61.assessed level of material misstatement risk 重大错报风险的评估水平
iD;pXE{2s% :K:oH}4oh 62.simall business 小规模企业
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9(<}z 63.accounting system
会计系统
kAu-=X cRR[ci34k 64.test of control 控制测试
'H19@b5rx x.5!F2$ 65.walk-through test 穿行测试
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{;z{U;j 66.communication 沟通
C:*=tD1 [`F}<L." 67.flow chart 流程图
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(D.B'V#> &dH[lB 69.audit evidence
审计证据
jOkc' >yZe1CP 70.substantive procedures 实质性程序
-Kas9\VWEw e_<'zH_1 71.assertions 认定
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Ho 72.esistence 存在
9\QeH'A [~aRA'qJ{V 73.occurrence 发生
}?\8%hK"a7 .S5%Qa [uW 74.completeness 完整性
%9q] /?ZO-]q 75.rights and obligations 权利和义务
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Rudj"OGO 3R}O3#lj, 77.cutoff 截止
tj'xjX z[cs/x 78.accuracy 准确性
6>yfm4o 6YHQ/#'G~ 79.classification 分类
X7bS{GT ?Z0NHy;5 80.inspection 检查
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R`"Nk g3Xa b 81.supervision of counting 监盘
Nv~H797B H|.cD)&eYy 82.observation 观察
{4y#+[ PM?F;mj 83.confirmation 函证
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@'f=Y*D eT'Z;ZO 84.computation 计算
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+%oGl |zkZF|- 85.analytical procedures 分析程序
up@I,9C/ 8|"26UwD/ 86.vouch 核对
sTSNu+ 8ofKj:W] 87.trace 追查
oSl@EI d:L|BkQ7* 88.audit sampling 审计抽样
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NQmdEsK tKX+eA] 90.expected error 预期误差
QVR8b3T@ W{is 2s 91.population 总体
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7_w 4lF(..Ix 92.sampling risk 抽样风险
Z1y=L$t8 mm:g9j 93.non- sampling risk 非抽样风险
tR Cz[M& }0oVIr 94.sampling unit 抽样单位
c+:XaDS- @2;/-,4O 95.statistical sampling 统计抽样
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H57[Yg Wb%t6N? 96.tolerable error 可容忍误差
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.5f< 97.the risk of under reliance 信赖不足风险
h]jy):9L VR XK/dZ 98.the risk of over reliance 信赖过度风险
(MGYX_rD *DcB?8% 99.the risk of incorrect rejection 误拒风险
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c9:8KMF) Js'j}w 101.working trial balance 试算平衡表
E;bv;RUio h0aK}`/a 102.index and cross-referencing 索引和交叉索引
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4ZP KK';ho,W 103.cash receipt 现金收入
'/'dg5bfV UGP,/[XI 104.cash disbursement 现金支出
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0r?cZ 106.bank reconciliation 银行存款余额调节表
He)!Ez\X [:(hqi! 107.balance sheet date
资产负债表日
$]<wQH/?_ ?J ,K[.z 108.net realizable value 可变现净值
H(gETRh 61W[ 109.storeroom 仓库
T9\G,;VQ7/ =mYwO=:D 110.sale invoice 销售发票
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+`f3_Xd gVI{eoJ 112.positive confirmation request 积极式询证函
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O?$]/d 113.negative confirmation request 消极式询证函
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hEq-)-^G mu{\_JX.A 115.receiving report 验收报告
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f\/2Vl 5ENEx 116.gross margin 毛利
%j/}e>$"Nk WXQ+`OH7 117.manufacturing overhead 制造费用
(>SucUU E1D0un 118.material requisition 领料单
+-:o+S`q~ 7d^ ~.F 119.inventory-taking 存货盘点
I+/fX0-Lib fb8)jd'~}O 120.bond certificate 债券
4+J>/ xiZ "i,ZG$S#E 121.stock certificate 股票
_t>[gB, %J8uVD.2 122.audit report 审计报告
J^-a@'`+ %.WW-S3 123.entity 被审计单位
)%09j0y>l" >BZ,g!N,J} 124.addressee of the audit report 审计报告的收件人
C@Wd Pjxj 3<>DDY2bl 125.unqualified opinion 无保留意见
Dn#^-,H yRR[M@Y 126.qualified opinion 保留意见
[P`<y#J3F |RL\2j| 127.disclaimer of opinion 无法表示意见
e F)my b(\Mi_J 128.adverse opinion 否定意见
{dYz|O< "(mF5BE-E 查看《
注会考试《审计》中的128个英文单词(一) 》
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