61.assessed level of material misstatement risk 重大错报风险的评估水平
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GhdYE _NkbB"+L 62.simall business 小规模企业
XfYhLE w//L2. 63.accounting system
会计系统
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/NZ<I 64.test of control 控制测试
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07 65.walk-through test 穿行测试
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h[Z 66.communication 沟通
o<\9OQ0 a^QyYX}\qR 67.flow chart 流程图
?R8wm E[w 7-`iI(N< 68.reperformance of internal control 重新执行
fsH=2p )ND%MYJSq 69.audit evidence
审计证据
flzHZH m[%*O#_ 70.substantive procedures 实质性程序
4;.y>~z ~.L\f%< 71.assertions 认定
LJ+Qe%| wU1h(D2&h 72.esistence 存在
;8J+Q0V w0!4@ 73.occurrence 发生
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]<pl QGpAG#M9? 75.rights and obligations 权利和义务
%YbcI|i]<0 "JJEF2e@Z 76.valuation and allocation 计价和分摊
l-G] jXu i1k#WgvZR 77.cutoff 截止
?O.1HEr f%JC;Y 78.accuracy 准确性
yo@S.7[/ *D6X&Hg&5 79.classification 分类
LCf)b>C* F|3iKK022 80.inspection 检查
oP 4z> 8,m3]Lg 81.supervision of counting 监盘
!=yNj6_f 0}d^UGD 82.observation 观察
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PGaYYc3X q|_t=YM@ 84.computation 计算
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cDu&6Dy !.}ZlA 85.analytical procedures 分析程序
y+g01z gvl3NQQ%t 86.vouch 核对
~.H*" %=GF 87.trace 追查
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_\a 88.audit sampling 审计抽样
!0k'fYCa D8S3YdJ 89.error 误差
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PI1\!z6 }aC@o v]2 90.expected error 预期误差
]1k"'XG4, isiehKkD 91.population 总体
GZ@`}7b} Nt5`F@;B 92.sampling risk 抽样风险
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wWpV ZgD%*bH*B 94.sampling unit 抽样单位
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3k0 95.statistical sampling 统计抽样
]:X# w0UR Spqbr@j 96.tolerable error 可容忍误差
X@j.$0eK +thkx$o 97.the risk of under reliance 信赖不足风险
dr~6}S# o&Vti"fpC 98.the risk of over reliance 信赖过度风险
xS>d$)rIj <RaM@E 99.the risk of incorrect rejection 误拒风险
`z)q/;}fC "ytPS~ 100. the risk of incorrect acceptance 误受风险
D{) K00mm P56B~M_ 101.working trial balance 试算平衡表
1;8%\r[|5^ &uMx*TTY 102.index and cross-referencing 索引和交叉索引
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[K"e{W3 N9}27T+4 103.cash receipt 现金收入
xB<^ar iS]4F_|vd 104.cash disbursement 现金支出
9>I&Z8J$M }#Gq*^w 105.bank statement 银行对账单
2 f8\Osn>m A$=h'!$ 106.bank reconciliation 银行存款余额调节表
r|,_qNrw L)qDtXd4 107.balance sheet date
资产负债表日
"z6xS; cKM#0dq 108.net realizable value 可变现净值
SE7mn6,%\ wdo(K.m 109.storeroom 仓库
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8{J 110.sale invoice 销售发票
rY,zZR+@ ;rqW?':(i 111.price list 价目表
[0M`uf/u `Hp=1a 112.positive confirmation request 积极式询证函
q4y sTm 2P(6R.8;6 113.negative confirmation request 消极式询证函
$c0<I59&| Qt+i0xd 114.purchase requisition 请购单
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h%UM<TZ]" dMlJ2\]u 116.gross margin 毛利
?;xL]~Q~1 kE`Fg(M 117.manufacturing overhead 制造费用
~4V-{-=0a7 5!Ho[ 118.material requisition 领料单
^(+@uuBx [fZhfZ)< 119.inventory-taking 存货盘点
]]^r)&pox %+: $uk[ 120.bond certificate 债券
y)K!l:X e,DRQ2AU 121.stock certificate 股票
s/\<;g:u^ ?[#4WH-G 122.audit report 审计报告
4L _AhX7 'A{B[ 123.entity 被审计单位
K0'= O w/,A@fLL 124.addressee of the audit report 审计报告的收件人
&\iMIJ- lKBI3oYn 125.unqualified opinion 无保留意见
-2qI2Z Q79WGW 126.qualified opinion 保留意见
7:'5q]9 's\rQ-TV 127.disclaimer of opinion 无法表示意见
Ie7S'.Lmq #9rCF 3P 128.adverse opinion 否定意见
<El!,UBq< ys- w0H 查看《
注会考试《审计》中的128个英文单词(一) 》
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