61.assessed level of material misstatement risk 重大错报风险的评估水平
y#bK,} 6To:T[ z# 62.simall business 小规模企业
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4d,}4W 63.accounting system
会计系统
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64.test of control 控制测试
-,/3"}<^78 qsvpW%?aE 65.walk-through test 穿行测试
e;;):\p4 +@>:%yX 66.communication 沟通
N<"`ShCNM A^cU$V%?W 67.flow chart 流程图
fkBLrw &>V/X{>$`K 68.reperformance of internal control 重新执行
1C'P)f28 q\U4n[Zk 69.audit evidence
审计证据
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VvI b=_{/F*b? 70.substantive procedures 实质性程序
bpnv &EG :Q=z=`*2w 71.assertions 认定
Q,n4i@E fPrb% 72.esistence 存在
`#=fA CfY7<o1> 73.occurrence 发生
0T1ko,C!,e t]r7cA 74.completeness 完整性
lDlj+fK vQy$[D* 75.rights and obligations 权利和义务
3XGB+$]C 9iK&f\#5H 76.valuation and allocation 计价和分摊
u&tFb]1@) jjX%$Hr 77.cutoff 截止
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wbTqc -HN%B?}. x 78.accuracy 准确性
jPpRsw> +Tp%5+E 79.classification 分类
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{,.s 80.inspection 检查
}/49T bz$Qk;m=H 81.supervision of counting 监盘
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2mSD"[% fPOEVmj< 84.computation 计算
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ndH{ zfirb 85.analytical procedures 分析程序
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(GnVwJ<v9V ckAsGF_B~! 87.trace 追查
9E^~#j@Zr m:b^,2"g 88.audit sampling 审计抽样
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6GY32\Ac C(xqvK~p 90.expected error 预期误差
YN4"O> 0n\^$WY 91.population 总体
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" 92.sampling risk 抽样风险
.|U4N/XN%q Q6eN+i2 ; 93.non- sampling risk 非抽样风险
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g;(_Y1YQ 94.sampling unit 抽样单位
lD9%xCo9( gH5CB%) 95.statistical sampling 统计抽样
Xm%iPrl D y#&$f 96.tolerable error 可容忍误差
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P$e-" 1 uXjoGcW 97.the risk of under reliance 信赖不足风险
T=^jCH & L7s>su|c( 98.the risk of over reliance 信赖过度风险
A S`2=w 4=~ 9v 99.the risk of incorrect rejection 误拒风险
Akv(} !g )\0Ug7]? 100. the risk of incorrect acceptance 误受风险
S^|$23} 1]_?$)$T 101.working trial balance 试算平衡表
C:rRK* U?JiVxE^ 102.index and cross-referencing 索引和交叉索引
JL?Cnk$! ?]s%(R,B5 103.cash receipt 现金收入
eVZa6la" aB=vu=hF 104.cash disbursement 现金支出
g[m3IJzq ;R/k2^uF 105.bank statement 银行对账单
+ylxezc N 9c8c 106.bank reconciliation 银行存款余额调节表
>g>f;\mD7$ TNyK@~#m 107.balance sheet date
资产负债表日
c!tvG*{ zhuyePn 108.net realizable value 可变现净值
\s.1R/TyD 0[V&8\S~'T 109.storeroom 仓库
}A^1q5 +8Of-ZUx 110.sale invoice 销售发票
)?F$-~7 `l+ >iM 111.price list 价目表
<sgZ3*,A 9BqQ^`bu 112.positive confirmation request 积极式询证函
"}0)YRz% ;3 G~["DA 113.negative confirmation request 消极式询证函
oP+kAV#] BO?mQu~ 114.purchase requisition 请购单
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jN31\)/i 115.receiving report 验收报告
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116.gross margin 毛利
CWE Ejl <I>%m, 117.manufacturing overhead 制造费用
'q{PtYr 8FxcI!A@ 118.material requisition 领料单
q:TZ=bs^ X*TuQ\T 119.inventory-taking 存货盘点
//#xK D =#OHxM 120.bond certificate 债券
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u9"x x?%rx}h 121.stock certificate 股票
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'}4 jf$JaY 123.entity 被审计单位
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{pI-$ OT-n\sL$ 124.addressee of the audit report 审计报告的收件人
o,*folL ExNj|* 125.unqualified opinion 无保留意见
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@m+pr\h( 126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见
E\{^0vNc |HaU3E*R 128.adverse opinion 否定意见
N,WI{* =?meO0]y 查看《
注会考试《审计》中的128个英文单词(一) 》
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