61.assessed level of material misstatement risk 重大错报风险的评估水平
-Kg.w*\H7/ O1~7#nJ*4[ 62.simall business 小规模企业
by+xK~> *f 7rLM* 63.accounting system
会计系统
+ZbNSN= __eB 7]#E 64.test of control 控制测试
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+=.2 693"Pg8b 65.walk-through test 穿行测试
:4AIYk=q {d<XDx4` 66.communication 沟通
~IYR&GEaUG SZXSVz0j 67.flow chart 流程图
NxF:s,a6 Z-lhJ<0/Pa 68.reperformance of internal control 重新执行
x%s1)\^A {X<g93 69.audit evidence
审计证据
]*P9=!x|M mn03KF=n] 70.substantive procedures 实质性程序
FS5iUH+5 0\U* 71.assertions 认定
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V 72.esistence 存在
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}= ^~N:lW#= 73.occurrence 发生
,vLQx\m{ `Kg!aN 74.completeness 完整性
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?sA{ 75.rights and obligations 权利和义务
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l<5 76.valuation and allocation 计价和分摊
JmDxsb^ bD=H$) 77.cutoff 截止
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-:3b 78.accuracy 准确性
9QX!HQ|5y8 e YP^.U) 79.classification 分类
1K#[Ef4 !&Q?AS JH 80.inspection 检查
r'y Nc&~ h2x9LPLBxT 81.supervision of counting 监盘
"p3<-06 } r(b:}DN 82.observation 观察
~tWh6-:|{J OU.}H $x" 83.confirmation 函证
#8M?y*<I hDTC~~J/ 84.computation 计算
L3HC- ,v mn{gz 85.analytical procedures 分析程序
WPsfl8@D @@^iN~uf 86.vouch 核对
(/<Nh7C1c riOaqV 87.trace 追查
niCK(&z q++\<\2 88.audit sampling 审计抽样
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89.error 误差
ms5?^kS2O pl3ap(/ 90.expected error 预期误差
x5MS#c!7 Cp/f18zO 91.population 总体
deaB_cjdI ^CLQs;zXE 92.sampling risk 抽样风险
p%meuWV%5 &kzysv-_ 93.non- sampling risk 非抽样风险
Dfzj/spFV XxMZU(5 94.sampling unit 抽样单位
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BVeMV4 95.statistical sampling 统计抽样
3e'6A ^# 9MfU{4:;I 96.tolerable error 可容忍误差
Le?g,c v.<mrI#? 97.the risk of under reliance 信赖不足风险
oDu6W9 + AvrvBz[ 98.the risk of over reliance 信赖过度风险
2`riI*fQ (o IGp 99.the risk of incorrect rejection 误拒风险
5\z<xpJ Dh8'og)7 100. the risk of incorrect acceptance 误受风险
v]{UH{6 -O\i^?lD; 101.working trial balance 试算平衡表
Kw`CN ou-UR5 102.index and cross-referencing 索引和交叉索引
\\\8{jq ?[Y(JO# 103.cash receipt 现金收入
=[]6NjKS, DNq(\@x[! 104.cash disbursement 现金支出
$2h%IK>#G }ww/e\|Nt= 105.bank statement 银行对账单
jG7PT66>; KWY_eY_| 106.bank reconciliation 银行存款余额调节表
:sg}e :6lv X$ 107.balance sheet date
资产负债表日
k2v:F q 7%p3 108.net realizable value 可变现净值
@T\n@M] #}y8hzS$ 109.storeroom 仓库
JXJ+lZmsz h*l$!nEN 110.sale invoice 销售发票
?MRY*[$ ]7Vg9&1` 111.price list 价目表
o p9dYjG7 -:ucp2 112.positive confirmation request 积极式询证函
At:8+S<?A ]w6Q? %'9 113.negative confirmation request 消极式询证函
1`7zYW&L @p*)^D6E\ 114.purchase requisition 请购单
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rT[qh+KWe DO80HS3ZD 116.gross margin 毛利
1]G)41 %nY\" 117.manufacturing overhead 制造费用
JnsJ]_< HGGq;Nbm 118.material requisition 领料单
VGQ~~U7}@ /jGBQ-X 119.inventory-taking 存货盘点
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*[]E5U )6)bI.BY 121.stock certificate 股票
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qM# 122.audit report 审计报告
xW`y7Q }p z/{X{+Z 123.entity 被审计单位
Os"('@jd> {zAI-?#*u 124.addressee of the audit report 审计报告的收件人
4MS<t FH) J |q(HpB 125.unqualified opinion 无保留意见
*z0d~j*W; TsTc3 126.qualified opinion 保留意见
?+d`_/IB d5m-f/ 127.disclaimer of opinion 无法表示意见
Zl5'%b$& ]X>yZec 128.adverse opinion 否定意见
Eu?z! R (~wSL*R> 查看《
注会考试《审计》中的128个英文单词(一) 》
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