61.assessed level of material misstatement risk 重大错报风险的评估水平
.kf FaK fP>~ @^ 62.simall business 小规模企业
A1p87o> 98ot{+/LK 63.accounting system
会计系统
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z?M_Cz;:J 64.test of control 控制测试
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&~s<tcn 65.walk-through test 穿行测试
$TZjSZ1w $Le|4Hj 66.communication 沟通
3[r9v!l $)v`roDD. 67.flow chart 流程图
ZFFKv c_ Dg0 68.reperformance of internal control 重新执行
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审计证据
<_>xkQbn2 !eP)"YWI3 70.substantive procedures 实质性程序
H-C$Jy)f" M$$Lsb [ 71.assertions 认定
);!IGcgF EN-;@P9;C 72.esistence 存在
Y2d(HD@ 0@LC8Bz+' 73.occurrence 发生
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0U&@;/? Z!foD^&R 75.rights and obligations 权利和义务
66C_XT ,k |QuOrCh 76.valuation and allocation 计价和分摊
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77.cutoff 截止
WvN{f* zXZXp~7) 78.accuracy 准确性
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&$ 79.classification 分类
S>;+zVF] oXFo 80.inspection 检查
^|UD&6 dx 8s9ZY4_ 81.supervision of counting 监盘
9$s~ `z) h1Nd1h@- 82.observation 观察
ZbfpMZ g A/TCJ#>l 83.confirmation 函证
bR'UhPs-8; T8NDS7&? 84.computation 计算
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IBYSI0 85.analytical procedures 分析程序
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xx 86.vouch 核对
`Rx\wfr} \\P*w$c 87.trace 追查
~s2la~gu S1a6uE 88.audit sampling 审计抽样
ht_'GBS) w&x$RP 89.error 误差
Cs'<;|r( Q" G;L 90.expected error 预期误差
ST1c`0e j1O_Az|3 91.population 总体
D}~uxw;[^ s<{) X$ 92.sampling risk 抽样风险
_)ZxD--Qg 4SJb\R)XK 93.non- sampling risk 非抽样风险
Jd28/X5& \49s;\I] 94.sampling unit 抽样单位
~oz??SX Slv91c&md, 95.statistical sampling 统计抽样
O,Ej m<nt ?izl#? 96.tolerable error 可容忍误差
R!rj:f!> ^@f.~4P*I 97.the risk of under reliance 信赖不足风险
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jw5 98.the risk of over reliance 信赖过度风险
.'bhRQY 0M!GoqaA 99.the risk of incorrect rejection 误拒风险
NH<~BC]I .u:aX$t+ 100. the risk of incorrect acceptance 误受风险
<UwYI_OX D"CU J? 101.working trial balance 试算平衡表
R$bDj>8 Xi0fX$-, 102.index and cross-referencing 索引和交叉索引
kD}vK+ ) uTFId 103.cash receipt 现金收入
3fxcH yof8L WXx 104.cash disbursement 现金支出
r7FpR! q!{>Nlk 105.bank statement 银行对账单
XD Q<28^ v8K`cijSS 106.bank reconciliation 银行存款余额调节表
vZ1?4hG (0["|h32, 107.balance sheet date
资产负债表日
0ax;Q[z2 U(2=fKK; 108.net realizable value 可变现净值
n(W&GSj|u9 fR]KXfZ 109.storeroom 仓库
[1e]_9)p zEt!Pug 110.sale invoice 销售发票
B+z>$6 aSMoee@! 111.price list 价目表
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{~O!^2G -""(>$b2 112.positive confirmation request 积极式询证函
o4jh n[Fx }#S1!TU 113.negative confirmation request 消极式询证函
/[!<rhY _'l"Dk 114.purchase requisition 请购单
[eFJ+|U9 C;~LY&= 115.receiving report 验收报告
6!SW]#sD 5+UNLvsZ 116.gross margin 毛利
=#vJqA e.fxB 117.manufacturing overhead 制造费用
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[J0+l\!" 2"c 5< 118.material requisition 领料单
@w;$M]o1 FKUo^F?z 119.inventory-taking 存货盘点
r7FJqd wVs"+4l< 120.bond certificate 债券
A4(k<<xjE jig3M N 121.stock certificate 股票
/vC!__K9: _l2_) ~ 122.audit report 审计报告
p`EgMzVO, N 1ydL 123.entity 被审计单位
X#HH7V> +X`&VO6~ 124.addressee of the audit report 审计报告的收件人
iH~A7e62OZ 1Vc~Sa 125.unqualified opinion 无保留意见
8`6G_:&X 5H1N]v+ 126.qualified opinion 保留意见
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5[%%Lf 127.disclaimer of opinion 无法表示意见
AD+OQLG]` t+K1ArQc 128.adverse opinion 否定意见
qOIVuzi* T2_iH=u 查看《
注会考试《审计》中的128个英文单词(一) 》
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