61.assessed level of material misstatement risk 重大错报风险的评估水平
p`\3if' +e U`H[iu 62.simall business 小规模企业
}6<)yW}U >J.Qm0TY( 63.accounting system
会计系统
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8Bj4_!g 64.test of control 控制测试
DUqJ y*F( e"*BHvy F 65.walk-through test 穿行测试
F@<O;b#Ip %Nl`~Kz9U 66.communication 沟通
Jth=.9mrM C9o$9 l+B 67.flow chart 流程图
`Uv)Sf{ JwjI{,jY 68.reperformance of internal control 重新执行
e]>/H8 juH wHt 69.audit evidence
审计证据
+)zDA:2Wa" }X.>4\B5 70.substantive procedures 实质性程序
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XjxPIdX_H 71.assertions 认定
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72.esistence 存在
F,Q?s9s N ,+(>?y
E 73.occurrence 发生
B "*`R!y m#*h{U$ 74.completeness 完整性
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/a*c 75.rights and obligations 权利和义务
-]/7hN*v w(Gz({l+ 76.valuation and allocation 计价和分摊
@^'$r&M ALfiR(! 77.cutoff 截止
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78.accuracy 准确性
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IKg 79.classification 分类
c8<xFvYG mW~P!7] 80.inspection 检查
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C.= ;Xyte 81.supervision of counting 监盘
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Ge^Qar 82.observation 观察
qcYNtEs*c +qhnP$vIe 83.confirmation 函证
gJh}CrU- I(n }<)eF 84.computation 计算
8bt53ta +RS$5NLH 85.analytical procedures 分析程序
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w,2 86.vouch 核对
h8jB=e, H ` 5#hjLe 87.trace 追查
%l]Rh/VPn? qU -!7=}7 88.audit sampling 审计抽样
L<=) @7 .TJ">? 89.error 误差
1[s0Lz O:e#!C8^ 90.expected error 预期误差
E M Q4yK v,jhE9_O0 91.population 总体
L,$3Yj w.uK?A>W, 92.sampling risk 抽样风险
{p]=++ t.)AggXj# 93.non- sampling risk 非抽样风险
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$Do +ubnx{VC 94.sampling unit 抽样单位
t8/%Dgu krjN7& 95.statistical sampling 统计抽样
TF\sP8>V 5)`h0TK 96.tolerable error 可容忍误差
/c#l9&, CW-A e 97.the risk of under reliance 信赖不足风险
!y. $J< n=o_1M| 98.the risk of over reliance 信赖过度风险
DW|vMpU]u )7Ixz1I9g 99.the risk of incorrect rejection 误拒风险
+c) TDH Y)Tl< 100. the risk of incorrect acceptance 误受风险
[;^,CD|P Ly>OLI0x_ 101.working trial balance 试算平衡表
PS@ *qTin ,r`UBQ}? 102.index and cross-referencing 索引和交叉索引
ah+j!e NXI[q'y 103.cash receipt 现金收入
iSiDSeW8 /_*>d) 104.cash disbursement 现金支出
[PWL<t::c 8TPN#" 105.bank statement 银行对账单
L/i(KF{ eFFc 9'o 106.bank reconciliation 银行存款余额调节表
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RJ}#)cT 107.balance sheet date
资产负债表日
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E.a 108.net realizable value 可变现净值
K5`Rk"s <2<87PU 109.storeroom 仓库
9/kXc4 V LdB_r3lQ 110.sale invoice 销售发票
BJ5}GX! H;S%Y`V 111.price list 价目表
:=fvZA WD 3ZojE ux` 112.positive confirmation request 积极式询证函
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i 113.negative confirmation request 消极式询证函
y LM"+.?pL :(p)1=I 114.purchase requisition 请购单
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q yvbD 115.receiving report 验收报告
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W dm 116.gross margin 毛利
F,T~\gO5, Eju~}:Lo 117.manufacturing overhead 制造费用
j *3}1L4P op @iGC+ 118.material requisition 领料单
'jjb[{g^}} DWm SC}{. 119.inventory-taking 存货盘点
XUmR{A qSD9P ue 120.bond certificate 债券
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4["&O=:d 121.stock certificate 股票
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'L 122.audit report 审计报告
o2uj =Gnx }}T,W.#%u 123.entity 被审计单位
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rG 124.addressee of the audit report 审计报告的收件人
k;Fh4Hv 0LL c 1t>} 125.unqualified opinion 无保留意见
}roG( 1-VT}J( 126.qualified opinion 保留意见
)/|6'L-2 SEd5)0X^ 127.disclaimer of opinion 无法表示意见
!;3PG9n3|h ]RIVc3?;$ 128.adverse opinion 否定意见
mT.e>/pa z`U Ukl}T 查看《
注会考试《审计》中的128个英文单词(一) 》
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