61.assessed level of material misstatement risk 重大错报风险的评估水平
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;G;vpl 62.simall business 小规模企业
1a/@eqF'' Ndx.SOj 63.accounting system
会计系统
g#9KG 9i,QCA 64.test of control 控制测试
m#grtmyMrI |Wi$@sWO 65.walk-through test 穿行测试
'`/1?,= 9);a 0}*5 66.communication 沟通
YOP=gvZq &q``CCOF& 67.flow chart 流程图
Pt";f fVb&=%e 68.reperformance of internal control 重新执行
UMx>n18;f9 nDui9C 69.audit evidence
审计证据
*2=:(OK r}D`15IHJ 70.substantive procedures 实质性程序
]Ol@^$8} xJ^Gtq Um 71.assertions 认定
r\` R$ d[-w&[iy 72.esistence 存在
k+JDbJ@ 4K[U*-\" 73.occurrence 发生
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:&E& 74.completeness 完整性
JS!rZi S-.!BQ@RMZ 75.rights and obligations 权利和义务
SZK~<@q5 &wK%p/? 76.valuation and allocation 计价和分摊
kTc'k E"pq ZP = 77.cutoff 截止
oxH S7b 'WxcA)z0cQ 78.accuracy 准确性
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I([f|& 79.classification 分类
KosAc'/ M (!W:-|[K\ 80.inspection 检查
]*ZL>fuD| =NH:/j^ 81.supervision of counting 监盘
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`kSh 82.observation 观察
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yo 83.confirmation 函证
?P0$n 7, `[VoW2CLH+ 84.computation 计算
Y.[^3 8iqx*8} 85.analytical procedures 分析程序
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(NScG[$} 86.vouch 核对
)/Ee#)z* bkLm]n3 87.trace 追查
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2 -P(q<T2MV' 88.audit sampling 审计抽样
)O#>ONm^ k8 ,.~HkU 89.error 误差
H2E!A2\m 2Z\6xb|u 90.expected error 预期误差
2}b1PMpZG @Zjy"u 91.population 总体
Z[ZqQ` 7N j'X]bd' 92.sampling risk 抽样风险
#RbPNVs a^,6[ 93.non- sampling risk 非抽样风险
B9>3xxp(by aVM@^n 94.sampling unit 抽样单位
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\ @&83/U? 95.statistical sampling 统计抽样
`:}GE@] sn}U4=u 96.tolerable error 可容忍误差
_F;(#D 2|qE|3&{' 97.the risk of under reliance 信赖不足风险
d Am(uJ fS w00F{T 98.the risk of over reliance 信赖过度风险
0 #VH=p ga 5d*k[fZ 99.the risk of incorrect rejection 误拒风险
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NE 100. the risk of incorrect acceptance 误受风险
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Ae<v 101.working trial balance 试算平衡表
b U-Cd N$6Rg1 102.index and cross-referencing 索引和交叉索引
[JO'ta _^0yE_ili 103.cash receipt 现金收入
zY bSv~) <6Y o%xt 104.cash disbursement 现金支出
Fwm{oypg% oz(<e 105.bank statement 银行对账单
V`l.F"<L RI')iz? 106.bank reconciliation 银行存款余额调节表
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w 107.balance sheet date
资产负债表日
=L#tSa=M" o/CSIvz1 108.net realizable value 可变现净值
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7scv%i 109.storeroom 仓库
/IxMRi= y4/>3tz; 110.sale invoice 销售发票
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!,kG[ @j K7bab: 111.price list 价目表
Io|NL6[ CGbW]D$@ 112.positive confirmation request 积极式询证函
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ujXC#r& #]_S{sO 114.purchase requisition 请购单
P2_ JS]> }e9E+2}Z\ 115.receiving report 验收报告
MV-fDqA( 94 H\,}i8 116.gross margin 毛利
r\F`xtR( >Yl?i&3n 117.manufacturing overhead 制造费用
9} :n %i]q} M 118.material requisition 领料单
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56IzL 119.inventory-taking 存货盘点
h:Q*T*py w[^s)1 120.bond certificate 债券
_ncqd,&z &DYHkG 121.stock certificate 股票
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)egy_ 122.audit report 审计报告
+#"CgZ] N32!*TsWs 123.entity 被审计单位
a-MDZT<xA+ ac6L3=u\ 124.addressee of the audit report 审计报告的收件人
&y[Od{= x\]%TTps 125.unqualified opinion 无保留意见
jQFAlO(E': )V*Z|,#no 126.qualified opinion 保留意见
fLa 7d?4 /[#<@o 127.disclaimer of opinion 无法表示意见
k#_B^J&d C&^"]-t 128.adverse opinion 否定意见
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uV(eG il(dVW 查看《
注会考试《审计》中的128个英文单词(一) 》
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