61.assessed level of material misstatement risk 重大错报风险的评估水平
jJ3dZ<# ozkmZ; 62.simall business 小规模企业
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Xz!O}M{4 63.accounting system
会计系统
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yDw#V`Y^M 64.test of control 控制测试
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>7(S%#N IzlmcP3 65.walk-through test 穿行测试
n{=N f|= <P_B|Y4N/ 66.communication 沟通
~m&q@ms& 1q/Q@O 67.flow chart 流程图
CD pLV: ;v m$F251 68.reperformance of internal control 重新执行
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+>g"';f 69.audit evidence
审计证据
N*'d]P2P`J ;mwU>l,4 70.substantive procedures 实质性程序
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K9c5HuGy z K6'wL!!I 72.esistence 存在
jfjT::f>l eVRjU 73.occurrence 发生
]dL#k>$0q wY*tq{7 74.completeness 完整性
_$m1?DZ 6XI$ o,{ 75.rights and obligations 权利和义务
RP%7M8V){B C n.x:I@r 76.valuation and allocation 计价和分摊
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ag< 94xWMX2 77.cutoff 截止
lO=~&_ OFn#C! 78.accuracy 准确性
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p]x9hZ 79.classification 分类
F1NYpCR 6.k>J{GG 80.inspection 检查
M"E7=J @WICAC= 81.supervision of counting 监盘
Mcqym8,q|3 >=d%t6%( 82.observation 观察
fu{.Ir T*qSk! 83.confirmation 函证
2-_d~~O1N ehyCAp0oI 84.computation 计算
a$]i8AeG yc.9CTxx 85.analytical procedures 分析程序
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86.vouch 核对
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|6!L\/}M% 8Lr&-w8J 88.audit sampling 审计抽样
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,g:\8*Y>' L(DDyA{bA 90.expected error 预期误差
P:fcbfH+ l G $s( 91.population 总体
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lFbf9s:$B 92.sampling risk 抽样风险
um*!+Q ';3#t(J; 93.non- sampling risk 非抽样风险
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`3 mcq.*at 94.sampling unit 抽样单位
l1eF&wNC >WmTM0 95.statistical sampling 统计抽样
.?)gn]# DgODTxiX 96.tolerable error 可容忍误差
%IK[d#HO o((!3H{D 97.the risk of under reliance 信赖不足风险
(X~JTH:e/ t>JPK_b0 98.the risk of over reliance 信赖过度风险
_7b' i6- ;P9cjfSn 99.the risk of incorrect rejection 误拒风险
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*=G? 100. the risk of incorrect acceptance 误受风险
Xsd+5="{N @k3xk1* 101.working trial balance 试算平衡表
N'~l,{ =_Ip0FfK! 102.index and cross-referencing 索引和交叉索引
kn&>4/') [(m+Ejzi% 103.cash receipt 现金收入
+\U#:gmw l#fwNM/F 104.cash disbursement 现金支出
|:,i ^~7ouA 105.bank statement 银行对账单
B3'-: %JPBD]&M 106.bank reconciliation 银行存款余额调节表
]?lUe5F % 9} ?*U 107.balance sheet date
资产负债表日
ph>0?Z =bn >*Ctp +X@ 108.net realizable value 可变现净值
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7` 109.storeroom 仓库
Mq52B_ 4KB>O)YNg' 110.sale invoice 销售发票
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B6.9hf 111.price list 价目表
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%;F hj,y l& 112.positive confirmation request 积极式询证函
1C+d&U GUC.t7! 113.negative confirmation request 消极式询证函
3gs!ojG Ot;)zft 114.purchase requisition 请购单
;VS$xnZ PnZY%+[I 115.receiving report 验收报告
Ni>!b6Z`[ #j4RX:T*[ 116.gross margin 毛利
+*Zjo&pc ]h%~'8g, 117.manufacturing overhead 制造费用
X=jHH=</ 2:G/Oj h&] 118.material requisition 领料单
Kp>fOe'KW T\w{&3ONm 119.inventory-taking 存货盘点
uU/'oZ? B{!*OC{l 120.bond certificate 债券
?H!QV;ku `X%Qt~ 121.stock certificate 股票
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5 zKfY0A R 122.audit report 审计报告
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sB wzb 123.entity 被审计单位
t5k=ngA x9\]C'*sO 124.addressee of the audit report 审计报告的收件人
Ie(M9QMp w^MiyX 125.unqualified opinion 无保留意见
!md1~g$rN `\yQn7 Oq 126.qualified opinion 保留意见
5DL(#9F8b9 z@[-+Q: 127.disclaimer of opinion 无法表示意见
7X <# +LF`ZXe8l 128.adverse opinion 否定意见
g}$B4_sY /_r` A 查看《
注会考试《审计》中的128个英文单词(一) 》
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