61.assessed level of material misstatement risk 重大错报风险的评估水平
u(OW gbA3 {tThy# 62.simall business 小规模企业
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pI?A^ 63.accounting system
会计系统
,R$u?c0>'& RN)dS>$ 64.test of control 控制测试
M\Gdn92pd M:P0m6ie 65.walk-through test 穿行测试
Qfky_5R\ w~#nYM=fP! 66.communication 沟通
K9vIm4::d$ 'S2bp4G 67.flow chart 流程图
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69.audit evidence
审计证据
_;4 [Q1 U~W?s(Cy% 70.substantive procedures 实质性程序
>XOiu#kC 1yV: qp 71.assertions 认定
?x^z]N|P `fNG$ODL 72.esistence 存在
nuo Pg3Nl oQv3GpO 73.occurrence 发生
H"Klj_<dH0 %L [&,a 74.completeness 完整性
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>+}$1 75.rights and obligations 权利和义务
@:tj<\G] 4CQ"8k(S" 76.valuation and allocation 计价和分摊
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!fG4 lQfL3`X! 77.cutoff 截止
8vuCc= 6l$L~> 78.accuracy 准确性
QI]Ih cpt<WK} 79.classification 分类
__[xD\ES +[J/Zw0{ 80.inspection 检查
(~$/$%b k8,?hX: 81.supervision of counting 监盘
l88A=iLgv `z0{S! 82.observation 观察
2Bk$ lx7 ^FZ^6* 83.confirmation 函证
>a1{397Y} V:/7f*n7 84.computation 计算
w#N?l!5 (_r EAEo 85.analytical procedures 分析程序
'!P"xBVAu /%4_-C pm 86.vouch 核对
9s}Kl($ >K# ,cxY 87.trace 追查
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>Q 88.audit sampling 审计抽样
\([WH!7 W$qd/'% 89.error 误差
tRw@U4=y B/Gd(S`@q 90.expected error 预期误差
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e4I^!5)N 8h<ehNX ^I 92.sampling risk 抽样风险
H0a
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AM} brO 1Uf*^WW4 94.sampling unit 抽样单位
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*d $KjTa#[RX7 96.tolerable error 可容忍误差
^MD;"A< n:U>Fj>q 97.the risk of under reliance 信赖不足风险
7ou46v|m5 91of~ffh 98.the risk of over reliance 信赖过度风险
NZu)j[" %~j2 ('Y 99.the risk of incorrect rejection 误拒风险
7GZgu$' zH=!*[d8 100. the risk of incorrect acceptance 误受风险
Fv?=Z-wk #JA}3] 101.working trial balance 试算平衡表
)a=/8ofe bg?"ILpk 102.index and cross-referencing 索引和交叉索引
gM>=%/. Lt#'W 103.cash receipt 现金收入
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WF 104.cash disbursement 现金支出
E?PGu!&u JO@Bf 105.bank statement 银行对账单
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un%4]U 106.bank reconciliation 银行存款余额调节表
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'?o9VrO 107.balance sheet date
资产负债表日
92dF`sv w W$(r- 108.net realizable value 可变现净值
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2K7 109.storeroom 仓库
C9Bh@v%90^ 1xnLB>jP# 110.sale invoice 销售发票
}tST)=M` =QV::/ 111.price list 价目表
b'x$2K;E (#(Or 112.positive confirmation request 积极式询证函
TrE3S'EU#R Nq 8@Nyp 113.negative confirmation request 消极式询证函
m:`@?n~.. `PI(%N 114.purchase requisition 请购单
P\~{3U y[0`hSQ)~ 115.receiving report 验收报告
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K%.|'0 116.gross margin 毛利
K.>wQA& 7z~Ghz 117.manufacturing overhead 制造费用
Z&!!]"I NB8& 118.material requisition 领料单
|bZM/U= N4^5rrkL 119.inventory-taking 存货盘点
8{&["? H5wb_yBQ+ 120.bond certificate 债券
#Gv{UU$] g?/XZ5$a5 121.stock certificate 股票
UWG+#,1J.\ nl/UdgI 122.audit report 审计报告
]]iO- } {^q)^<#JT 123.entity 被审计单位
((DzUyK va{#RnU 124.addressee of the audit report 审计报告的收件人
v%{0 Tyk )JgC$ < 125.unqualified opinion 无保留意见
yOHXY& {_ V0 126.qualified opinion 保留意见
Lue|Plm[y utO.WfWP 127.disclaimer of opinion 无法表示意见
:iY$82wQ OOy}]uYF` 128.adverse opinion 否定意见
=_=*OEgO] %l9$a`& 查看《
注会考试《审计》中的128个英文单词(一) 》
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