61.assessed level of material misstatement risk 重大错报风险的评估水平
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un{?{ +rql7D0st 62.simall business 小规模企业
83<kaeu,^ [KjQW/sb' 63.accounting system
会计系统
uAJ_`o[ }f({03$ 64.test of control 控制测试
N Z.aI{ ltD:w{PO] 65.walk-through test 穿行测试
Mz"kaO J4co@=AJ 66.communication 沟通
ow`\7qr .{8lG^0U< 67.flow chart 流程图
C{>?~@z&5 r[\47cG 68.reperformance of internal control 重新执行
Pb~S{): _wX'u,HrC 69.audit evidence
审计证据
p=r{ODw#3 r@n% 70.substantive procedures 实质性程序
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h As>po+T* 71.assertions 认定
.y'OoDe S)[2\Z{**T 72.esistence 存在
w]%r]PwU+ Ads^y`b 73.occurrence 发生
(m,O!935f $MsM$]~ 74.completeness 完整性
61C&vm |]B]0J#_ 75.rights and obligations 权利和义务
h?CNChRJs q$HBPR4h 76.valuation and allocation 计价和分摊
1-JWqV(#? oiR`\uY 77.cutoff 截止
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}'t 78.accuracy 准确性
@B[=`9KF[ GvVuF S>y 79.classification 分类
VLOyUt~O# o@>5[2b4 80.inspection 检查
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L N 81.supervision of counting 监盘
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#3 ho:,~ A;k 82.observation 观察
"5YsBih 3+#bkG 83.confirmation 函证
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3F79` 84.computation 计算
"fmJ;W;#1 lca.(3u 85.analytical procedures 分析程序
hz/5k%%UX &0o&!P8CB 86.vouch 核对
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h:~*g 'uPqe.#? 87.trace 追查
)^r4|WYyt #G\)ZheG 88.audit sampling 审计抽样
,qr)}s- Cf10 ud 89.error 误差
`bx gg'V 2Hq!YsJ4] 90.expected error 预期误差
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%b_zUFHPp ]IoS-)$Z/ 92.sampling risk 抽样风险
Db3tI# Fs=nAn# 93.non- sampling risk 非抽样风险
1o$<pZZ U}{r.MryFG 94.sampling unit 抽样单位
u4Xrvfb, 'Y-c*q 95.statistical sampling 统计抽样
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zE\ 96.tolerable error 可容忍误差
T[7-3[w<) 4+uAd" 97.the risk of under reliance 信赖不足风险
?^6RFbke+ vUCU%>F 98.the risk of over reliance 信赖过度风险
S]9xqiJW 3|~(9b{+ 99.the risk of incorrect rejection 误拒风险
+^%F8GB N(IUNL 100. the risk of incorrect acceptance 误受风险
_Fer-nQ2R |fa3;8!96 101.working trial balance 试算平衡表
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|X 102.index and cross-referencing 索引和交叉索引
#q=?Zu^Da 3 =S.- 103.cash receipt 现金收入
0phGn+"R . Bv;Zv 104.cash disbursement 现金支出
Dui<$jl0b ho0T$hB 105.bank statement 银行对账单
iaR'):TD \K>6-0r| 106.bank reconciliation 银行存款余额调节表
Ddu$49{S: rfK%%- 107.balance sheet date
资产负债表日
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]pFYAe ? 108.net realizable value 可变现净值
dvUJk<;w 4w\')@`[jk 109.storeroom 仓库
|}#Rn`*2y sbG3,'i) 110.sale invoice 销售发票
VpD9!;S 44cyD _( 111.price list 价目表
2"2b\b}my NBLOcRSh 112.positive confirmation request 积极式询证函
UW40Y3W0 /#.6IV( 113.negative confirmation request 消极式询证函
k ELV]iWb 7kj#3(e 114.purchase requisition 请购单
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115.receiving report 验收报告
QQ pe.oF |2^cPnv?G& 116.gross margin 毛利
=)'AXtvE TTBl5X 117.manufacturing overhead 制造费用
/}(w{6C ^cX);koO 118.material requisition 领料单
v vOG]2z ,US] 119.inventory-taking 存货盘点
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$ ix6j=5{ 120.bond certificate 债券
PT|t6V"wd "Bn!<h}mg 121.stock certificate 股票
5%uLs}{\q ^!?W!k!:V 122.audit report 审计报告
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123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
3)p#}_u{ Y!"LrkC 125.unqualified opinion 无保留意见
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P 126.qualified opinion 保留意见
A^*0{F?,) 4f'1g1@$ 127.disclaimer of opinion 无法表示意见
auK*\Wjm? ~#pQWa5 128.adverse opinion 否定意见
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C(xi"! `[X5mEe 查看《
注会考试《审计》中的128个英文单词(一) 》
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