61.assessed level of material misstatement risk 重大错报风险的评估水平
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zVw&Iv ag"Nf-o/Y 62.simall business 小规模企业
rA1;DSw6E[ ~{np G 63.accounting system
会计系统
m~vEandm !+ ??3-q 64.test of control 控制测试
<l^#FH &uG@I=}TIY 65.walk-through test 穿行测试
UJrN+RtL hbTJXP~~? 66.communication 沟通
p(S {k]ZL@ RRR=R] 67.flow chart 流程图
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&,iPI2`O A ?bl9e&/! 69.audit evidence
审计证据
hrTl:\ p (x<h 70.substantive procedures 实质性程序
~DUOL~E {$)pkhJ 71.assertions 认定
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e 72.esistence 存在
2B=+p83< NLO&.Q]# 73.occurrence 发生
+We=- e7 y_f^ dIK*= 74.completeness 完整性
!i?aRI/6 ]gB:ht 75.rights and obligations 权利和义务
S+//g+e|f TDHS/"MbA7 76.valuation and allocation 计价和分摊
{A8w~3F ;2iDa 77.cutoff 截止
<5sP%Fs ) GQ=Pkko 78.accuracy 准确性
qc@v"pIz'S 6ragRS/'x 79.classification 分类
t%]b`ad E#mpj~{- 80.inspection 检查
&3bh K5P !jyy`q= 81.supervision of counting 监盘
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{s 82.observation 观察
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#Pr)H 83.confirmation 函证
gl!F)RdH !eGUiE= 84.computation 计算
</)QCl' d 4W36VtQ@E 85.analytical procedures 分析程序
l08JL ~MLBO 86.vouch 核对
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>aJ ~X%W2N2 88.audit sampling 审计抽样
^ lM.lS>) oq9gG)F 89.error 误差
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+iI; 90.expected error 预期误差
L s(l Ebytvs,w 91.population 总体
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92.sampling risk 抽样风险
@[w.!GW% }-15^2 93.non- sampling risk 非抽样风险
XT~]pOE;D QDJe:\n 94.sampling unit 抽样单位
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95hdQ<W 95.statistical sampling 统计抽样
@rt}z+JF ;0]s:0WD0P 96.tolerable error 可容忍误差
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6 97.the risk of under reliance 信赖不足风险
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q9 98.the risk of over reliance 信赖过度风险
b?%Pa\,! P'D'+qS 99.the risk of incorrect rejection 误拒风险
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l*O)r $JZ}=\n7 100. the risk of incorrect acceptance 误受风险
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!DNk!]| gtw?u b 102.index and cross-referencing 索引和交叉索引
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C#W <Z\j#p: 103.cash receipt 现金收入
uT2w2A; Q!v]njCIB7 104.cash disbursement 现金支出
PHQ99&F1 i@hW" [A 105.bank statement 银行对账单
'"fZGz? F@u>5e^6 106.bank reconciliation 银行存款余额调节表
=y WHm HC/?o0 107.balance sheet date
资产负债表日
`w/b];e1) %8~g#Z 108.net realizable value 可变现净值
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40R7@Vaf A_JNj8<6r 110.sale invoice 销售发票
k9 NPC" +tvWp>T+ 111.price list 价目表
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F/{ h\PybSW4s 112.positive confirmation request 积极式询证函
[V _\SQV0 -Gmg&yQ9 113.negative confirmation request 消极式询证函
|&0zAP"\ `/L D:R 114.purchase requisition 请购单
%hH@< <b(s hT?|:!ED.F 115.receiving report 验收报告
rX@?~(^ML %r >Y)@$Vt 116.gross margin 毛利
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117.manufacturing overhead 制造费用
T@x_}a:g NG?- dkD 118.material requisition 领料单
ewORb ~e#QAaXD#5 119.inventory-taking 存货盘点
tB==v{t l"app]uVZ 120.bond certificate 债券
2<33BBlWA J1gLT $ 121.stock certificate 股票
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0>)F+QC )2mvW1M=7; 123.entity 被审计单位
J{h?=vK d+Au`'{> 124.addressee of the audit report 审计报告的收件人
+[Zcz4\9 ]B>g~t5J 125.unqualified opinion 无保留意见
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;/=6~% 126.qualified opinion 保留意见
^U[yk'!Y x>m=n_ 127.disclaimer of opinion 无法表示意见
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|6Y 4NxI:d$&* 128.adverse opinion 否定意见
{u{8QKeC mqk tM6 查看《
注会考试《审计》中的128个英文单词(一) 》
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