61.assessed level of material misstatement risk 重大错报风险的评估水平
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HXhl |R1T;J<[ 62.simall business 小规模企业
5dB62dqN 1)MDnODJ 63.accounting system
会计系统
ZP5 !O[Ut 4(8trD6 64.test of control 控制测试
/0 4US5En xP!QV~$> 65.walk-through test 穿行测试
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~ -58q6yA 66.communication 沟通
4e Y?#8 NB4O,w 67.flow chart 流程图
-sfv"? n{i,`oQ" 68.reperformance of internal control 重新执行
P.qzP/Ny g(WP 69.audit evidence
审计证据
#,u|*O: [ r8 ZAS 70.substantive procedures 实质性程序
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a 71.assertions 认定
Be=rBrI> &'x~<rx 72.esistence 存在
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z< 2Jio_Hk 73.occurrence 发生
UhpJG O qS2Nk.e]o 74.completeness 完整性
d.^g#&h dniU{v 75.rights and obligations 权利和义务
uTxa5j ANy*'/f 76.valuation and allocation 计价和分摊
%KXiB6<4 L]|mWyzT 77.cutoff 截止
#F.jf2h@ ^w.hI5ua) 78.accuracy 准确性
iBd6&?E?< Z(T{K\)uN 79.classification 分类
<"J]u@| *L$2M?xkY 80.inspection 检查
]MV8rC[\ w{6C4~0 81.supervision of counting 监盘
B-R#?Xn:!I =d<RgwscJ 82.observation 观察
6JDHwV uv27Vos 83.confirmation 函证
RhH1nf2UR 2t-w0~O 84.computation 计算
Ki2!sADd kkF)Tro\ 85.analytical procedures 分析程序
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Jpj=d@Of70 l9I r@.m 87.trace 追查
b}3"v( hTr5Q33y> 88.audit sampling 审计抽样
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89.error 误差
\=AA,Il (~=.[Y 90.expected error 预期误差
QEhn ttzNv>L, 91.population 总体
tcuwGs>_ 4hL%J=0: 92.sampling risk 抽样风险
hm`=wceK 2Wz8E2. 93.non- sampling risk 非抽样风险
ZgP%sF wZiUzS;v 94.sampling unit 抽样单位
O1J&Lwpk, gBm'9|? 95.statistical sampling 统计抽样
2J ZR"P &riGzU] 96.tolerable error 可容忍误差
1cLtTE d;Vy59}eY 97.the risk of under reliance 信赖不足风险
3@>F-N c=oDzAzuV\ 98.the risk of over reliance 信赖过度风险
{LO Pm1K8Y 5ilGWkb`'X 99.the risk of incorrect rejection 误拒风险
(^d7K:-' L*(9Hti 100. the risk of incorrect acceptance 误受风险
/kW Z 8Z 9\?OV@ 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
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{ez$kz 103.cash receipt 现金收入
+I3jI < LVj1NP 104.cash disbursement 现金支出
#DTKz]i? ;b$P*dSG} 105.bank statement 银行对账单
Z!1D4`w +$dJA 106.bank reconciliation 银行存款余额调节表
"|SMRc OXEk{#Uf[3 107.balance sheet date
资产负债表日
yB b%#GW xM*_1+<dT$ 108.net realizable value 可变现净值
2ym(fk.6{ HN5m %R&` 109.storeroom 仓库
?+yr7_f3* d7OygDb < 110.sale invoice 销售发票
[GLH8R ?[D3-4 111.price list 价目表
b_0THy.Z 9wgB JJl7 112.positive confirmation request 积极式询证函
4T@:_G2b i"2OsGT 113.negative confirmation request 消极式询证函
w?Te%/s. h)KHc/S 114.purchase requisition 请购单
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T'@ 115.receiving report 验收报告
2"Os9 KD Yh":>~k?SY 116.gross margin 毛利
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Z 1K72}Gj)ZL 117.manufacturing overhead 制造费用
>rSjP1-F U<Pjn)M~B 118.material requisition 领料单
~wvt:E,fC DD|0?i 119.inventory-taking 存货盘点
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/n.V$z 120.bond certificate 债券
b/SBQ"B% N'Gq9A 121.stock certificate 股票
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0Y.z 122.audit report 审计报告
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O[ o<`vh*U@,4 123.entity 被审计单位
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c>@1 124.addressee of the audit report 审计报告的收件人
D31X {dJ -9Q(3$} 125.unqualified opinion 无保留意见
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%pC<T*f 126.qualified opinion 保留意见
o2/:e 6x+ujUBkK 127.disclaimer of opinion 无法表示意见
{15j'Qwm pwFp<O" 128.adverse opinion 否定意见
>p_W(u@ z$ dbp\tWaW 查看《
注会考试《审计》中的128个英文单词(一) 》
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