61.assessed level of material misstatement risk 重大错报风险的评估水平
}D0j%~&"e ;DGp7f#9 62.simall business 小规模企业
(|Xf=q,Le rGoB&% pc 63.accounting system
会计系统
|ek*wo YTY0N5[" 64.test of control 控制测试
bBjVot lVMAab 65.walk-through test 穿行测试
_,vJ0{* 9~a_^m/ 66.communication 沟通
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`N(=T^* 67.flow chart 流程图
^c+6? cLamqZf3 68.reperformance of internal control 重新执行
C}45ZI4 Yzd-1Jvk 69.audit evidence
审计证据
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70.substantive procedures 实质性程序
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}i0 71.assertions 认定
Yh"R# x<imMJ 72.esistence 存在
ucTkWqG 0(teplo&P 73.occurrence 发生
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74.completeness 完整性
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91 75.rights and obligations 权利和义务
ARslw*SJ x%LWcT/ 76.valuation and allocation 计价和分摊
bvZmozbD ;0@"1` 77.cutoff 截止
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6jom6/F 4 ~ 5`Ngpp 79.classification 分类
D7 A{*Tm {d=y9Jb^ 80.inspection 检查
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&R Bf[D&O 81.supervision of counting 监盘
'M YqCfIK `4XfT.9GT 82.observation 观察
0pc(jj5 89.error 误差
;z!~-ByzL rXvvJIbi 90.expected error 预期误差
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Oxy.V+R >L)Xyq 92.sampling risk 抽样风险
*COr^7Kf5 j @sd x)1+ 93.non- sampling risk 非抽样风险
Ix-FJF- DS-Kot(k(z 94.sampling unit 抽样单位
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XA>@0E>1r i5V ly'Q 96.tolerable error 可容忍误差
>e"1a/2%>& (~,Q-w" 97.the risk of under reliance 信赖不足风险
v&p\r'w mbSJ}3c" 98.the risk of over reliance 信赖过度风险
T3Qa[>+\ TC"mP!1 99.the risk of incorrect rejection 误拒风险
q48V|6X'q 5=5~GX-kr 100. the risk of incorrect acceptance 误受风险
M {_`X ^BSMlKyB 101.working trial balance 试算平衡表
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G)4 99H!~bSS 102.index and cross-referencing 索引和交叉索引
Q{V|{yV^y X|@|ZRN 103.cash receipt 现金收入
8BC}D+q /3'>MRzR 104.cash disbursement 现金支出
y~Sh|2x8v EivZI<<a 105.bank statement 银行对账单
"VB-=. A ?,TON5Fl- 106.bank reconciliation 银行存款余额调节表
zEpcJHI% 315Rk!{AJ 107.balance sheet date
资产负债表日
{BDp`uZ YM/^-[k3 108.net realizable value 可变现净值
cPkN)+K l^WFMeMD3a 109.storeroom 仓库
0B>{31) jvCk+n[ 110.sale invoice 销售发票
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>Ix)jSNLgo Hq< Vk.Nk 112.positive confirmation request 积极式询证函
\HV%579 N:Q}Lil 113.negative confirmation request 消极式询证函
rG}o!I`z V<?t(_Y 114.purchase requisition 请购单
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#p6#,PZ BoHMz/DB 116.gross margin 毛利
/t(dhz&xN IH'DCY: 117.manufacturing overhead 制造费用
DU|0#z=*t5 lX;2~iW{/ 118.material requisition 领料单
xW#r)aN]p Cj31' 119.inventory-taking 存货盘点
w<tr<Pu' [x'xbQLGd 120.bond certificate 债券
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3QL'uk 121.stock certificate 股票
tHJ#2X#Y. :(!il? 122.audit report 审计报告
:W? 7J" ~NMal]Fwx 123.entity 被审计单位
LTm2B_+ a)`b;]+9 124.addressee of the audit report 审计报告的收件人
Yvcd(2 x$cs_q]J 125.unqualified opinion 无保留意见
>s1'I:8 +q|2j>k@ 126.qualified opinion 保留意见
bYYyXM Q!(C$&f 127.disclaimer of opinion 无法表示意见
w<|^i* ;%"UZ~]f 128.adverse opinion 否定意见
A_muuOIcI o2He}t2o 查看《
注会考试《审计》中的128个英文单词(一) 》
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