61.assessed level of material misstatement risk 重大错报风险的评估水平
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_ 62.simall business 小规模企业
_Hn-bp[?> i?&g;_n^ 63.accounting system
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.Bu?=+O~ 3;6Criq} 64.test of control 控制测试
D> |R.{ fYuz39#* 65.walk-through test 穿行测试
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8f37o/L 66.communication 沟通
?UlAwxn l|c# 67.flow chart 流程图
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68.reperformance of internal control 重新执行
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]( 69.audit evidence
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;LM,<QJ 2/K38t'- 70.substantive procedures 实质性程序
&xG>"sJ 451TTqc 71.assertions 认定
WML%yO\.; K(+ ~#$|-~ 72.esistence 存在
!z7j.u`Y `c zL$tN<P 73.occurrence 发生
n:-:LSa+3 FCu0)\ 74.completeness 完整性
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fP>*EDn@xg ',o ,o%n 76.valuation and allocation 计价和分摊
8%qHy1 M~Tx4_t 77.cutoff 截止
zCZ ]` tp-PE? 78.accuracy 准确性
HD1+0< GS%ACk 79.classification 分类
IXaF(2> 2cy: l03 80.inspection 检查
mlsM;Ad2 x4&<Vr 81.supervision of counting 监盘
0(2r"Hi iB =R 82.observation 观察
#Ont1>T,G vKv!{>,v9Z 83.confirmation 函证
3_:J`xX(4 +}al_. 84.computation 计算
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qy&AJ 85.analytical procedures 分析程序
)*=ds, sOegR5?; 86.vouch 核对
k?%?EsR \^$g%a 87.trace 追查
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c 88.audit sampling 审计抽样
8ug\GlZc hx4X#_)v 89.error 误差
1'O++j_%y tnv @`xBn 90.expected error 预期误差
-RisZ-n* ?U\@?@ 91.population 总体
v##k,R.d 5C}1iZEJ 92.sampling risk 抽样风险
ZK1H%&P=R g%P6 f 93.non- sampling risk 非抽样风险
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i(hI\hD k}xXja* 95.statistical sampling 统计抽样
`Ap<xT0H v{/z`J!JR 96.tolerable error 可容忍误差
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V 97.the risk of under reliance 信赖不足风险
nH6Ny x4$#x70? 98.the risk of over reliance 信赖过度风险
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%qaW7 `Bw>0%. 99.the risk of incorrect rejection 误拒风险
op\'T;xIu T*AXS|=ju 100. the risk of incorrect acceptance 误受风险
5crd.1@^ k[ {h$ 101.working trial balance 试算平衡表
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UGyZV:z5 sqtMhUQ?>w 102.index and cross-referencing 索引和交叉索引
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r`H /I`AwCx 103.cash receipt 现金收入
"iu9r%l94 ?pE)K<+Zkf 104.cash disbursement 现金支出
|ia#Elavo P2U^%_~ 105.bank statement 银行对账单
~F gxhK2+ d) i:-#Q 106.bank reconciliation 银行存款余额调节表
Q L0 4^3}+cJ7j 107.balance sheet date
资产负债表日
S!'Y:AeD& d`}t!]Gg 108.net realizable value 可变现净值
Ol%KXq[ uq.!{3)8 109.storeroom 仓库
K{]9Yo O)bc8DyI 110.sale invoice 销售发票
0j}!4D+ hH&A1vUv 111.price list 价目表
zla^j, -rn%ASye 112.positive confirmation request 积极式询证函
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ECZ`I Z. 113.negative confirmation request 消极式询证函
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gi&CJ8Q 114.purchase requisition 请购单
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7n[NVrX 8@$`'h^6 116.gross margin 毛利
`(2Y%L(r (_9 u< 117.manufacturing overhead 制造费用
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*Y:;fl +v 118.material requisition 领料单
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4p}?QR>tZ 119.inventory-taking 存货盘点
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9 [w1 4hHnq 120.bond certificate 债券
'<Fr}Cn sz"N,-<Ig 121.stock certificate 股票
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Y=5Y 122.audit report 审计报告
uK6'TJ y-.<iq 123.entity 被审计单位
ro%Jg y7X2|$9z- 124.addressee of the audit report 审计报告的收件人
EE{]EW( %X5p\VS\7 125.unqualified opinion 无保留意见
~W>3EJghR, tgR4C#a 126.qualified opinion 保留意见
6rP?$mn2 e+TSjm 127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见
qh]D=i }zO>y%eI 查看《
注会考试《审计》中的128个英文单词(一) 》
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