61.assessed level of material misstatement risk 重大错报风险的评估水平
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hLc\# 62.simall business 小规模企业
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pku=ov 63.accounting system
会计系统
$?0ch15/ 'YNdrvz 64.test of control 控制测试
JL= c IH8 d-UeItyW* 65.walk-through test 穿行测试
=xI'|% =L" 0]4K 66.communication 沟通
-Qn7+?P %7)=k}4 67.flow chart 流程图
w!7\wI[ d7X&3L%Oq 68.reperformance of internal control 重新执行
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8 UVA 69.audit evidence
审计证据
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|/*Pimk 70.substantive procedures 实质性程序
^QRg9s,T< Mn.,?IF`K 71.assertions 认定
~-BF7f6C // o.+?S 72.esistence 存在
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aFN>w tF0jH+7J- 73.occurrence 发生
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'^ my.EvN 74.completeness 完整性
;hX( /T }Q/onBt 75.rights and obligations 权利和义务
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FA 76.valuation and allocation 计价和分摊
3yZmW$E. g\JJkXjD# 77.cutoff 截止
l]R0r{{ EiW|+@1 78.accuracy 准确性
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3Ha= +$,Re.WnP 79.classification 分类
|@Tga_0p $"^K~5Q 80.inspection 检查
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)R5P[b %fqR 81.supervision of counting 监盘
^/2I)y]W0 =?fz-HB 82.observation 观察
nVb@sI{{k |W">&Rb<t# 83.confirmation 函证
Tu#< {'1$ ):D"LC 84.computation 计算
iq(PC3e`V {m.$EoS 85.analytical procedures 分析程序
11[lc2 :S+K\ 86.vouch 核对
e#(Ck{e /d8o*m'bu! 87.trace 追查
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I 88.audit sampling 审计抽样
P#,u9EIJ >H2`4]4] 89.error 误差
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Y Sqo+cZ 90.expected error 预期误差
-4a9 BE". 0+1wi4wy/ 91.population 总体
=l,P'E kN1MPd4Yh 92.sampling risk 抽样风险
P3$eomX' *Z5^WHwg 93.non- sampling risk 非抽样风险
XpIiJry!6 &SY!qTxF 94.sampling unit 抽样单位
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q 95.statistical sampling 统计抽样
RU )35oEV| XpQ Ol 96.tolerable error 可容忍误差
DDg\oGLp xvr5$x|h 97.the risk of under reliance 信赖不足风险
K"}fD;3 OZ,kz2SF# 98.the risk of over reliance 信赖过度风险
uy'ghF $`=p] 99.the risk of incorrect rejection 误拒风险
yzA05 npTl (L_-!=e 100. the risk of incorrect acceptance 误受风险
I$n=>s 8sG3<$Z^ 101.working trial balance 试算平衡表
j]a$RC# 29R-Up!SVN 102.index and cross-referencing 索引和交叉索引
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HidI\*gT 103.cash receipt 现金收入
K~x,so G1"iu89d 104.cash disbursement 现金支出
,b+NhxdZ =BsV`p7rU 105.bank statement 银行对账单
~xH&"1 5sD,gZ7 106.bank reconciliation 银行存款余额调节表
"(koR Q "q4tvcK. 107.balance sheet date
资产负债表日
)M*w\'M s:`i~hjq 108.net realizable value 可变现净值
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dn6B43w 109.storeroom 仓库
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Ev 110.sale invoice 销售发票
8OfQ : (z?HyxRT 111.price list 价目表
k_=SDm a 2pS<;k` 112.positive confirmation request 积极式询证函
OI R5QH CU$khz" 113.negative confirmation request 消极式询证函
HDyf]2N*N od;-D~ 114.purchase requisition 请购单
&{iC:zp \?:L>-&h8 115.receiving report 验收报告
kH!Z|Ps?R #XV=,81w 116.gross margin 毛利
93-Y(Xx)bY dWY%bb 117.manufacturing overhead 制造费用
V la,avON k<1yv$/mW 118.material requisition 领料单
<QtZ6-;_f ]!UYl 119.inventory-taking 存货盘点
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^-;S&= 120.bond certificate 债券
-"(*'hD y)f.ON36I 121.stock certificate 股票
wI#8|,]"z (Guzj*1 2 122.audit report 审计报告
`s}* \lL[08G 123.entity 被审计单位
z,HhSW?&^ SNEhP5! 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
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;!yK~OBxt B6XO&I1c 127.disclaimer of opinion 无法表示意见
@xG&K{j dQut8>0& 128.adverse opinion 否定意见
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M0 0SpB2>_ 查看《
注会考试《审计》中的128个英文单词(一) 》
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