61.assessed level of material misstatement risk 重大错报风险的评估水平
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HlS 62.simall business 小规模企业
l=$?#^^ / 3m$Qd#| 63.accounting system
会计系统
L EFLKC zq3f@xOK 64.test of control 控制测试
lJx5scN[ 0&tr3!h\ 65.walk-through test 穿行测试
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r-]%R:U* G6JP3dOT 67.flow chart 流程图
\uJ+~db= zzd PR}VG 68.reperformance of internal control 重新执行
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}yr 69.audit evidence
审计证据
:C={Z}t/F 3Jj&wHp] 70.substantive procedures 实质性程序
z+zEH9.' ]4K4Nh~ 71.assertions 认定
O+[s4] 1/?K/gL 72.esistence 存在
Z=a~0&G EDF0q i 73.occurrence 发生
n +2>jY _C|j"f/} 74.completeness 完整性
4 DV,f2:R4 &!wtH 75.rights and obligations 权利和义务
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%? 76.valuation and allocation 计价和分摊
4|4[3Ye7u: 4.~ <|T8 77.cutoff 截止
oc[z dIk _|;{{8*? 78.accuracy 准确性
r!|h3*YA {V8uk$ 79.classification 分类
]xbMMax lW4 6S 80.inspection 检查
J(P'!#z^ /2tPd 81.supervision of counting 监盘
\H1t<B, gebL6oc% 82.observation 观察
{*<%6? 0 ;4 YU%u 83.confirmation 函证
nAX/u[ \+x#aN\ 84.computation 计算
vw-y:,5`t8 = U[$i"+ 85.analytical procedures 分析程序
3[ xHY@c ^a1k"|E?f 86.vouch 核对
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bp" 87.trace 追查
7)FYAk$@ /1Ss |. 88.audit sampling 审计抽样
jc,Qg2 E;q+u[$ 89.error 误差
Q"3gvIyc O.-A)S@ 90.expected error 预期误差
~Qf\DTM& {j4&'=C: 91.population 总体
oE0~F|(\1 @iBmOt>3 92.sampling risk 抽样风险
)lJi7 ^, nEbZ8M 93.non- sampling risk 非抽样风险
TFzk5 v`p@djM 94.sampling unit 抽样单位
`L!L=.}4 KJs`[,;< 95.statistical sampling 统计抽样
xP27j_*m> NH*"AE; 96.tolerable error 可容忍误差
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[@#$ +&E\w,Vq^ 97.the risk of under reliance 信赖不足风险
+k/=L9#e .*z$vl 98.the risk of over reliance 信赖过度风险
su\`E&0V+ o'Y/0hkh 99.the risk of incorrect rejection 误拒风险
SQ'%a-Mct l j+p}dt 100. the risk of incorrect acceptance 误受风险
>ZU)bnndA f>&*%[fw 101.working trial balance 试算平衡表
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<)Y jVGG ~&"'>C# 103.cash receipt 现金收入
,-DU)&dF 8>xd 104.cash disbursement 现金支出
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k\/Cf 105.bank statement 银行对账单
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O[p c$Pi H. o3d/8: 107.balance sheet date
资产负债表日
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JG&, 108.net realizable value 可变现净值
CBz=-Xr E!>MJlA:k6 109.storeroom 仓库
Yjl:i*u/ 90ov[|MkM 110.sale invoice 销售发票
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3 D z[,; 111.price list 价目表
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-WH VZ7E#z+nM# 112.positive confirmation request 积极式询证函
`BaJ >%| X?(R!=a 113.negative confirmation request 消极式询证函
K@{R?j/+ Q!I><u 114.purchase requisition 请购单
:8N{;aui kjt(OFh'Y+ 115.receiving report 验收报告
:'[ha$ EoS6t 116.gross margin 毛利
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>. 117.manufacturing overhead 制造费用
=c%gV]>G uC[F'\Y 118.material requisition 领料单
LC e6](Z 1O1MB&5% 119.inventory-taking 存货盘点
RcZ&/MY p4$4;) 120.bond certificate 债券
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0@u| p[;@9!t 121.stock certificate 股票
ll?Qg%V[t E5Ls/ HK 122.audit report 审计报告
}C$D-fH8sW M<SV H_ 123.entity 被审计单位
y(Em+YTD @ 0/EKWF 124.addressee of the audit report 审计报告的收件人
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Pjq()\/[Z 125.unqualified opinion 无保留意见
Lzx/9PPYn NS "1zR+ 126.qualified opinion 保留意见
~3|)[R=+p1 mApl;D X 127.disclaimer of opinion 无法表示意见
o)'06FF\$ m;qqjzy 128.adverse opinion 否定意见
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BU4\QF- 6zGeGW 查看《
注会考试《审计》中的128个英文单词(一) 》
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