61.assessed level of material misstatement risk 重大错报风险的评估水平
fYjsSUnf 9GwsQ \ 62.simall business 小规模企业
;wxt< a0.3$ 63.accounting system
会计系统
+"cyOC PZR%8 m}]u 64.test of control 控制测试
`VE&Obp[ cZzZNGY^ts 65.walk-through test 穿行测试
z{0;%E _q_[<{# 66.communication 沟通
5O W(] y| Kc\'s65.] 67.flow chart 流程图
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68.reperformance of internal control 重新执行
]r1{%:8 05 Q8` 69.audit evidence
审计证据
RT"2Us]* kw:D~E( 70.substantive procedures 实质性程序
;Hb[gvl walRqlo@ 71.assertions 认定
@qy*R'+ PEt8,,x<" 72.esistence 存在
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GKV N:[;E3?O 73.occurrence 发生
51ebE` E}vO*ZZEw 74.completeness 完整性
m =,c,*> C(HmLEB^ 75.rights and obligations 权利和义务
XW Q0V xt,L* B 76.valuation and allocation 计价和分摊
/B\-DP3K F'$S!K58 77.cutoff 截止
Q]5^Eiq8 W.D3$ 78.accuracy 准确性
r{R7" <?{}Bo0xG 79.classification 分类
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$,,>R[; w *Yu\YjLPG 81.supervision of counting 监盘
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iwOc&p 3e6Y 82.observation 观察
NVqC|uEAF 51 +M_~ 83.confirmation 函证
)c >B23D >[fVl8G_0 84.computation 计算
:+Q"MIU *m&:
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5 t`ap @IY?DO 86.vouch 核对
Qb't*2c% 2C]la 87.trace 追查
lJzy)ne &:CjUaP@ 88.audit sampling 审计抽样
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kTZx-7~ 89.error 误差
"I}Z2 YATdGLTeq 90.expected error 预期误差
_=*tDa `$sY^EX 91.population 总体
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f4 42>m,fb2[ 92.sampling risk 抽样风险
"x|NG,<[9 A$%!9Cma 93.non- sampling risk 非抽样风险
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|e> !ObE{2Enf 94.sampling unit 抽样单位
"c/s/$k// N.{jM[\F 95.statistical sampling 统计抽样
3[=`uO0\7 Lcs{OW, 96.tolerable error 可容忍误差
)Bn>/- ;\.JV ' 97.the risk of under reliance 信赖不足风险
oCKM5AVWsv >U~|R=* 98.the risk of over reliance 信赖过度风险
sVZZp OOBcJC 99.the risk of incorrect rejection 误拒风险
TwuX-b ytve1<.Ff 100. the risk of incorrect acceptance 误受风险
xe6_RO% W8,t l>( 101.working trial balance 试算平衡表
5M Wvu,'%8 `N,Vs n" 102.index and cross-referencing 索引和交叉索引
xEiX<lguyN &oeN#5Es8C 103.cash receipt 现金收入
.b#9q6F-/ !/nx=vgp 104.cash disbursement 现金支出
mUt,Z^ l` [t.%baF 105.bank statement 银行对账单
7SK3 :G`L3E&1s 106.bank reconciliation 银行存款余额调节表
?cO8'4 bq \+{t4Im 107.balance sheet date
资产负债表日
MKe^_uF k%l_N)38 108.net realizable value 可变现净值
o'eI(@{F= ~y)bYG!G 109.storeroom 仓库
{,Bb"0 \ 7rdw` 110.sale invoice 销售发票
#H;hRl 8jjFC9Cbn0 111.price list 价目表
*^D@l%av; }. xrJ52Tz 112.positive confirmation request 积极式询证函
>:jM}*dnL ~ThVap[* 113.negative confirmation request 消极式询证函
GOf`Z'\xt m4"N+_j 114.purchase requisition 请购单
%GX uuE}mX |"R_-U 115.receiving report 验收报告
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116.gross margin 毛利
`*NO_K Har~MO?A 117.manufacturing overhead 制造费用
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k}CNu $Ns,ts(ng 118.material requisition 领料单
[7gYd+s gMs+?SNHAh 119.inventory-taking 存货盘点
2~!R*i ^sifEgG *d 120.bond certificate 债券
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~H^'al2PK 121.stock certificate 股票
/2;dH]o0 *;hY.EuoFz 122.audit report 审计报告
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b d1 \.H9$C$ 123.entity 被审计单位
`KpFH.k.K S\e&?Y` 124.addressee of the audit report 审计报告的收件人
4M}|/?<Br %9C` 125.unqualified opinion 无保留意见
0n:?sFY> jzs.+dAg 126.qualified opinion 保留意见
c,y|c`T 2 :n'yQ#[rn 127.disclaimer of opinion 无法表示意见
yiVG ]s #:J:YMv 128.adverse opinion 否定意见
Wy<[(Pd T[;;9z 查看《
注会考试《审计》中的128个英文单词(一) 》
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