61.assessed level of material misstatement risk 重大错报风险的评估水平
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*Q Z3abem<Q 62.simall business 小规模企业
PcNfTB{ B:6sVJ 63.accounting system
会计系统
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H_! U&]p!DV&; 64.test of control 控制测试
?sjZ13 SUa aCYm$6LmA 65.walk-through test 穿行测试
V ~J2s NrI5uC7 66.communication 沟通
C<wj?!v,F[ Rvu3Qo+ 67.flow chart 流程图
HM$`z"p5jg uJ)=+Exii 68.reperformance of internal control 重新执行
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<wS) 69.audit evidence
审计证据
q563,s fa+W9 70.substantive procedures 实质性程序
$!l2=^\3 /n(bThDH 71.assertions 认定
Rbj+P;t& e>vUkP y 72.esistence 存在
u7Y'3x,` TOPPa?=vk 73.occurrence 发生
{YKMQI^O/ Br ^rK}|l 74.completeness 完整性
c~L6fvS 49J+&G?)j 75.rights and obligations 权利和义务
?CT^Zegmr ~0^,L3M 76.valuation and allocation 计价和分摊
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77.cutoff 截止
,5A>:2 zs b~haP.Cl: 78.accuracy 准确性
uVuToMCp |jaY[_.@ 79.classification 分类
(15Yw9Mv "<. 80.inspection 检查
Am0.c0h d-N"m I- 81.supervision of counting 监盘
@+CSY-g$ MZP><Je& 82.observation 观察
ad$Qs3)6o /o1)ZC$ 83.confirmation 函证
d a?th CF}Nom) 84.computation 计算
@X6#$ex DCt:EhC 85.analytical procedures 分析程序
mN'9|`>V> 0rm;)[SjF 86.vouch 核对
b%!`fn-; ;&^"q{m 87.trace 追查
DN8pJa ^? {kj{v 88.audit sampling 审计抽样
<9k}CXv2PK i{FC1tVeL_ 89.error 误差
1uge>o& ='bmjXu 90.expected error 预期误差
5G] #yb74 e>zk3\D! 91.population 总体
(z1%lZ}( QUw5~n ;- 92.sampling risk 抽样风险
-L 'K [rQ(ae 93.non- sampling risk 非抽样风险
o&F.mYnqX iBiA0 W 94.sampling unit 抽样单位
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8dN0AqZ 95.statistical sampling 统计抽样
]o+|jgkt] 5 EuJ 96.tolerable error 可容忍误差
<:{[Zvl'k +@)$l+kk9 97.the risk of under reliance 信赖不足风险
ty< tv|p 0l1]QD+Gc5 98.the risk of over reliance 信赖过度风险
'=b&)HbeK a=B0ytNm 99.the risk of incorrect rejection 误拒风险
s=~7m.m 4b(irDT3F 100. the risk of incorrect acceptance 误受风险
rU^ghF !6/IKh`J 101.working trial balance 试算平衡表
vzm4 ,M h/3DPgE 102.index and cross-referencing 索引和交叉索引
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&?`&X=Q taEMr> / 104.cash disbursement 现金支出
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x-#9i kJeOlO[ 106.bank reconciliation 银行存款余额调节表
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107.balance sheet date
资产负债表日
xAz4ZXj=q FC(cXPX} 108.net realizable value 可变现净值
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=2 109.storeroom 仓库
E0Y/N? +}0*_VW 110.sale invoice 销售发票
+,^M{^% F}.TT=((8 111.price list 价目表
VdOd:w nkj'AH"2 112.positive confirmation request 积极式询证函
}R5&[hxh4t uv!qE1z@': 113.negative confirmation request 消极式询证函
RF2XJJ ,UZE;lXJ'Q 114.purchase requisition 请购单
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AQ4U 115.receiving report 验收报告
6ch[B`[h, [=1?CD 116.gross margin 毛利
GXK?7S0H =pOY+S| 117.manufacturing overhead 制造费用
`oWjq6 PW<wjf,rQ 118.material requisition 领料单
;f^jB;\< S|4/C 119.inventory-taking 存货盘点
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P1 >X5: W}_}<rlF 121.stock certificate 股票
K$GXXE` o5XUDDi 122.audit report 审计报告
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%Y^=z 123.entity 被审计单位
<d`UifqD F_ Cz 124.addressee of the audit report 审计报告的收件人
(3r,PS@Qq@ Du4#\OK 125.unqualified opinion 无保留意见
{$:13AnK es FL<T 126.qualified opinion 保留意见
<!(n5y_ ^ 6|"=+cO\ 127.disclaimer of opinion 无法表示意见
V\hct$ 7Vm BD#;3?| 128.adverse opinion 否定意见
0U*"OSpF [te7uZv- 查看《
注会考试《审计》中的128个英文单词(一) 》
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