61.assessed level of material misstatement risk 重大错报风险的评估水平
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"^CrG 62.simall business 小规模企业
p\tA&>3- )4n]n:FjN 63.accounting system
会计系统
Q'aVdJN, C-H6l6, 64.test of control 控制测试
Y0ACJ?| Eg1|Kg\& 65.walk-through test 穿行测试
,E2c9V' n]3Z~HoZ 66.communication 沟通
;ao <{i? "j=E8Dd} 67.flow chart 流程图
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T(HTu a#&\65D 68.reperformance of internal control 重新执行
4Dasj8GsV wif1|!aL 69.audit evidence
审计证据
.G>~xm0 Li\b,_C 70.substantive procedures 实质性程序
J4?SC+\ gj82qy\: 71.assertions 认定
=P,pW nQG<OVRClS 72.esistence 存在
d,o|>e$ +#6f)H(P] 73.occurrence 发生
,t39~w ONLhQJCb 74.completeness 完整性
Pxgal4{6 @QDpw1;V' 75.rights and obligations 权利和义务
s 4n<k]d 9} ]C 76.valuation and allocation 计价和分摊
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77.cutoff 截止
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;D=? bUc++M 78.accuracy 准确性
b6'ZVB 5Trc#i<\ 79.classification 分类
sAjN<P jK2gc^"t 80.inspection 检查
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J@C 81.supervision of counting 监盘
$LtCI }U**)" 82.observation 观察
9/O\769"' 4r9AU mJqw 83.confirmation 函证
h#uk-7 ZC)m&V1 84.computation 计算
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] #2%8@?_-M 85.analytical procedures 分析程序
KD'}9{F, tNxKpA |F 86.vouch 核对
DOq"=R+ W&2r{kCsQ 87.trace 追查
\3O1o#=( TU9$5l/;g 88.audit sampling 审计抽样
%/RT}CBBsW 5w</Ga 89.error 误差
kuv+ TN T!>sL=uf 90.expected error 预期误差
b>nwX9Y/U 3*eS<n[uG 91.population 总体
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"}:SXAZ5` 92.sampling risk 抽样风险
>eX 9dA3X xxpzz(S ]A 93.non- sampling risk 非抽样风险
ephvvj~zW4 dRBWJ/ 1T 94.sampling unit 抽样单位
zn5|ewl@" H~W=#Cx 95.statistical sampling 统计抽样
{ApjOIxk _] us1 96.tolerable error 可容忍误差
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9' 97.the risk of under reliance 信赖不足风险
1c4:'0 #m3!U(Og` 98.the risk of over reliance 信赖过度风险
~P"o_b6,k `Yyi;!+0 99.the risk of incorrect rejection 误拒风险
}zrapL"9X @[]#[7 100. the risk of incorrect acceptance 误受风险
LPkl16yZ (Z Q?1Qxo 101.working trial balance 试算平衡表
Oki{)Ssy n"nfEA3{` 102.index and cross-referencing 索引和交叉索引
B9]bv] &,$N|$yK}| 103.cash receipt 现金收入
_[N*k" >&Y\g?Z6G 104.cash disbursement 现金支出
E*QLw*H 3lN@1jlh 105.bank statement 银行对账单
~g*5."-i fiLlOr%r 106.bank reconciliation 银行存款余额调节表
{X-a6OQj rg I Z 107.balance sheet date
资产负债表日
'>t'U?7w< H"wIa8A 108.net realizable value 可变现净值
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XL~yH vHb^@z= 109.storeroom 仓库
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-<O:r=P 110.sale invoice 销售发票
W4)bEWO+q f\H1$q\p\ 111.price list 价目表
DDZnNSo<JQ 6ck%M#v 112.positive confirmation request 积极式询证函
?3<Y/Vg%c j k&\{ 113.negative confirmation request 消极式询证函
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W1` 114.purchase requisition 请购单
xggF:El3{ $5>m\wrl 115.receiving report 验收报告
54oJMW9 uS!V_] 116.gross margin 毛利
*O7PH1G 'Qg.D88 117.manufacturing overhead 制造费用
z</^qy GF*uDJ Kp 118.material requisition 领料单
Q|G|5X /`j2%8^N 119.inventory-taking 存货盘点
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Y<hZ| 121.stock certificate 股票
~w}=Oby'y wcGv#J], 122.audit report 审计报告
NosOd*S 7yOBxb 123.entity 被审计单位
@[{5{ y gwFW+*h 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
j_S3<wEJ 18]Q4s8E 126.qualified opinion 保留意见
6rlvSdB TW=N+ye^1( 127.disclaimer of opinion 无法表示意见
VOT9cP^6 Is9.A_0h 128.adverse opinion 否定意见
:N' >S%}HSPKq 查看《
注会考试《审计》中的128个英文单词(一) 》
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