61.assessed level of material misstatement risk 重大错报风险的评估水平
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(D 62.simall business 小规模企业
'yVe&5? kxKb}>= 63.accounting system
会计系统
/ckkqk" 8KJ`+"<=@ 64.test of control 控制测试
|Ogh-<|< @U!&XZ]h 65.walk-through test 穿行测试
Y:/p0o j5D Cc,s 66.communication 沟通
hY!ek;/Gc 4AzDWK@/ 67.flow chart 流程图
2 T} >9X E{[Y8U1n 68.reperformance of internal control 重新执行
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69.audit evidence
审计证据
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n+tu: 70.substantive procedures 实质性程序
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xO|p[ 71.assertions 认定
K !ILO L{VnsY V 72.esistence 存在
EC5= 2w< I(AlRh 73.occurrence 发生
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-BP10-V $}vzBuWHwN 75.rights and obligations 权利和义务
QuEX|h,F @p~scE.#\ 76.valuation and allocation 计价和分摊
EUs9BJFP 2FaCrc/ 77.cutoff 截止
ilQ}{p6I 0^tY|(b3/M 78.accuracy 准确性
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q"{Id 79.classification 分类
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hld 80.inspection 检查
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C+=N 81.supervision of counting 监盘
!&Q?AS JH I5E=Ujc_ 82.observation 观察
59{X; ECi;o1hda 83.confirmation 函证
UapU:>!"` 1OExa<Zq 84.computation 计算
9,~7,Py } %\,9S`0 85.analytical procedures 分析程序
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8sfG ;) 86.vouch 核对
SF-E>s!XL hFm^Fy[R 87.trace 追查
)EB+(c~E !AJkd. 88.audit sampling 审计抽样
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T4Dn 89.error 误差
FS=yc.Q_ ~n@rX=Y)]0 90.expected error 预期误差
BFw_T3}zn `1P|<VbZ 91.population 总体
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DL 92.sampling risk 抽样风险
UH6 7<_mK &*"*b\ 93.non- sampling risk 非抽样风险
O6/ vFEB %m dtVQ@ 94.sampling unit 抽样单位
\8$~ i G\F>* 95.statistical sampling 统计抽样
;AJQ2 dq.U#Rhrx 96.tolerable error 可容忍误差
-t S\ Dq~;h \=' 97.the risk of under reliance 信赖不足风险
pD({"A.x9z wHs1ge ( 98.the risk of over reliance 信赖过度风险
vTx>z\7q, l+ >eb 99.the risk of incorrect rejection 误拒风险
@kh<b<a4 Ws|`E`6O 100. the risk of incorrect acceptance 误受风险
9h6Oq(0b8 -_Z 4)"k 101.working trial balance 试算平衡表
WN=0s aR6F%7gvz 102.index and cross-referencing 索引和交叉索引
5z0VMt H}kSXKO8!8 103.cash receipt 现金收入
CR'%=N04^ =3(Auchl$Y 104.cash disbursement 现金支出
F<b'{qf" [HYr |T 105.bank statement 银行对账单
B2j1GJEO ;DK%!."% 106.bank reconciliation 银行存款余额调节表
K [DpH& Jf?6y~X>Y 107.balance sheet date
资产负债表日
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AGAp 108.net realizable value 可变现净值
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zN 109.storeroom 仓库
#PD6LO gm)Uyr$ 110.sale invoice 销售发票
SC~k4&xy ?< b{ 111.price list 价目表
@T\n@M] ? nW>'z 112.positive confirmation request 积极式询证函
%\<b{x# G GKo&?Tj) 113.negative confirmation request 消极式询证函
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40PZ 114.purchase requisition 请购单
TC/c5:)] ?p@J7{a 115.receiving report 验收报告
D`WRy}o <r:AJ; 116.gross margin 毛利
{ V6pC To>,8E+GAb 117.manufacturing overhead 制造费用
;9k>;g3m [o#% Eg; 118.material requisition 领料单
ZEI,9`t! Ll|_Wd.K, 119.inventory-taking 存货盘点
~I5hV}ZT Pt"H_SW~k 120.bond certificate 债券
r+Ki`HD% EWD^=VITL 121.stock certificate 股票
@Iz]:@\cJ @M"gEeI9 122.audit report 审计报告
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123.entity 被审计单位
C*( pjFO0h_Y 124.addressee of the audit report 审计报告的收件人
Y'|,vG EB*sd S 125.unqualified opinion 无保留意见
]Orx%8QS! (*$bTI/~ 126.qualified opinion 保留意见
&Pr\n&9A _h!.gZB3 127.disclaimer of opinion 无法表示意见
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f>sJe 128.adverse opinion 否定意见
E7A!,A&> w2nReB z 查看《
注会考试《审计》中的128个英文单词(一) 》
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