61.assessed level of material misstatement risk 重大错报风险的评估水平
aU/y>Y <k P`S'F_IN 62.simall business 小规模企业
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3\(<[ @V&HE:P 63.accounting system
会计系统
Od~e*gA8 \mZB*k)+ 64.test of control 控制测试
Nrq/Pkmy JEK_W<BD 65.walk-through test 穿行测试
#bCUI*N"P dA<SVk*0Q 66.communication 沟通
[!Djs![O F0"("4h: 67.flow chart 流程图
jAovzZ6BL n<F3&2w 68.reperformance of internal control 重新执行
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hTs sGh TP/ 69.audit evidence
审计证据
#GfM^sK xTqP`ljX 70.substantive procedures 实质性程序
PP/#Z~.M qxcTY|& 71.assertions 认定
BqpJvRJd 7<(kvE*x 72.esistence 存在
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73.occurrence 发生
%$bhg&} Q(R-8" 74.completeness 完整性
m|;gl|dTB 06`caG|]-M 75.rights and obligations 权利和义务
I,"q:QS+ Rl_1g`84 76.valuation and allocation 计价和分摊
-S&d5(R q"WfKz!U 77.cutoff 截止
xgtx5tg LoSrXK~0~J 78.accuracy 准确性
yr* ~?\ muDOY~. 79.classification 分类
N/1xc1$SB mR|']^!SE 80.inspection 检查
vst;G-ys 4^9qs%& 81.supervision of counting 监盘
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` E 0OHl 82.observation 观察
n?S)H= [.$/o} 83.confirmation 函证
ezhfKt]j o#D'"Tn! 84.computation 计算
oW>e.}d! #Fgybokm 85.analytical procedures 分析程序
7\H_9o0$ 7#*`7 K'P! 86.vouch 核对
? :A%$T ]vw%J ^7:a 87.trace 追查
FuAs$; sp_19u 88.audit sampling 审计抽样
|`|zo+aW QHsJo|. 89.error 误差
\5a;_N[Ed {cjp8W8hS 90.expected error 预期误差
M+)ENve #%/Jr 52< 91.population 总体
.3>q3sS };'~@%U]/ 92.sampling risk 抽样风险
bn=7$Ax aU#r`D@0 93.non- sampling risk 非抽样风险
B->oTC`5 NFG~PZ`6R 94.sampling unit 抽样单位
L"uidd0(g DD6K[\ 95.statistical sampling 统计抽样
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l?+j 96.tolerable error 可容忍误差
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i+j;RN 97.the risk of under reliance 信赖不足风险
^e80S^ 4F!%mMq 98.the risk of over reliance 信赖过度风险
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/z+W[t 99.the risk of incorrect rejection 误拒风险
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7Bd 100. the risk of incorrect acceptance 误受风险
R$"> 6kONuG7Yv 101.working trial balance 试算平衡表
RGBntp% Sg(\+j= 102.index and cross-referencing 索引和交叉索引
(m')dSZ MB6lKLy6~ 103.cash receipt 现金收入
R#ya9GN{ \.F|c 104.cash disbursement 现金支出
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A{,2CYc 105.bank statement 银行对账单
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0uL^{B I@1VX5 106.bank reconciliation 银行存款余额调节表
)X6I#q8 u~Y+YzCxV 107.balance sheet date
资产负债表日
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X <[17&F0 108.net realizable value 可变现净值
/~g.j1 g o KY0e&5 109.storeroom 仓库
J|8 u V|4k=_- 110.sale invoice 销售发票
#BI6+rfv| ;F/s!bupCM 111.price list 价目表
x139Ckn ZCDXy 112.positive confirmation request 积极式询证函
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x1 113.negative confirmation request 消极式询证函
y p pZ@ b^<7@tY 114.purchase requisition 请购单
//#]CsFiP \'B%lXh 115.receiving report 验收报告
kP&Ekjt@ 3\|PwA9fN8 116.gross margin 毛利
>6'brb :ZXaJ! 117.manufacturing overhead 制造费用
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*7!)8 118.material requisition 领料单
f%%'M.is .zJZ*\2ob 119.inventory-taking 存货盘点
Oz=!EG|N T6=~vOzTJ 120.bond certificate 债券
TEbE-h0)] $-n_$jLY 121.stock certificate 股票
n%{oFTLCo oho~?.F 122.audit report 审计报告
{HP.HK s~I#K[[5 123.entity 被审计单位
0fa8.g#I$ %;O# y3, 124.addressee of the audit report 审计报告的收件人
N&W7g#F #/WjKr n 125.unqualified opinion 无保留意见
ZC&4uNUr lH>6;sE 126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见
2VkA!o4nP r6e!";w:U 128.adverse opinion 否定意见
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yW 查看《
注会考试《审计》中的128个英文单词(一) 》
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