61.assessed level of material misstatement risk 重大错报风险的评估水平
sTECNY=l 28 ;x5m)N 62.simall business 小规模企业
q&: t$tSS nD{{/_"' 63.accounting system
会计系统
>NBwtF> 0C0ld!>r 64.test of control 控制测试
8?t}S2n2 '\Uy;,tu / 65.walk-through test 穿行测试
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#+:c sW@_q8lG 66.communication 沟通
=UZm4=T w?M` gl8r 67.flow chart 流程图
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MS 68.reperformance of internal control 重新执行
JE[J}-2 #!]~E@;E 69.audit evidence
审计证据
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:wAmY4 j 4eq.{$ 70.substantive procedures 实质性程序
c.;<+dYsm* PKt;]T0 71.assertions 认定
/Au7X'} 3xpygx9 72.esistence 存在
WVh]<?GWXk *En4~;l 73.occurrence 发生
tQIz Ny 7vId 74.completeness 完整性
UAtdRVi]M ZG_iF# 75.rights and obligations 权利和义务
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A 8|IlJiJ~v 76.valuation and allocation 计价和分摊
6Vy4]jdT5 W^1)70<y 77.cutoff 截止
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!FbW3p f ag"Nf-o/Y 79.classification 分类
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@)nB cK1RmL"3 80.inspection 检查
$R/@%U)-o 78FK{Cr 81.supervision of counting 监盘
vN`JP`IBx ZNY),3? 82.observation 观察
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ct%M 3 p|'Rm]&jb 84.computation 计算
Ct9*T`Gl `'/1Ij+ 85.analytical procedures 分析程序
uE,j$d `Bv, :i 86.vouch 核对
%51HJB}C] -n`2>L1 87.trace 追查
iLJBiZ+ R ;3!?` 88.audit sampling 审计抽样
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89.error 误差
qiyJ4^1 #l-/!j 90.expected error 预期误差
$ D(q %scQP{%aD 91.population 总体
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Wt& GQ=Pkko 92.sampling risk 抽样风险
3Vb/Mn!k t[b@P<F 93.non- sampling risk 非抽样风险
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2>F 95.statistical sampling 统计抽样
bDM;7fFp$ #=aT Sw X 96.tolerable error 可容忍误差
9Gk#2 3"iJ/Hc}9 97.the risk of under reliance 信赖不足风险
d/xGo[?$ QF9$SCmv 98.the risk of over reliance 信赖过度风险
+{"w5o<CO CeW}zkcT 99.the risk of incorrect rejection 误拒风险
.Sjg ?/^x)Nm 100. the risk of incorrect acceptance 误受风险
cg'z:_l Tlz~o[`& 101.working trial balance 试算平衡表
%2EHYBQjN _XUDPC(*qz 102.index and cross-referencing 索引和交叉索引
=1Tn~)^O F`JW&r\ 103.cash receipt 现金收入
.+dego: $o>6Io|D 104.cash disbursement 现金支出
m$bDWxm#e v!%VH?cA8 105.bank statement 银行对账单
7xjihl3 lxXIu8 106.bank reconciliation 银行存款余额调节表
T{mIkp< @RFJe $% 107.balance sheet date
资产负债表日
,3FG' q2 ~mYCXf oc{ 108.net realizable value 可变现净值
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[p&2k&.XYe 4dI= 110.sale invoice 销售发票
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6 L<H6AzR+ 111.price list 价目表
E8PlGQ~z{d b?%Pa\,! 112.positive confirmation request 积极式询证函
8PwPI%Pb &U0Y#11Cx 113.negative confirmation request 消极式询证函
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zs A6%~+9 114.purchase requisition 请购单
RL~]mI!U !DNk!]| 115.receiving report 验收报告
l6k.`1.In <Z\j#p: 116.gross margin 毛利
>`u/#mrd :}p<Hq 8Z 117.manufacturing overhead 制造费用
+U*:WKdI? j`ybz G^ 118.material requisition 领料单
|!.VpN& \R (Yf!> 119.inventory-taking 存货盘点
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+a}>cAj* c$52b4=a 121.stock certificate 股票
R\,qL-Br t6a$ZN; 122.audit report 审计报告
Trt1M |;MW98 A 123.entity 被审计单位
f4r)g2Zb[ 6`U]%qx_I 124.addressee of the audit report 审计报告的收件人
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MgUjB~)Y 125.unqualified opinion 无保留意见
4&+lc* f~Q]"I8w 126.qualified opinion 保留意见
nZ8f}R!f: Vf] ;hm 127.disclaimer of opinion 无法表示意见
XD$;K$_7 1]]#HTwX 128.adverse opinion 否定意见
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0Y .[8g6:> 查看《
注会考试《审计》中的128个英文单词(一) 》
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