61.assessed level of material misstatement risk 重大错报风险的评估水平
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4Fa u0,QsD)_X0 62.simall business 小规模企业
%G,7Ul1f \>}#[?y 63.accounting system
会计系统
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(". G!=(^G@J; 64.test of control 控制测试
a~a:mM>p #Ha"rr46p 65.walk-through test 穿行测试
/Z!$bD =3A4.nW 66.communication 沟通
ov H'_' 3N+B|WrM 67.flow chart 流程图
`H>&dK|/ 9L3P'!Z 68.reperformance of internal control 重新执行
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HF DTM(SN8R+n 69.audit evidence
审计证据
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89GW! 70.substantive procedures 实质性程序
m[Ihte-> ~<O.Gu&"R 71.assertions 认定
OHj>ufwVq bc~$" 72.esistence 存在
lo'#dpt< UBM#~~sM 73.occurrence 发生
\lQI;b;$ EW vhT]<0 74.completeness 完整性
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GILH% 75.rights and obligations 权利和义务
F.i}&UQ% yufw}Lo- 76.valuation and allocation 计价和分摊
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77.cutoff 截止
T,uF^%$@AQ kdlmj[= 78.accuracy 准确性
1@ &J"* mwsBj) 79.classification 分类
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xq3>( =_iYT044p 80.inspection 检查
s-'~t#h 4q7H 81.supervision of counting 监盘
1!;~Y# &{glwVKV 82.observation 观察
&\~*%:C lxgfi@@+h 83.confirmation 函证
^E\n^D-RV IAMa 84.computation 计算
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oQV3 85.analytical procedures 分析程序
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;`*5 qzA_ ~=g 86.vouch 核对
k}E_1_S( >R6mI 87.trace 追查
9W\"A$;+& 2dKt}o> 88.audit sampling 审计抽样
^[}W} j> &Z!y>k%6 89.error 误差
Vj1V;dHv 7G;1n0m-T 90.expected error 预期误差
rr\u)D#) Bsg^[~jWJu 91.population 总体
||TZ[l _K{-1ZYsi 92.sampling risk 抽样风险
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MKA0JM M=ag\1S&ZF 93.non- sampling risk 非抽样风险
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WHOy\j},V "fhQ{b$i 95.statistical sampling 统计抽样
;/wH/!b {{_v.d~1 96.tolerable error 可容忍误差
Ja5od fibudkg'> 97.the risk of under reliance 信赖不足风险
D4y!l~_,%M ntPj9#lf 98.the risk of over reliance 信赖过度风险
a JjUy% 8mRZ(B>% X 99.the risk of incorrect rejection 误拒风险
B<-("P(q 1i.3P$F 100. the risk of incorrect acceptance 误受风险
>Z3> )16+Pm8 101.working trial balance 试算平衡表
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7q/q8 102.index and cross-referencing 索引和交叉索引
h@1/ Qx|HvT2P 103.cash receipt 现金收入
5%QYe]D !T:7xEr 104.cash disbursement 现金支出
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cm 5izpQ'> 105.bank statement 银行对账单
h`O$L_Z "+qZv( 106.bank reconciliation 银行存款余额调节表
g@M5_I(W NX(+%EBcA 107.balance sheet date
资产负债表日
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iR{@~JN=) 108.net realizable value 可变现净值
*\}$,/m[' ht6}v<x.eA 109.storeroom 仓库
/g9^g( FYE(lEjxi 110.sale invoice 销售发票
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\ESL 111.price list 价目表
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112.positive confirmation request 积极式询证函
lH/"47 +lFBH(o]X 113.negative confirmation request 消极式询证函
Kx,X{$Pe l :u1P 114.purchase requisition 请购单
CKFr9bT{ ,|?#+O{ 115.receiving report 验收报告
&YD+s%OL hSAI G 116.gross margin 毛利
Q hRj*, +8 \?7,FY 117.manufacturing overhead 制造费用
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mki> 2sG1Hox 118.material requisition 领料单
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$T% 8dt=@pwx& 119.inventory-taking 存货盘点
e?07o!7[; QZ7W:%r(4 120.bond certificate 债券
+Lc+"0*gV* b">"NvlB 121.stock certificate 股票
-AVT+RE9z HpUJ_pZ 122.audit report 审计报告
@V1FBw9S!@ jw\4`NZ] 123.entity 被审计单位
SJLs3iz_) MZA%ET,l,< 124.addressee of the audit report 审计报告的收件人
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EH8 7TypzgXNe 125.unqualified opinion 无保留意见
pBBKfv ?;5/"/i 126.qualified opinion 保留意见
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glM42s 127.disclaimer of opinion 无法表示意见
r]QeP{ RhF<{U. 128.adverse opinion 否定意见
(=gqqOOl~ (k"0/*F4_ 查看《
注会考试《审计》中的128个英文单词(一) 》
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