61.assessed level of material misstatement risk 重大错报风险的评估水平
{Eqx'j .*z$vl 62.simall business 小规模企业
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gN*b~&G 63.accounting system
会计系统
aadw#90 C]h_co2eI 64.test of control 控制测试
- Nt8'- Zb'a+8[ 65.walk-through test 穿行测试
_@g\.7@0G !JVv`YN 66.communication 沟通
S@TfZ3Go| ['3E'q,4& 67.flow chart 流程图
Z&7Yl(| }j!C+i 68.reperformance of internal control 重新执行
pOhjq#} `P$X`;SwE 69.audit evidence
审计证据
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W+s *)vy%\ 70.substantive procedures 实质性程序
R0bgt2J u<+"#.[2v~ 71.assertions 认定
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{y $if(n|| 72.esistence 存在
'?LqVzZI v] m`rV8S[ 73.occurrence 发生
Yjl:i*u/ 90ov[|MkM 74.completeness 完整性
\XfLTv _SH~.Mt_! 75.rights and obligations 权利和义务
_x$\E W*,$0 t 76.valuation and allocation 计价和分摊
`BaJ >%| X?(R!=a 77.cutoff 截止
K@{R?j/+ Q!I><u 78.accuracy 准确性
n;~'W*Ln0 kjt(OFh'Y+ 79.classification 分类
:'[ha$ EoS6t 80.inspection 检查
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>. 81.supervision of counting 监盘
=c%gV]>G mcs!A/]< 82.observation 观察
M<Y{Cs ?=HoU3 83.confirmation 函证
^Cj3\G4, pIKfTkSqH 84.computation 计算
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VypkbE+ 85.analytical procedures 分析程序
}C$D-fH8sW M<SV H_ 86.vouch 核对
jLw|F-v-l< @ 0/EKWF 87.trace 追查
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Pjq()\/[Z 88.audit sampling 审计抽样
Lzx/9PPYn NS "1zR+ 89.error 误差
~3|)[R=+p1 mApl;D X 90.expected error 预期误差
o)'06FF\$ m;qqjzy 91.population 总体
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Ql,WKoj* hdqr~9 93.non- sampling risk 非抽样风险
jY ;Hdb'' |;"(C# B 94.sampling unit 抽样单位
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IK_ &4*f28 s 95.statistical sampling 统计抽样
:w7?]y6~S J?1Eh14KZ 96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险
MOm+t]vq1 a%QgL&_5 98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
ET%F+ di<g"8 100. the risk of incorrect acceptance 误受风险
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*9`k$' G}aM~, v 102.index and cross-referencing 索引和交叉索引
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sz$H_ :z\||f 103.cash receipt 现金收入
H)Z$j&S{ V5 Gy|X 104.cash disbursement 现金支出
g+xcKfN{ 7324#Hw S 105.bank statement 银行对账单
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BcEg 3.rl^Cq1 106.bank reconciliation 银行存款余额调节表
!P6?nS 7_eV.'h 107.balance sheet date
资产负债表日
f*^bV_ XMaw:Fgr 108.net realizable value 可变现净值
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^__P;Gr` Wxi;Tq9C@_ 110.sale invoice 销售发票
51ILR9 Bc_ FR\r/+n:t0 111.price list 价目表
N1U.1~U xX8c>p 112.positive confirmation request 积极式询证函
<Rz[G+0S= oq(W| 113.negative confirmation request 消极式询证函
SE$l,Z"[*b !"ydl2 114.purchase requisition 请购单
x$pz(Q&v <d{>[R) 115.receiving report 验收报告
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Ia2 116.gross margin 毛利
ft!D2M s,M]f,T 117.manufacturing overhead 制造费用
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lxCm_lV _&]Gw, ~/i 118.material requisition 领料单
gUiZv8C +hs:W'`% 119.inventory-taking 存货盘点
~x J#NC+ 1`Uu;mz 120.bond certificate 债券
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0Cyus 59V8cO+qH 122.audit report 审计报告
P|a|4Bb+fW J~N!. i 123.entity 被审计单位
T6\d] $4]4G=o 124.addressee of the audit report 审计报告的收件人
q{!ft9|K\d %V(U]sbV 125.unqualified opinion 无保留意见
i{r[zA]$ >B.KI}dE 126.qualified opinion 保留意见
1TgD;qX +}BKDEb 127.disclaimer of opinion 无法表示意见
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EA <4I`|D3@ 128.adverse opinion 否定意见
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71=H K
)eyFc 查看《
注会考试《审计》中的128个英文单词(一) 》
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