61.assessed level of material misstatement risk 重大错报风险的评估水平
G[)QGZ}8b zR">'bM: 62.simall business 小规模企业
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SM7 63.accounting system
会计系统
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ueZ 64.test of control 控制测试
JT, 8/o o|(-0mWBQA 65.walk-through test 穿行测试
&.;t dT7 (?D47^F & 66.communication 沟通
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[@_}BZk 67.flow chart 流程图
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! 68.reperformance of internal control 重新执行
b\ F(.8 D?;$:D" 69.audit evidence
审计证据
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#O 70.substantive procedures 实质性程序
S~/zBFo- +m]$P,yMt 71.assertions 认定
D~G24k6b3 d7qHUx'=z 72.esistence 存在
&U*=D8!0 3u3(BY{"\F 73.occurrence 发生
hj4Kv wZ5+ H%x 74.completeness 完整性
$ohIdpZLH2 7ae8nZ3& 75.rights and obligations 权利和义务
_ ^r KOd 1zl6Rwk^o 76.valuation and allocation 计价和分摊
KAT4C 4=, $RfM}!7? 77.cutoff 截止
X~T"n<:a> F$N"&<[c 78.accuracy 准确性
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xW mvyqCOp 0 79.classification 分类
D4?5% s " +'E 80.inspection 检查
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t 81.supervision of counting 监盘
t-)C0< DP6 M4 82.observation 观察
a2 e-Q({ %XMwjBM 83.confirmation 函证
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#2` Ph'*s{ 84.computation 计算
PF+v[h;, R_e{H^pY^ 85.analytical procedures 分析程序
iP6$;Y{ZA /pt%*;H 86.vouch 核对
: " 9F.U I9-vV>:z 87.trace 追查
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P_QY k4FxdX 88.audit sampling 审计抽样
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"5S; 90.expected error 预期误差
-K9bC3H wws)**]J8 91.population 总体
m_LW<' *,A?lX,9A 92.sampling risk 抽样风险
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y~@ rLw3\>y 93.non- sampling risk 非抽样风险
\$n?J(N })rJU/ 94.sampling unit 抽样单位
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3|KB+ I0trHrX9 95.statistical sampling 统计抽样
~3<Li}W { K'QE0'x 96.tolerable error 可容忍误差
<2Lcy&w_M Z6F>SL 97.the risk of under reliance 信赖不足风险
5-3`@ (/ 484lB}H 98.the risk of over reliance 信赖过度风险
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cC?u B:Ec(USe 99.the risk of incorrect rejection 误拒风险
Fsv:SL+5 m{4e+&S| 100. the risk of incorrect acceptance 误受风险
&rj3UF@hb zA4m !l*eM 101.working trial balance 试算平衡表
6Y<'Lyg/ phr6@TI 102.index and cross-referencing 索引和交叉索引
1:%HE*r Ao~ZK[u 103.cash receipt 现金收入
,y@`wq>O !g{9]"Z1T 104.cash disbursement 现金支出
|d\rCq > WlVp|s{TYP 105.bank statement 银行对账单
\' (_r 7714}%Z 106.bank reconciliation 银行存款余额调节表
*F|j%]k~ a=}JW] 107.balance sheet date
资产负债表日
teh$W<C ""Nu["|E 108.net realizable value 可变现净值
[zmx SA@MJ>Z 109.storeroom 仓库
eq+t% :a3 +f5 110.sale invoice 销售发票
|_ ZD[v S D.elE: 111.price list 价目表
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D 112.positive confirmation request 积极式询证函
\-3\lZ3qj cz<8Kb/XV 113.negative confirmation request 消极式询证函
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VM 114.purchase requisition 请购单
/Qi;'h] 2(~Y ^_ 115.receiving report 验收报告
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8#Q5 116.gross margin 毛利
$@k[Xh ^M36=~j 117.manufacturing overhead 制造费用
1d)wE4c=Z dER#)bGj 118.material requisition 领料单
<%WN<T{q| \7M+0Ul1 119.inventory-taking 存货盘点
ivL}\~L ~xI1@^r 120.bond certificate 债券
0\3mS{s {*WJ"9ujp] 121.stock certificate 股票
V?"X0>]0 QH%Zbt2qS 122.audit report 审计报告
h&Thq52R R'bmE:nL 123.entity 被审计单位
-WiOs;2~/ +76{S_CZ 124.addressee of the audit report 审计报告的收件人
Fr{u=0 X Ckd=tvL 125.unqualified opinion 无保留意见
O%RkU?ME ie4keVlXc 126.qualified opinion 保留意见
3exv k 3k)W0]:|< 127.disclaimer of opinion 无法表示意见
R Fgy c 32IO&W4 128.adverse opinion 否定意见
!]]QbB |X&.+RI 查看《
注会考试《审计》中的128个英文单词(一) 》
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