61.assessed level of material misstatement risk 重大错报风险的评估水平
//f[%j*> BX2&tQSp 62.simall business 小规模企业
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ECV|mkk 63.accounting system
会计系统
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M 64.test of control 控制测试
(Q\QZu@ <fWho%eOK 65.walk-through test 穿行测试
%\Ig{Rj; `L7 cS 66.communication 沟通
bG;vl;C q1`uS^3` 67.flow chart 流程图
7H++ pOF *cq#>rN 68.reperformance of internal control 重新执行
%nVnK6[sox E^T/Qu 69.audit evidence
审计证据
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V.)+X7< J6rXbui$ 70.substantive procedures 实质性程序
z35n3q cSoZq4 71.assertions 认定
el5F>) U~!97,|ic 72.esistence 存在
^L<1S/~) rXo,\zI;u^ 73.occurrence 发生
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hFs0qPVY 74.completeness 完整性
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P 75.rights and obligations 权利和义务
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h 82efqzT 76.valuation and allocation 计价和分摊
Xl@nv9m hDjsGB|Fz 77.cutoff 截止
/QD}_lh;, Pg|q{fc 78.accuracy 准确性
w~&bpCB! %[Ia#0'Y@ 79.classification 分类
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Xj?j1R>GB 80.inspection 检查
,dK% [ ,K8PumM_ 81.supervision of counting 监盘
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82.observation 观察
,R3D Op\l 83.confirmation 函证
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YdhrFw0`~r 84.computation 计算
-Y2h vC C Vyq/X 85.analytical procedures 分析程序
8!S="_ V?0|#=_mE 86.vouch 核对
akrEZ7A DyYl97+Z? 87.trace 追查
ib;:* eWW\m[k]} 88.audit sampling 审计抽样
OfbM]:}<3 oRmN|d ~4 89.error 误差
on\0i{0l8 5 S7\m5 90.expected error 预期误差
%l5Uy??Z }7wQFKME 91.population 总体
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; vEW;~FLd 92.sampling risk 抽样风险
gy_n=jhi+ f)?s.DvUB 93.non- sampling risk 非抽样风险
_lu.@IX- LtXFGPQ f 94.sampling unit 抽样单位
~^KemwogPN f:=q=i 95.statistical sampling 统计抽样
3:dQN;= HVh+Zk 96.tolerable error 可容忍误差
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~ 97.the risk of under reliance 信赖不足风险
m:ITyQ+ I>C;$Lp] 98.the risk of over reliance 信赖过度风险
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T!{< r}pYm'e 99.the risk of incorrect rejection 误拒风险
^#vWdOlt "Do9gW 100. the risk of incorrect acceptance 误受风险
+wS?Z5%mU $*`fn{2 101.working trial balance 试算平衡表
ceyZ4M +'y$XR~W { 102.index and cross-referencing 索引和交叉索引
:&9#p%/ ^W3xw[{ 103.cash receipt 现金收入
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Ym2![FC1 dHg[0Br)r 105.bank statement 银行对账单
sj0Hv d9 p/4GOU5g 106.bank reconciliation 银行存款余额调节表
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s@K|zOx 107.balance sheet date
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MT 108.net realizable value 可变现净值
Jd7+~isu~ GbBcC#0 109.storeroom 仓库
D}&U3?g= u\Tq5PYXt 110.sale invoice 销售发票
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!].G=8 W7_X=>l 111.price list 价目表
j2k,)MHu!x at/bes W 112.positive confirmation request 积极式询证函
ROW8YTYb Go=MG:` 113.negative confirmation request 消极式询证函
qI5_@[S* &3:-(:<U 114.purchase requisition 请购单
Jx.Jx~ Nd%,V 115.receiving report 验收报告
Fnzv& ?2E@)7 116.gross margin 毛利
d+\o>x|Y!Y jLM1~`& 117.manufacturing overhead 制造费用
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% 118.material requisition 领料单
_RST[B.u6 69p>?zn 119.inventory-taking 存货盘点
g-bHf]' UQ}[2x(Kb 120.bond certificate 债券
p>Qzz`@e l*e*jA_>:7 121.stock certificate 股票
e)zE*9 6:fe.0H9 122.audit report 审计报告
+>M^p2l*& >DP9S@W 123.entity 被审计单位
L 1H!o!* g~rZ= 124.addressee of the audit report 审计报告的收件人
kD8$ir'UYG xVfAlN37( 125.unqualified opinion 无保留意见
}i ^]uW*h ;xS@-</: 126.qualified opinion 保留意见
x&@. [FJhO J NPEyC 127.disclaimer of opinion 无法表示意见
Y[R veF 6c$ so 128.adverse opinion 否定意见
SDwTGQ/0 !D!~4h) 查看《
注会考试《审计》中的128个英文单词(一) 》
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