61.assessed level of material misstatement risk 重大错报风险的评估水平
_VAX~Y] !X/O1PM| 62.simall business 小规模企业
DUu~s,A @?<1~/sfL 63.accounting system
会计系统
%;tBWyq}_ 4ew#@ 64.test of control 控制测试
VWE`wan< qu0dWgK 65.walk-through test 穿行测试
x?-kt.M %KmhR2v 66.communication 沟通
V%!my[b CK RnkTTiV 67.flow chart 流程图
9TOqA4 U~[ tp1Z) 68.reperformance of internal control 重新执行
&<S]=\ C2Af$7c 69.audit evidence
审计证据
TY*q[AWG 4>I;^LHn 70.substantive procedures 实质性程序
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?L' |th"ET 71.assertions 认定
bmGtYv AoN|&o 72.esistence 存在
_8nT$!\\ (e6KSRh2fF 73.occurrence 发生
"+KAYsVtU 5QJFNE 74.completeness 完整性
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;Pn O_/|Wx 75.rights and obligations 权利和义务
@c#M^:9Dc y5lhmbl: e 76.valuation and allocation 计价和分摊
5!^DKyw: ;tu2}1#r 77.cutoff 截止
-axV;+"b wZ =*ejo 78.accuracy 准确性
7FD.3/ |9cSG),z 79.classification 分类
Stxrgmu 07tSXl5! 80.inspection 检查
,2_!hm/ 0ud>oh4WPR 81.supervision of counting 监盘
AIa#t#8${ h|t\rV^ 82.observation 观察
\mp5G&+/Q `di/nv) 83.confirmation 函证
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*; >n^[-SWJCT 84.computation 计算
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gN QHuh=7u) 85.analytical procedures 分析程序
f$^+;j $*i"rlJC 86.vouch 核对
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87.trace 追查
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9 i =C.WM*= ' 88.audit sampling 审计抽样
L=WB'*N vswBK-w(Z 89.error 误差
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dOJ_" 90.expected error 预期误差
'+{dr\nJ E)7ODRVbl 91.population 总体
'U'#_mYG *X4$'LSx1 92.sampling risk 抽样风险
+O,h<*y %[C-KQH 93.non- sampling risk 非抽样风险
]/{987 hu+% X.F4 94.sampling unit 抽样单位
edy6WzxBcm {<3>^ o|" 95.statistical sampling 统计抽样
h*GU7<F:a qW6}^aa 96.tolerable error 可容忍误差
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M HGjGV]N5 97.the risk of under reliance 信赖不足风险
ib%x&?|| .wfN.Z 98.the risk of over reliance 信赖过度风险
@0>3)) Ma`Goi\vFk 99.the risk of incorrect rejection 误拒风险
^BFD -p h8MkfHH7{ 100. the risk of incorrect acceptance 误受风险
[d_sd GI:$(< 101.working trial balance 试算平衡表
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g6. =(je 102.index and cross-referencing 索引和交叉索引
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*B-| 103.cash receipt 现金收入
q;V1fogqI) {PCf'n 104.cash disbursement 现金支出
H}$hk .{|AHW&0< 105.bank statement 银行对账单
ohA@Zm8O \#A=twp 106.bank reconciliation 银行存款余额调节表
+i[w& P cs%NsnZ 107.balance sheet date
资产负债表日
[}OL@num
.ZxH#l _ 108.net realizable value 可变现净值
]cv|A^ *0^t;A+ 109.storeroom 仓库
/e5Fx fV;&)7d& 110.sale invoice 销售发票
QJG]z'c+ N3};M~\ 111.price list 价目表
}fo?K|Xx ,QpDz{8 112.positive confirmation request 积极式询证函
Yb|zE ]rh)AE!Y( 113.negative confirmation request 消极式询证函
CDcs~PR@B i`g>Y5 114.purchase requisition 请购单
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u, uK?T<3]' 115.receiving report 验收报告
+M\*C# 1?(mE7H# 116.gross margin 毛利
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? >oc7=F<8lS 117.manufacturing overhead 制造费用
;D/'7f7.} Pc]c8~ 118.material requisition 领料单
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S>ij( ]sjOn?YA+ 119.inventory-taking 存货盘点
>NE]TZ.F <C4^Vem 120.bond certificate 债券
EMH?z2iGd qi7wr\XNW 121.stock certificate 股票
Y54*mn U6=m4]~Z 122.audit report 审计报告
utwh"E&W ftq~AF 123.entity 被审计单位
mId{f T^GdN_qF 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
LFSOHJj (6\A"jey\x 126.qualified opinion 保留意见
LM _4.J aG|)k, 127.disclaimer of opinion 无法表示意见
'q*1HNwGp !wrl.A/P 128.adverse opinion 否定意见
VH*j3 ]?)zH:2) 查看《
注会考试《审计》中的128个英文单词(一) 》
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