61.assessed level of material misstatement risk 重大错报风险的评估水平
I/^Lr_\ NpRC3^ 62.simall business 小规模企业
;utjW1y U}Hmzb 63.accounting system
会计系统
,sLV6DM t9P` nfY 64.test of control 控制测试
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c9Uj 65.walk-through test 穿行测试
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(4c<0<"$ _r,# l5~U 67.flow chart 流程图
QT-rb~ o-)E_X 68.reperformance of internal control 重新执行
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;\iQZ~ 69.audit evidence
审计证据
6(ja5)sn* }:hdAZ+z 70.substantive procedures 实质性程序
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dD(s5 71.assertions 认定
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% +p43d:[ 72.esistence 存在
TUk1h\.q 92} ,A`= 73.occurrence 发生
&'|bZms g 2+?M(=4 74.completeness 完整性
C(gH}N4 s}HTxY; 75.rights and obligations 权利和义务
m*I5 \ u(REEc~nj 76.valuation and allocation 计价和分摊
v=X\@27= ? ="I]D
I 77.cutoff 截止
f8uVk|a wPG3Ap8L 78.accuracy 准确性
Y}Qu-fm ex29rL3 79.classification 分类
Wxg|jP$~ e1'_] 80.inspection 检查
h"<rW7z u|w[b9^r 81.supervision of counting 监盘
E7jv ^,`yt^^A 82.observation 观察
P|64wq{B8 ;>Kxl}+R 83.confirmation 函证
Z~P5SEg q=6M3OnS> 84.computation 计算
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naAZR*(A 9vVYZ}HC 86.vouch 核对
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IQWl C ,D#~%kq~ 87.trace 追查
p_mP' b2:CFtH5 88.audit sampling 审计抽样
>B3_P4pW9 oFY'Ek;d 89.error 误差
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c]DC 90.expected error 预期误差
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+hyUz(%R 30B!hj$C 91.population 总体
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B -lLq) 92.sampling risk 抽样风险
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_1!0 1s1$J2LX 93.non- sampling risk 非抽样风险
=NlAGzv!w X\flx~ 94.sampling unit 抽样单位
[Si`pPvl 7@06x+! 95.statistical sampling 统计抽样
<.:B .k M(5l Su 96.tolerable error 可容忍误差
H'2pmwk `qUmOFl 97.the risk of under reliance 信赖不足风险
/y
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]Wfnpqc^ j1>1vD-`T 99.the risk of incorrect rejection 误拒风险
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4kS<c rw58bkh6 100. the risk of incorrect acceptance 误受风险
ky[FNgQ3n ;B!&( 50e 101.working trial balance 试算平衡表
](3=7!!J nww,y 102.index and cross-referencing 索引和交叉索引
6J-tcL*4"% QL 103.cash receipt 现金收入
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#P 104.cash disbursement 现金支出
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4_ 105.bank statement 银行对账单
rfoLg 4fp}`U 106.bank reconciliation 银行存款余额调节表
0(HUy`]> 1[mX_ }K 107.balance sheet date
资产负债表日
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ukK8R$ 108.net realizable value 可变现净值
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Cd M/ >^_zG 109.storeroom 仓库
1;S@XC> O &;Cca 110.sale invoice 销售发票
E ekX|* zGA1 111.price list 价目表
lg~Gkd6 V+-%$-w> 112.positive confirmation request 积极式询证函
r m\] g2BE-0, R 113.negative confirmation request 消极式询证函
2I>X]r.S!1 (jtrQob 114.purchase requisition 请购单
1Sx2c bRfac/:} 115.receiving report 验收报告
g-Vxl|hR F7x]BeTM 116.gross margin 毛利
Qw}uB$S> KZ>cfv-&a 117.manufacturing overhead 制造费用
>-0Rq[) Ja"?Pb 118.material requisition 领料单
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GO2mccIB Vo"Wr>F 120.bond certificate 债券
r roI #~BsI/m 121.stock certificate 股票
jEVDz +DU^"q= 122.audit report 审计报告
F2QFQX(j x+EkL3{ 123.entity 被审计单位
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4V,y> L7;8:^ v 124.addressee of the audit report 审计报告的收件人
^CO{86V < KGq 125.unqualified opinion 无保留意见
+saXN6 N?`V;`[ 126.qualified opinion 保留意见
%<8`(Uu5 !K*(# [ 127.disclaimer of opinion 无法表示意见
ti'B}bH>' & %A&&XT9 128.adverse opinion 否定意见
\Kr8k`f `%; Hj _X} 查看《
注会考试《审计》中的128个英文单词(一) 》
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