61.assessed level of material misstatement risk 重大错报风险的评估水平
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d-QY6 62.simall business 小规模企业
bJFqyK:6 gTg[!}_;\N 63.accounting system
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1c:/c|shQ_ 64.test of control 控制测试
XknbcA| r,wC5%&Za 65.walk-through test 穿行测试
phy:G}F6% 3IQ-2 X-- 66.communication 沟通
>&)|fV&4 3OJGBiDAr 67.flow chart 流程图
L%/atl! h BzZJ/jn 68.reperformance of internal control 重新执行
ab*O7v h{CyYsQ 69.audit evidence
审计证据
Dos';9Uq *.+N?%sAP) 70.substantive procedures 实质性程序
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?x]|`M 71.assertions 认定
+e&Q<q!,q (^^}Ke{J 72.esistence 存在
K]ds2Kp& GX%r- 73.occurrence 发生
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N M[^EHa<i 75.rights and obligations 权利和义务
FK;2u$: nT@FSt 76.valuation and allocation 计价和分摊
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=${ImMwj r1.OLn?C 78.accuracy 准确性
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6o]>lQ} kTo{W]9] 80.inspection 检查
6KKQ)DNu_ +}NQ|y V 81.supervision of counting 监盘
QVWUm! `B7? F$J 82.observation 观察
42wZy|oqp I =nvL 83.confirmation 函证
'BNZUuUl ~{[,0,lWU 84.computation 计算
l"9$lF} iL3k8:x 85.analytical procedures 分析程序
~0Mw\p%} It5n;,n 86.vouch 核对
{e83 A/{ {EVHkQ+o 87.trace 追查
=v~$&@ WRN}>]NgQ 88.audit sampling 审计抽样
;f2<vp;U J24H}^~na 89.error 误差
Ir3|PehB l# |M.V6G 90.expected error 预期误差
C<N7zM wT ib~EQ?u{ 91.population 总体
-d6PXf5 [};?;YN 92.sampling risk 抽样风险
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rP1#? 93.non- sampling risk 非抽样风险
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?} 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
}xytV5a^ 5S&^mj-9 96.tolerable error 可容忍误差
=<z~OE'lV KL8WT6!RZ 97.the risk of under reliance 信赖不足风险
;e\K8*o A]m_&A# 98.the risk of over reliance 信赖过度风险
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ts K?,`gCN}v 99.the risk of incorrect rejection 误拒风险
?/24-n #oEq)Vq>g| 100. the risk of incorrect acceptance 误受风险
T$s )aM V-zF'KI[ 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
u|\K kk )-S;j)(+ 103.cash receipt 现金收入
^%Fn|U\u Fo&ecWhw 104.cash disbursement 现金支出
hVu~[ 'Me G>W:3y 105.bank statement 银行对账单
d$v{oC} MpLn) 106.bank reconciliation 银行存款余额调节表
%)j^>W5 =N{-lyr) 107.balance sheet date
资产负债表日
K${CHKFf =lS@nRH 108.net realizable value 可变现净值
rOXh?r RX\@fmK& 109.storeroom 仓库
Axx{G~n! [ f'B#h;` 110.sale invoice 销售发票
WvHy}1W `/eh 111.price list 价目表
W^dRA xVX pt8#cU\ 112.positive confirmation request 积极式询证函
]=m0@JTbG 'K3%@,O 113.negative confirmation request 消极式询证函
B~/ejC! 0vdnM8N2 114.purchase requisition 请购单
)\,hc$<=m BZ@v8y _TA 115.receiving report 验收报告
Fs1ms) 4L[-[{2 116.gross margin 毛利
B,RHFlp{ Rj{D#5 117.manufacturing overhead 制造费用
K2t|d[r wfc+E9E 118.material requisition 领料单
wvg>SfV,e d)jX%Z$LC 119.inventory-taking 存货盘点
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i@`T_&6l @)m+b; 121.stock certificate 股票
KiG/XnS 1F }mlyS 122.audit report 审计报告
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|$wB+ 123.entity 被审计单位
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w:9w 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
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=~rIKN 126.qualified opinion 保留意见
{"w4+m~+te LjA>H>8%[ 127.disclaimer of opinion 无法表示意见
'aW<C> (_O_zu8_ 128.adverse opinion 否定意见
gEQevy`T%c R^F\2yth- 查看《
注会考试《审计》中的128个英文单词(一) 》
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