ?:vp3f# 123.entity 被审计单位
<vJPKQ`=: hEi]-N\X 124.addressee of the audit report 审计报告的收件人
z6ISJb 5ppOG_ 125.unqualified opinion 无保留意见
RbzSQr>a\ &PVos|G 126.qualified opinion 保留意见
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@!mf `E+)e?z 127.disclaimer of opinion 无法表示意见
^q5~;_z| PElC0qCn[ 128.adverse opinion 否定意见
."&,_F Aayh'xQ 查看《
注会考试《审计》中的128个英文单词(一) 》
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