61.assessed level of material misstatement risk 重大错报风险的评估水平
aen(Mcd3bg kBIF[.v(\ 62.simall business 小规模企业
h\'GL(?DBI FO_nS 63.accounting system
会计系统
^K@r!)We rRcfZZ~` M 64.test of control 控制测试
u>&\@?( ="@W)"r 65.walk-through test 穿行测试
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VT3Zo%X x 66.communication 沟通
Rt7}e09HV ;DC0LJ 67.flow chart 流程图
<ofXNv;` <B`}18x 68.reperformance of internal control 重新执行
||`w MWq H4l:L(!D 69.audit evidence
审计证据
\2_>$:UoV -J[zJ4z# 70.substantive procedures 实质性程序
lx$Y-Tb^F zIF &ZYP 71.assertions 认定
ZhxMA*fL W{ eu_ 72.esistence 存在
(N;Jw^C@ n,PHfydqX 73.occurrence 发生
bIp;$ZHy`K e7,iO#@:m 74.completeness 完整性
7;CeQx/W)W n/$Bd FH 75.rights and obligations 权利和义务
Lom%eoH) 4Xz6JJ1U[H 76.valuation and allocation 计价和分摊
*!Am6\+ |\QR9> 77.cutoff 截止
+ W@r p# &tWWb` 78.accuracy 准确性
LvWU
%? Td;e\s/] 79.classification 分类
7IK<9i4O yqejd_cd 80.inspection 检查
ljiq +tT <ya'L& 81.supervision of counting 监盘
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SH3 "3\RJ?eW:S 82.observation 观察
@;rVB GGJ_,S* 83.confirmation 函证
v/m`rc]e @lTUag'U0 84.computation 计算
H~ks"D1 jb7=1OPD_ 85.analytical procedures 分析程序
I]k'0LG*^ ;Ly4Z*!2 86.vouch 核对
bzJKoxU t<`ar@} 87.trace 追查
2~ 'Q#( 8z/ ^Ql 88.audit sampling 审计抽样
e. [+xOu` dH`a|SVW9 89.error 误差
E32z(:7M +Og O<P 90.expected error 预期误差
Ce:R
p? @W.`'b- 91.population 总体
*kKGsy M2s 92.sampling risk 抽样风险
s &.Z;X qS2%U?S7 93.non- sampling risk 非抽样风险
&McmA kkJg/:g 94.sampling unit 抽样单位
&
1Y+q] 61mQJHl. 95.statistical sampling 统计抽样
4U6{E# piId5Gx7 96.tolerable error 可容忍误差
Etl7V Fe= 4^. 97.the risk of under reliance 信赖不足风险
3R{-\ZMd JQtH},Tr 98.the risk of over reliance 信赖过度风险
plf<O5' <=zGaU, 99.the risk of incorrect rejection 误拒风险
<;XJ::d TWs|lhC7! 100. the risk of incorrect acceptance 误受风险
*,Re&N8 r!M2H{ 101.working trial balance 试算平衡表
xJ"KR:CD> p0tv@8C> 102.index and cross-referencing 索引和交叉索引
'sA&Pm w+MdQ@'5 103.cash receipt 现金收入
uZYeru"
w #E ~FF@a 104.cash disbursement 现金支出
t]` 2f3UO h)<R#xw 105.bank statement 银行对账单
)8<X6 |.S;z"v![ 106.bank reconciliation 银行存款余额调节表
p;5WLAF V\G>e{ 107.balance sheet date
资产负债表日
`j(+Y >u4e:/5] 108.net realizable value 可变现净值
tS9m8(Hr%Q \
bhok 109.storeroom 仓库
srSTQ\l4 1]<!Xuk^f 110.sale invoice 销售发票
7&QVw(:)M h49Q2` 111.price list 价目表
|`okIqp Wp]EaYt2D 112.positive confirmation request 积极式询证函
OM.^>= e56#Qb@$\ 113.negative confirmation request 消极式询证函
wiG
wN D#$gdjZ 114.purchase requisition 请购单
l6WcnJ P$QjDu- 115.receiving report 验收报告
J)G3Kq5>:b g\l;> 116.gross margin 毛利
4sAshrUf
j*zK"n 117.manufacturing overhead 制造费用
&-*nr/xT YNXk32@j@e 118.material requisition 领料单
Y/^<t'o& f@{C3E dd 119.inventory-taking 存货盘点
C1/jA>XW {#%xq]r_ 120.bond certificate 债券
3dbf! [s/@z*,M1 121.stock certificate 股票
zb" hy"hKw W<4\4 122.audit report 审计报告
v<SEGv- @(
t:E`8 123.entity 被审计单位
n1t(ns| HZm
i? 124.addressee of the audit report 审计报告的收件人
A1q^E(}O c|R/,
/ 125.unqualified opinion 无保留意见
-b$OHFL [1*/lt|+p 126.qualified opinion 保留意见
6:,^CI|@t 6ZR0_v;TD 127.disclaimer of opinion 无法表示意见
[z~Nw# r83~o/T@ 128.adverse opinion 否定意见
[!le 9aNg [FL I+;gY 查看《
注会考试《审计》中的128个英文单词(一) 》
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