61.assessed level of material misstatement risk 重大错报风险的评估水平
-\.'WZo` S;582H9D 62.simall business 小规模企业
7,\Uk| ~}c`r 4 63.accounting system
会计系统
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>doa1 f-V8/ 64.test of control 控制测试
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\Lz2"JI 65.walk-through test 穿行测试
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X>n\@rTo Ew4>+o! 67.flow chart 流程图
" iCR68e ;FO1b* 68.reperformance of internal control 重新执行
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?D].Za^km 69.audit evidence
审计证据
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3lyk/', 70.substantive procedures 实质性程序
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eyN5n~4U 71.assertions 认定
lF:gQ]oc *3yeMxa 72.esistence 存在
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fC 0 L34)W 73.occurrence 发生
FBjIft5e H$^b.5K 74.completeness 完整性
He)<S?X-6 ^lqcF. 75.rights and obligations 权利和义务
C] <K s [e2sUO0~r 76.valuation and allocation 计价和分摊
%SRUHx[D 4T-9F 77.cutoff 截止
KfU4#2} q;T3bxp+ 78.accuracy 准确性
dbkkx1{>Y hcw)qB,s 79.classification 分类
uC3o@qGW< avR4#bfc 80.inspection 检查
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81.supervision of counting 监盘
>IW0YIQy, Gs*FbrY 82.observation 观察
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ZQT14. $L 83.confirmation 函证
q16RPqfT UTEUVcJ\ 84.computation 计算
f-9&n4=H {x $H#<Y 85.analytical procedures 分析程序
G?LPj*=$? ."R,j|o6 86.vouch 核对
h[D"O6 y {:&t;5qz^ 87.trace 追查
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K2T&U$, IqK??KSC 89.error 误差
P8K{K:T ~X^L3=!vf 90.expected error 预期误差
+OFq=M n*6 b*fl 91.population 总体
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Md; 92.sampling risk 抽样风险
tBgB>-h( 1F*gPhm 93.non- sampling risk 非抽样风险
&pS <4 Kk2PWJ7 94.sampling unit 抽样单位
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wE 95.statistical sampling 统计抽样
BN&^$1F(( ]/!#: 96.tolerable error 可容忍误差
]KfjZ!Qh /dpEL9K 97.the risk of under reliance 信赖不足风险
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UH0I 6[kp# 98.the risk of over reliance 信赖过度风险
.g.v *<n]"- 99.the risk of incorrect rejection 误拒风险
"nXL7N0 7aVQp3< 100. the risk of incorrect acceptance 误受风险
vn@9Sqk ~6`HJ 101.working trial balance 试算平衡表
XVjs0/5b [*U6L<JI 102.index and cross-referencing 索引和交叉索引
MtC \kTW <rc? EV 103.cash receipt 现金收入
dEU+\NY u1F@VV{ 104.cash disbursement 现金支出
!T/^zc;G y^:!]-+ 105.bank statement 银行对账单
^ZX 71- 59:Xu%Hp 106.bank reconciliation 银行存款余额调节表
)Xxu-/- /t`s.!k 107.balance sheet date
资产负债表日
:R+}[|FV ~=~|@K 108.net realizable value 可变现净值
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? !6hUTjhW7z 109.storeroom 仓库
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1w}%>e-S bcFG$},k 112.positive confirmation request 积极式询证函
!E<y:$eH: 4$LVl 113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单
LIYj__4=| n}cjVH5 115.receiving report 验收报告
/?<o?IR~6 XVcY?_AS# 116.gross margin 毛利
L=4%MyZ.e #?8dInu> 117.manufacturing overhead 制造费用
$eUI.j(HU Jhdo#}Ub 118.material requisition 领料单
XlPq>@4p vZ[wr@) 119.inventory-taking 存货盘点
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x"q!=&>f z+IBy+ 122.audit report 审计报告
M:6Yy@#T. K*^3FO}JG 123.entity 被审计单位
<7-:flQz~ xi|T7,\X 124.addressee of the audit report 审计报告的收件人
2fIHFo\8 +VxzWNs*JP 125.unqualified opinion 无保留意见
' jAX&7G` -\C;2&( 126.qualified opinion 保留意见
3Au3>q, zvjp]yTx" 127.disclaimer of opinion 无法表示意见
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yf3c-p 128.adverse opinion 否定意见
7]se!k, *HiN:30DZ 查看《
注会考试《审计》中的128个英文单词(一) 》
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