61.assessed level of material misstatement risk 重大错报风险的评估水平
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9 62.simall business 小规模企业
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oxJ#NGD 63.accounting system
会计系统
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5?]_ 64.test of control 控制测试
m"tke'a </33>Fu) 65.walk-through test 穿行测试
0=c:O u\P)x~-TM 66.communication 沟通
;%Rp=&J <hzuPi@ 67.flow chart 流程图
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Sn-D|Z iYb{qv_4 69.audit evidence
审计证据
'^~38=FA Xr$hQbl5D 70.substantive procedures 实质性程序
*D;VZs0O /<it2= 71.assertions 认定
VIg=|Oe), *&vi3#ur 72.esistence 存在
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) kK" 1\m 4!0nM|~ 74.completeness 完整性
tqT-9sEXX. @ )m9#F 75.rights and obligations 权利和义务
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qwDoYyyu -[-Ry6G 77.cutoff 截止
\X0wr%I Q2K)Nl >_ 78.accuracy 准确性
atWB*kqI ;+4X<)y*> 79.classification 分类
2mVLR;s{_ ?*A"#0 80.inspection 检查
iMXK_O% Cd51.Sk(l 81.supervision of counting 监盘
2Ik@L, ljRR{HOl 82.observation 观察
v}-j ls B(U0 ~{7a 83.confirmation 函证
8@'Q=".J "f3KE=cUm 84.computation 计算
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DsH`I%w{ 7z4u?>pne* 86.vouch 核对
NP5;&}uv*! >m&r,z 87.trace 追查
ht@s!5\LK w-(^w9_e 88.audit sampling 审计抽样
txW<r8 {glRXR 89.error 误差
kFF)6z:2 7+^4v(s 90.expected error 预期误差
Hxzdxwz%$ k7ODQ(*v 91.population 总体
3O!TVSo O`W&`B(*k 92.sampling risk 抽样风险
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L4E %l8nTcL_? 93.non- sampling risk 非抽样风险
:i_kA'dl& !%_H1jk 94.sampling unit 抽样单位
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(;J 95.statistical sampling 统计抽样
jboQ)NxT!, 9QryW\6.@z 96.tolerable error 可容忍误差
xr\wOQ*` $S0eERga 97.the risk of under reliance 信赖不足风险
(G:K?o) >{]mN5 98.the risk of over reliance 信赖过度风险
#Zy-X_r ET7(n0*P}] 99.the risk of incorrect rejection 误拒风险
c(<,qWH $@blP<I 100. the risk of incorrect acceptance 误受风险
P"WnU'+ v|v^(P,o 101.working trial balance 试算平衡表
Ghgo"-,# %wp#vO-$ 102.index and cross-referencing 索引和交叉索引
j!H\hj/] `+(|$?C u 103.cash receipt 现金收入
ceu}Lp^%/ (mJqI)m8 104.cash disbursement 现金支出
@#%rTKD9F >r"~t70C~] 105.bank statement 银行对账单
"jUr[X2J 6T_Mk0Sf+ 106.bank reconciliation 银行存款余额调节表
"A_WU| Q(2X$7iRq 107.balance sheet date
资产负债表日
=*YK6 6*,8 H& 108.net realizable value 可变现净值
+jD{O @9 6_wf $(im 109.storeroom 仓库
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0iEO_ 110.sale invoice 销售发票
Zbp ByRyN 3 9Ql|l$ 111.price list 价目表
<M1XG7_I PIuk]&L^ 112.positive confirmation request 积极式询证函
Odr@9MJ y/m^G=Q6g# 113.negative confirmation request 消极式询证函
#(53YoV_8 4C;4"6 114.purchase requisition 请购单
rZy38Wo "b!QE2bRO 115.receiving report 验收报告
Qj? G KO \"qXlTQ1_9 116.gross margin 毛利
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-9G*3 6?0^U 9 117.manufacturing overhead 制造费用
|*N.SS N2VF_[l 118.material requisition 领料单
SrN;S kS 9Osjh G 119.inventory-taking 存货盘点
@$~ BU;kR S#X$QD 120.bond certificate 债券
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asB 121.stock certificate 股票
:XMw="u= ?J+[|*'yK 122.audit report 审计报告
p1HU2APFP 3R?7&oXvH 123.entity 被审计单位
Y]b5qguK P sD+? 124.addressee of the audit report 审计报告的收件人
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>HT'M 125.unqualified opinion 无保留意见
^\cB&<h JBa=R^k 126.qualified opinion 保留意见
M"K$81 LS?hb)7 127.disclaimer of opinion 无法表示意见
+7o3TA]- YF@'t~_Z 128.adverse opinion 否定意见
.b vB8VOrW "gdmRE{x 查看《
注会考试《审计》中的128个英文单词(一) 》
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