61.assessed level of material misstatement risk 重大错报风险的评估水平
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yj6 tBjMm8lgb 62.simall business 小规模企业
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lLXu hd>_K*oH 63.accounting system
会计系统
49!(Sa_]j v;.w*x8Jw 64.test of control 控制测试
W.sH .VA'W16 65.walk-through test 穿行测试
bbG!Fg=qQ? BbG=vy8'l 66.communication 沟通
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g 67.flow chart 流程图
p)c"xaTP#F rD!UP1Nb 68.reperformance of internal control 重新执行
<Kk[^.7C; "ivSpec.V 69.audit evidence
审计证据
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8 70.substantive procedures 实质性程序
,<O|#`?"@G [A'9sxG 71.assertions 认定
=<.h.n SU7 erCHX 72.esistence 存在
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-j# $_+.D`vx` 73.occurrence 发生
AVO$R\1YR 92D :!C 74.completeness 完整性
H=@S+4_bK *@E&O^%cO 75.rights and obligations 权利和义务
+![\7 [&5%$ T 76.valuation and allocation 计价和分摊
1Gp|_8 >jRH<|Az 77.cutoff 截止
Gj- *D7X5 a=r^?q'/ 78.accuracy 准确性
|>dqZ_)v Ou5,7Ne 79.classification 分类
gE$@:j "ZR^w5 80.inspection 检查
{SwvUWOf" *kq>Z 06'i 81.supervision of counting 监盘
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biGV 82.observation 观察
1z-Q~m@@ 9$ =o({ 83.confirmation 函证
oLc PbIir= 84.computation 计算
4>Y\Y$3 aMO+y91Y( 85.analytical procedures 分析程序
0#!Z1:Y yL"pzD`[H 86.vouch 核对
v]U0@#/p Uq=!>C8 87.trace 追查
Lb0B m R%0 9._Osbp3P 88.audit sampling 审计抽样
lQt* LWd[ ;hkzL_' E) 89.error 误差
HyJ&;4rf F(;95TB 90.expected error 预期误差
#TD0)C/ [' cq 91.population 总体
D`@*udn= xf4`+[ 92.sampling risk 抽样风险
:M\3.7q ='vkd=`Si 93.non- sampling risk 非抽样风险
+*Pj,+;W \Z/#s;c,4 94.sampling unit 抽样单位
YnwP\Arfq 95^-ptO{1` 95.statistical sampling 统计抽样
oWcBQ| zf?U q 96.tolerable error 可容忍误差
&BkdC,o O;SD90 97.the risk of under reliance 信赖不足风险
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X 98.the risk of over reliance 信赖过度风险
A9C ">'`{mXew 99.the risk of incorrect rejection 误拒风险
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qZB 100. the risk of incorrect acceptance 误受风险
[a\>"I\[ Bw*6X`'Q 101.working trial balance 试算平衡表
2R`/Oox {+x;J4 102.index and cross-referencing 索引和交叉索引
f}?q 8L,i}hIo. 103.cash receipt 现金收入
Qhsk09K_=4 BZs?tbf 104.cash disbursement 现金支出
3`>nQ4zC )+v'@]r 105.bank statement 银行对账单
:yE7jXB X.hVMX2B 106.bank reconciliation 银行存款余额调节表
a!*K)x,"< |c3Yh,Sv 107.balance sheet date
资产负债表日
$+Zj)V( _%6Vcy 108.net realizable value 可变现净值
D?@e,e %N0cp@Vz 109.storeroom 仓库
_5SA(0D#9 #`b5kqQm 110.sale invoice 销售发票
Q(7M_2e7 M,/{ 53 111.price list 价目表
YDdY'd`* rulw6vTB( 112.positive confirmation request 积极式询证函
]q|^?C K!onV3mR 113.negative confirmation request 消极式询证函
=~F.7wq*^ z\r|5Z 114.purchase requisition 请购单
.qG*$W2f /6d:l>4 115.receiving report 验收报告
\ws^L,h pi?[jU[Tn 116.gross margin 毛利
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117.manufacturing overhead 制造费用
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H;iAv oCR-KR>{Q 118.material requisition 领料单
;,Q6AS! i0e aBG]I 119.inventory-taking 存货盘点
4KCJ(<p| d vTsbs/6 120.bond certificate 债券
*d;D~"E<@ l1wYN,rv 121.stock certificate 股票
K_t!P kG70j{gf 122.audit report 审计报告
Y~ ( <H e? "8YXFg 123.entity 被审计单位
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'q9='TOk 124.addressee of the audit report 审计报告的收件人
cri.kr9Y 1E|~;wo\ 125.unqualified opinion 无保留意见
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M DV">9{"5'] 126.qualified opinion 保留意见
t ]yD95| OJ Y_u[ 127.disclaimer of opinion 无法表示意见
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|jwN8@ 128.adverse opinion 否定意见
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]h+ 查看《
注会考试《审计》中的128个英文单词(一) 》
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