61.assessed level of material misstatement risk 重大错报风险的评估水平
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r S<*' ;{5~ 62.simall business 小规模企业
Nc,*hsx' AD(xaQ&T 63.accounting system
会计系统
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9WawI 64.test of control 控制测试
b S,etd "@(58nk 65.walk-through test 穿行测试
o.v2z~V DQcWq'yY^ 66.communication 沟通
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j=Q 67.flow chart 流程图
X!o@f$ ehU"*9 68.reperformance of internal control 重新执行
+5#x6[ 2mQOj$Lv 69.audit evidence
审计证据
\{lE0j7}h 4yhcK& 70.substantive procedures 实质性程序
wtq,`'B %t q& 71.assertions 认定
/GyEV Cc `nKJR'QC 72.esistence 存在
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q<3Rw |%-YuD 73.occurrence 发生
Vw7WK R !9qQn? 74.completeness 完整性
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J>$L) f KHse$?_ 75.rights and obligations 权利和义务
-E:(w<]; jBS'g{y-! 76.valuation and allocation 计价和分摊
YjX*)Q_sl? {QMN=O&n 77.cutoff 截止
A3j"/eKi2 nVNs][ 78.accuracy 准确性
:fhB*SYK KLW&bJ$|j 79.classification 分类
vpi l$Uq <W?WUF 80.inspection 检查
sLNNcj(Cy> hc"6u\> 81.supervision of counting 监盘
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$ 82.observation 观察
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C[R`Ml 83.confirmation 函证
IOX:yxj SijS5irfk 84.computation 计算
?H<~ac2e b1H7 85.analytical procedures 分析程序
@FU~1u3d A4}#U=3tI 86.vouch 核对
4AuH1m)< (V8?,G > 87.trace 追查
N70zjy4?fL 2?*||c==* 88.audit sampling 审计抽样
;c$@@l *N`;I@Q"[ 89.error 误差
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j6HR&vIM RNvQ 91.population 总体
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Rg}]W^ Rh[Ib m56 92.sampling risk 抽样风险
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]sCr+ 93.non- sampling risk 非抽样风险
brfKd]i i2`# 94.sampling unit 抽样单位
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(Z@T1k 95.statistical sampling 统计抽样
_Yy:s2I8B %OEq,Tb 96.tolerable error 可容忍误差
i_NJ -K <$Z tik1 97.the risk of under reliance 信赖不足风险
IKo;9|2U h mds(lv7 98.the risk of over reliance 信赖过度风险
A*R n<{U ]{Z8 99.the risk of incorrect rejection 误拒风险
lJUy;yp_+ ?d~]Wd !z 100. the risk of incorrect acceptance 误受风险
y~dB5/ h07eEg 101.working trial balance 试算平衡表
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DR%hO: 102.index and cross-referencing 索引和交叉索引
nGns}\!7' ~o i)Lf1 103.cash receipt 现金收入
GZ"&L?ti +v!v[qn 104.cash disbursement 现金支出
'bC]M3P aLYLd/ KV 105.bank statement 银行对账单
dHq# d+Ds9(gV 106.bank reconciliation 银行存款余额调节表
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_, /u_ 0U%Xm[: 107.balance sheet date
资产负债表日
^&-a/'D$, >J@egIKzP 108.net realizable value 可变现净值
-p]>Be+^x F3Ap1-%z 109.storeroom 仓库
-~\f2'Q 8""mp]o9 110.sale invoice 销售发票
O k*Z <}]{~y 111.price list 价目表
,z[(k" yhwy>12,K 112.positive confirmation request 积极式询证函
+aj^Cs1$ /p 5=i 113.negative confirmation request 消极式询证函
VKNp,Lf Wy.";/C 114.purchase requisition 请购单
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?aII 115.receiving report 验收报告
z&>|*C.Y FQ!Oxlq,Q 116.gross margin 毛利
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-u" 117.manufacturing overhead 制造费用
ami09JHy S/fW/W*/} 118.material requisition 领料单
ED/FlL{ AEqq1A 119.inventory-taking 存货盘点
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{_(+>v"eJ Hd374U<8]T 121.stock certificate 股票
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.hb#oO ?@DNsVwb 122.audit report 审计报告
[@|be.g !k-` eJ| 123.entity 被审计单位
l&Q!mU} '?8Tx&}U8 124.addressee of the audit report 审计报告的收件人
OX^3Q:Z= `|?]CkP 125.unqualified opinion 无保留意见
)!sa)\E? u7#z^r 126.qualified opinion 保留意见
r)8z#W>s sf)W~Lx5a 127.disclaimer of opinion 无法表示意见
Z2bUs!0 "{ FoA3g| 128.adverse opinion 否定意见
:XYy7xz< 1eD.:_t4 查看《
注会考试《审计》中的128个英文单词(一) 》
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