61.assessed level of material misstatement risk 重大错报风险的评估水平
L?y,xA_ zgpPu4t 62.simall business 小规模企业
}% |GV R91u6r# 63.accounting system
会计系统
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BPi[nK i%B$p0U< 64.test of control 控制测试
p7O4CP>9[ KQqQ@D&n 65.walk-through test 穿行测试
JeCEj=_Z 9=~jKl%\vJ 66.communication 沟通
]zK} X! ]gj@r[ 67.flow chart 流程图
})w5`?Y Y.Ew;\6U 68.reperformance of internal control 重新执行
?Z7C0u#wd BQ&h&57K 69.audit evidence
审计证据
1-gX=8]] cKy%0oTla 70.substantive procedures 实质性程序
IPE( mKq9mA"(E 71.assertions 认定
<~8W>Y\m 9p$q@Bc 72.esistence 存在
;6)|'3.B9 9k"nx ," 73.occurrence 发生
||,;07 r*3XM{bZ/@ 74.completeness 完整性
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:^,qC 75.rights and obligations 权利和义务
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qx? lCz a" 76.valuation and allocation 计价和分摊
$S cjEG:6 #6m//0 u 77.cutoff 截止
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n:!J3pR 78.accuracy 准确性
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Z (}qLxZ/U 79.classification 分类
wLUmRo56aR x1et,&, 80.inspection 检查
G#C)]4[n StVv"YY 81.supervision of counting 监盘
Ui.F<,E VQ;=-95P 82.observation 观察
Sq'z<}o ;D7jE+ 83.confirmation 函证
wtKh8^:YD xl^'U/ 84.computation 计算
J @fE") =EJ"edw]%0 85.analytical procedures 分析程序
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wGaCj` 86.vouch 核对
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=RP$sj #wyS?FP- 87.trace 追查
XTJ>y@ GwULtRa/ 88.audit sampling 审计抽样
9lxT5Wg 5 $J 89.error 误差
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"gz;Q 90.expected error 预期误差
loJ0PY'}= kes'q8k 91.population 总体
YovY0nO K/-D 5U 92.sampling risk 抽样风险
-Me\nu8(RF =)8Ct 93.non- sampling risk 非抽样风险
96avgyc :Eyv= = 94.sampling unit 抽样单位
&?nF';& z"#.o^5 95.statistical sampling 统计抽样
^d*>P|n*@e Dhoj|lc 96.tolerable error 可容忍误差
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p~Iz Tjqn::~D 97.the risk of under reliance 信赖不足风险
fL;p^t u3 %"zJsYQ! 98.the risk of over reliance 信赖过度风险
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6sDtL9l 99.the risk of incorrect rejection 误拒风险
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TKM; 100. the risk of incorrect acceptance 误受风险
ise}> A!t val<N293L> 101.working trial balance 试算平衡表
[\1l4C p/~kw:I 102.index and cross-referencing 索引和交叉索引
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ay4xOwcR +kL(lBv' 104.cash disbursement 现金支出
DG=Ap:sl*$ }q W aE 105.bank statement 银行对账单
*lAdS]I E,@UM$alP 106.bank reconciliation 银行存款余额调节表
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t&;Yk]-L 'wrpW# 107.balance sheet date
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(?y2@I} p%1m&/`F 108.net realizable value 可变现净值
$lA,{Q GcW}<g} 109.storeroom 仓库
#7h fEAk >>zoG3H! 110.sale invoice 销售发票
Y;Gm, ;r"B?] JO 111.price list 价目表
Pltju4.:C w.p'Dpw 112.positive confirmation request 积极式询证函
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j:3Hm0W3 113.negative confirmation request 消极式询证函
z_@zMLs ~+yo;[1Yc 114.purchase requisition 请购单
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UE w3AO wtLMc 116.gross margin 毛利
0K0=Ob^(e /ASI0h 117.manufacturing overhead 制造费用
$:II@= [)>8z8'f 118.material requisition 领料单
W%K8HAP " $]J IA| 119.inventory-taking 存货盘点
J6D$ i+ a&Du5(r;! 120.bond certificate 债券
$4JX#lkt O/oYaAlFF@ 121.stock certificate 股票
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n3 124.addressee of the audit report 审计报告的收件人
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C,1t %MZDm&f>Kk 125.unqualified opinion 无保留意见
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RT J&65B./mD9 126.qualified opinion 保留意见
yc=#Jn?S -Bv1}xf=6 127.disclaimer of opinion 无法表示意见
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0 128.adverse opinion 否定意见
-01 1U! P Xn>x8z 查看《
注会考试《审计》中的128个英文单词(一) 》
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