61.assessed level of material misstatement risk 重大错报风险的评估水平
exRw, Nk4 ,_z79tC{s 62.simall business 小规模企业
of
vR0yV +UzQJt/>> 63.accounting system
会计系统
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eP 64.test of control 控制测试
xR7ZqTcw $vn6%M[ 65.walk-through test 穿行测试
^r}c&@ STKL 66.communication 沟通
bcIae0LZ ts]e M1; 67.flow chart 流程图
1 ZdB6U0 0<M-asI? 68.reperformance of internal control 重新执行
ZOK!SBn^? q0sf\|'<} 69.audit evidence
审计证据
8}/DD^M | dQ>)_ 70.substantive procedures 实质性程序
.
i0K-B V&Y`?Edc 71.assertions 认定
:X2_#qW#C -4Qub{Uym 72.esistence 存在
d^=BXCoC u?').c4 73.occurrence 发生
Ee>VA_ss }\_.Mg^y 74.completeness 完整性
U,GSWMI/K YAi-eL67l 75.rights and obligations 权利和义务
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8rJ 76.valuation and allocation 计价和分摊
'nmGHorp `sjY#Ua< 77.cutoff 截止
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W65 f |x[I!I7.F 78.accuracy 准确性
mh+T!v$[n) UmKE]1Yw4r 79.classification 分类
s 6Wp"V( r&=ulg 80.inspection 检查
\PX4>/d@y q(sTKT[V 81.supervision of counting 监盘
,05PYBc3 %G?@Hye3 82.observation 观察
1(' wg! iUkUo x 83.confirmation 函证
Ku5||u.F4* 8 t+eu O 84.computation 计算
.:_'l)- ?G{0{c2 85.analytical procedures 分析程序
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&n DYX{v`>f^ 86.vouch 核对
V 6}5^W dCx63rF`G 87.trace 追查
"O$bq::(]e oZ{,IZ45 88.audit sampling 审计抽样
3Tr,waV Y:*% [\R 89.error 误差
zDFNx:h _|~Dj)z 90.expected error 预期误差
If'q8G3]- QE 4 91.population 总体
XG#?fr}L FgdnX2s J 92.sampling risk 抽样风险
q@.>eB'92P NKY|Z\ 93.non- sampling risk 非抽样风险
?XKX&ws +!).' 94.sampling unit 抽样单位
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/CW8 95.statistical sampling 统计抽样
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I:F. YNr5*P1 96.tolerable error 可容忍误差
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u 97.the risk of under reliance 信赖不足风险
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[^!SkQ 98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
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MqJTRBs% 100. the risk of incorrect acceptance 误受风险
VQIvu)I SIK:0>yK" 101.working trial balance 试算平衡表
b'wy{~l@ d` GN!^ 102.index and cross-referencing 索引和交叉索引
.!1[I{KU {S0-y 103.cash receipt 现金收入
K6{wM #-|fdcb 104.cash disbursement 现金支出
!7t&d |q3X#s72 105.bank statement 银行对账单
.!q_jl%U /xX7:U b 106.bank reconciliation 银行存款余额调节表
8Z!%rS RvG=GJJ9 107.balance sheet date
资产负债表日
Q{~g<G MkW=sD_ 108.net realizable value 可变现净值
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ojL4H| 109.storeroom 仓库
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U7!'xU 110.sale invoice 销售发票
>/ _#+, ?j&hG|W9<z 111.price list 价目表
t
R51Pw yPE3Awh5 112.positive confirmation request 积极式询证函
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#-zK:4 $SQ$2\iC 113.negative confirmation request 消极式询证函
##mZ97>$ h6k" D4o\ 114.purchase requisition 请购单
eb7UA=[Z B}[CU='P* 115.receiving report 验收报告
vom3C9o 4eWv). 116.gross margin 毛利
4?Y7.:x eipg,EI 117.manufacturing overhead 制造费用
1 b7jNkQ :]:)c8!6 118.material requisition 领料单
x[mz`0 \W=3P[gb 119.inventory-taking 存货盘点
G:*vV#K #^$_
/Q#C 120.bond certificate 债券
/KvJjt'8 l%}q&_ 121.stock certificate 股票
g$]WKy(D LqYyIbsvf 122.audit report 审计报告
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kp UIDeMz 123.entity 被审计单位
}$i"t8"s \me5"ZU 124.addressee of the audit report 审计报告的收件人
![Qi+xyc (:8a6=xQ 125.unqualified opinion 无保留意见
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~wp< e-*@R#x8+ 126.qualified opinion 保留意见
U!uPf:p2 ~QSX 1w" 127.disclaimer of opinion 无法表示意见
* WV=X p Dtd~}-_Q 128.adverse opinion 否定意见
UYxn?W.g U[MeK)* 查看《
注会考试《审计》中的128个英文单词(一) 》
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