61.assessed level of material misstatement risk 重大错报风险的评估水平
N{ L'Q0! VO#x+u]/ 62.simall business 小规模企业
@tQu3Rq@ I9S=VFhZ` 63.accounting system
会计系统
9Q{-4yF9k m80e^ 64.test of control 控制测试
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65.walk-through test 穿行测试
N ] KS\ *v1M^grKd 66.communication 沟通
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*&$J.KM 67.flow chart 流程图
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y=Eh 68.reperformance of internal control 重新执行
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Er#}k 2tz%A~}4 69.audit evidence
审计证据
V_b"^911r #_]/Mr1 70.substantive procedures 实质性程序
Z(Styn/x 0$RZ~ 71.assertions 认定
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|. =T_E]>FF9 72.esistence 存在
`SDpOqfIrP 1'.SHY| 73.occurrence 发生
pq8XCOllXx X.~z:W+ 74.completeness 完整性
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76.valuation and allocation 计价和分摊
+ucj>g1(# &(M][Uo{|' 77.cutoff 截止
s98Jh(~ ,1xX`: 78.accuracy 准确性
.3xpDVW^e x`7Ch3`4} 79.classification 分类
E?\&OeAkO Fjnp0:p9X 80.inspection 检查
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81.supervision of counting 监盘
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^HS;\8Xvb 12 {F 83.confirmation 函证
z1dSZ0NoA 4XL$I*;4 84.computation 计算
}~W:3A{7; G6W_)YL 85.analytical procedures 分析程序
VO"/cG;]* r"E%U:y3P 86.vouch 核对
gMXs&`7P ;Dh\2! sr 87.trace 追查
.>QzM>zO #}M\ J0QG 88.audit sampling 审计抽样
TJYup%q %}.4c8 89.error 误差
EC9bCd-z v,T:V#f^ 90.expected error 预期误差
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9 91.population 总体
^pB}eh.@U "0*yD[2 92.sampling risk 抽样风险
KjWF;VN*[3 T]er_n 93.non- sampling risk 非抽样风险
fAEgrw%Ti + 6noQYe 94.sampling unit 抽样单位
(-}:'5|Yj %fbV\@jDCX 95.statistical sampling 统计抽样
bEQy5AX XAb%V' 96.tolerable error 可容忍误差
PL/g@a^tY Oy}^|MFfA 97.the risk of under reliance 信赖不足风险
+N6IdDN3 !+UU[uM 98.the risk of over reliance 信赖过度风险
t4;eabZK nrBpq 99.the risk of incorrect rejection 误拒风险
8ln{!,j; bA_/6r)u 100. the risk of incorrect acceptance 误受风险
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5] 101.working trial balance 试算平衡表
"*U0xnI n%faD 102.index and cross-referencing 索引和交叉索引
-R]Iu\ qw?Wi%t(x8 103.cash receipt 现金收入
=l)D$l F_U9;*f] 104.cash disbursement 现金支出
bIXudE[8zq 6N49q-.Lg 105.bank statement 银行对账单
E,kDy: ]Cc3}+(s 106.bank reconciliation 银行存款余额调节表
n1!}d%: )_&P:;N 107.balance sheet date
资产负债表日
\DiAfx<Ub L[s`8u<_)z 108.net realizable value 可变现净值
R7o'V* d ]/9@^D}& 109.storeroom 仓库
+TZVx(Z&A "[QQ(]={ 110.sale invoice 销售发票
-lY,lC>{ {xD\w^ 111.price list 价目表
=.`:jZG `<3%`4z/ 112.positive confirmation request 积极式询证函
NR>&1aRbyb !.G knDT 113.negative confirmation request 消极式询证函
bJ"}-s+Dx .9u0WP95 114.purchase requisition 请购单
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^tg 9bQD"%ha=d 115.receiving report 验收报告
&wX568o *@VS^JB 116.gross margin 毛利
~W2Od2p! 1!%T<!A. 117.manufacturing overhead 制造费用
q)l1tC72 *|9: 118.material requisition 领料单
{'-^CoR yMz dM&a!* 119.inventory-taking 存货盘点
mP ]a}[ ~} 02q5H 120.bond certificate 债券
]@I>OcH 3Q#Tut 121.stock certificate 股票
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Uk\h gT0 _ea|E 8 122.audit report 审计报告
!C;$5(k M?d (-en 123.entity 被审计单位
\>\_OfY1W 6J]8BHJn+ 124.addressee of the audit report 审计报告的收件人
1)H;}%[ TFNB%| 125.unqualified opinion 无保留意见
7Y%Si5 h:AB`E1 126.qualified opinion 保留意见
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GWA4L FfX*bqy 127.disclaimer of opinion 无法表示意见
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A~( JA$RY 128.adverse opinion 否定意见
G+1i~&uV V2SHF 查看《
注会考试《审计》中的128个英文单词(一) 》
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