61.assessed level of material misstatement risk 重大错报风险的评估水平
YIvJN /'ccFm2 62.simall business 小规模企业
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b 63.accounting system
会计系统
J\^ZRu_K !`LaX!bmp 64.test of control 控制测试
AKk6kI8F k7z;^: 65.walk-through test 穿行测试
PGF=q|j9K S='AA_jnw 66.communication 沟通
c=p`5sN) Soy!)c] 67.flow chart 流程图
3(0k!o0" q|;_G#4 68.reperformance of internal control 重新执行
<csz4tL}P >RZ]t[)y 69.audit evidence
审计证据
=Yg36J4[ 7=(rk 70.substantive procedures 实质性程序
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bw(vv 71.assertions 认定
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r9McCebIW 72.esistence 存在
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w 73.occurrence 发生
Y&!M#7/'J3 Y_tLSOD#/ 74.completeness 完整性
B8;jRY 5 0uYU[W 75.rights and obligations 权利和义务
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t~D( 76.valuation and allocation 计价和分摊
:iqFC >D |h$*z9bsf 77.cutoff 截止
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p- 78.accuracy 准确性
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D0suK# 79.classification 分类
zO8`xrN! y=7WnQc 80.inspection 检查
]wFKXZeK ^L#\z7 81.supervision of counting 监盘
~'>RK v'gP,UO-%D 82.observation 观察
+EK(r@eV 9c9FC 83.confirmation 函证
&9X`tCnL tl9=u-D13@ 84.computation 计算
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?'$E\ 85.analytical procedures 分析程序
.#0),JJZ[ WwG +Xa 86.vouch 核对
x}o]R *qdf?'R 87.trace 追查
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Z 88.audit sampling 审计抽样
q ,6 y{RyS 9QE|p 89.error 误差
\)Jv4U\; =Lx*TbsFYt 90.expected error 预期误差
5dOA^P@`,M 'D#iT}Vu 91.population 总体
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\qbY& 92.sampling risk 抽样风险
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-Q 93.non- sampling risk 非抽样风险
at7|r\`?- )#ze 94.sampling unit 抽样单位
s33< }O0 ~um+r],@@ 95.statistical sampling 统计抽样
n.zVCKNH kB_u U !G 96.tolerable error 可容忍误差
8was/^9; 0_b7*\x c 97.the risk of under reliance 信赖不足风险
.s$#: ls? dv3+x\`9 98.the risk of over reliance 信赖过度风险
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:(tSL{FO X&qRanOP;z 100. the risk of incorrect acceptance 误受风险
LX A1rgUWT N_S>%Z+ 101.working trial balance 试算平衡表
FkJa+ZA T{=.mW^ x 102.index and cross-referencing 索引和交叉索引
k1;,eB <jdS0YT 103.cash receipt 现金收入
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U !R,9Pg*Ey 104.cash disbursement 现金支出
'TclH80 f:iK5g 105.bank statement 银行对账单
-f?Rr:# 9HMW!DSK` 106.bank reconciliation 银行存款余额调节表
N!6{c~^ $$C5Q;7w! 107.balance sheet date
资产负债表日
L'=e /& 7O5`&Z'- 108.net realizable value 可变现净值
7Cf%v`B4D W"9iFj X 109.storeroom 仓库
BcV;EEi #sit8k`GR8 110.sale invoice 销售发票
KLBV(`MS qmUq9bV 111.price list 价目表
FxOhF03\=[ ?#]K54? 112.positive confirmation request 积极式询证函
$eQ_!7Gom$ ?QO)b9 113.negative confirmation request 消极式询证函
aM'0O![d 2D-ogSIo 114.purchase requisition 请购单
I%xrDiK97 WH :+HNl1d 115.receiving report 验收报告
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$=GY 116.gross margin 毛利
%Fb"&F^7 Avw"[~Xd 117.manufacturing overhead 制造费用
Y1AbG1n| b><jhbv 118.material requisition 领料单
@t`|w.]ml :K{`0U&l5 119.inventory-taking 存货盘点
DoWY*2E e1{t qNJ 120.bond certificate 债券
"hz(A.THi R7T"fN 121.stock certificate 股票
%_+9y?? o*/\oVOq 122.audit report 审计报告
SqY;2: sw*k(i 123.entity 被审计单位
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c 124.addressee of the audit report 审计报告的收件人
pfg"6P ><OdHRh@# 125.unqualified opinion 无保留意见
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8)&~q* 18w[T=7) 126.qualified opinion 保留意见
Tp~yn (]j*)~=V 127.disclaimer of opinion 无法表示意见
hXS'*vO" 'xZxX3 128.adverse opinion 否定意见
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O #c4LdZu9 查看《
注会考试《审计》中的128个英文单词(一) 》
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