61.assessed level of material misstatement risk 重大错报风险的评估水平
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m 62.simall business 小规模企业
`?m(Z6' ?id^v 7d 63.accounting system
会计系统
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S@F @Q5^Q'! 64.test of control 控制测试
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lIf 65.walk-through test 穿行测试
K?WqAVK ]z NL+]1_ 66.communication 沟通
NYRNop( N# <h0ptCB 67.flow chart 流程图
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VlvDodV 68.reperformance of internal control 重新执行
F@3,>~[%I $nWmoe) 69.audit evidence
审计证据
]B[Qdn "5bk82." 70.substantive procedures 实质性程序
"WL G9Ezm*I;: 71.assertions 认定
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De 72.esistence 存在
VtFh1FDI\ S?$T=[yY) 73.occurrence 发生
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>dY"B$A> 74.completeness 完整性
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UI'eD)WR 75.rights and obligations 权利和义务
Ho|n\7$ nK$m:= 76.valuation and allocation 计价和分摊
{D8IA3w ZO^+KE" 77.cutoff 截止
!s:|Ddv rKxk?} 78.accuracy 准确性
>[U$n. 38^_(N 79.classification 分类
5E8PbV-l eS|p3jk; 80.inspection 检查
2"T&Fp< Zup?nP2GkT 81.supervision of counting 监盘
!j@ 8:j0WY 75u*ZMK 82.observation 观察
suwj1qYJ4 6dp~19T^ 83.confirmation 函证
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p?8Pq* |v&&%>A2 84.computation 计算
Lb/_ULo6-V (;3jmdJhK 85.analytical procedures 分析程序
:OM>z4mQ Qn7 e6u@V 86.vouch 核对
f#jAjzmYL B#}RMFIj 87.trace 追查
>v{m^|QqB EUgs2Fsb3 88.audit sampling 审计抽样
I/l]Yv! }e$);A| 89.error 误差
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rX[R`,`>Z[ 90.expected error 预期误差
s*@.qN rv%Xvs B 91.population 总体
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80- 92.sampling risk 抽样风险
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bW 93.non- sampling risk 非抽样风险
W0|?R6| ,LvJ'N 94.sampling unit 抽样单位
h4CB1K d=pq+ 95.statistical sampling 统计抽样
lF<(yF5 (\T?p9 96.tolerable error 可容忍误差
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No3S 97.the risk of under reliance 信赖不足风险
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mXEbsm 98.the risk of over reliance 信赖过度风险
n| %{R|s :;EzvRy 99.the risk of incorrect rejection 误拒风险
bm^ou#]| 8LL);"$ 100. the risk of incorrect acceptance 误受风险
~(c<ioIf @ 9uwcM1F 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
X qh+ ~b+>o 103.cash receipt 现金收入
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N 104.cash disbursement 现金支出
B:l(`G )wC>Hq[mhW 105.bank statement 银行对账单
@!-= :<h 6Z3v]X 106.bank reconciliation 银行存款余额调节表
s=q}XIWK Wrlmo'31 107.balance sheet date
资产负债表日
JS4pJe\q yF*JzE 7, 108.net realizable value 可变现净值
l4; LV7Ji #M:W?&. 109.storeroom 仓库
_L"rygit nQ mkDPjU 110.sale invoice 销售发票
T+\BX$w/4e Qtk'^Fc 111.price list 价目表
7>.^GD sbRg=k&Ns 112.positive confirmation request 积极式询证函
Yd@9P2C Y$N|p{Z 113.negative confirmation request 消极式询证函
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Nwv(P 114.purchase requisition 请购单
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115.receiving report 验收报告
'?QZ7A j"f]pzg& 116.gross margin 毛利
+q3W t| 4X^0:.bT& 117.manufacturing overhead 制造费用
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R$i {r Gx*<e 118.material requisition 领料单
XVY^m}pMe A/'G.H 119.inventory-taking 存货盘点
-wY6da*.W LnBkd:>} 120.bond certificate 债券
Tux~4W R (6Jvub"I 121.stock certificate 股票
TiH(HW|: LG;xZQx' 122.audit report 审计报告
h.DQ6!?;s *FO']D 123.entity 被审计单位
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S 124.addressee of the audit report 审计报告的收件人
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6x! 125.unqualified opinion 无保留意见
^E5Xpza :qI myaGQ 126.qualified opinion 保留意见
D@mDhhK_ Nz2}Ma 2 127.disclaimer of opinion 无法表示意见
L-Z1Xs ak<?Eu9rV 128.adverse opinion 否定意见
'?#e$<uS- [3j]r{0I 查看《
注会考试《审计》中的128个英文单词(一) 》
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