61.assessed level of material misstatement risk 重大错报风险的评估水平
kAc8[Hn ^j~CYzmt 62.simall business 小规模企业
'" MT$MrT R( 2,1f=d 63.accounting system
会计系统
vndD#/lXq 3|++2Z{}, 64.test of control 控制测试
KZeaM % YgGw:wZ 65.walk-through test 穿行测试
*vFXe_. ENoGV;WG 66.communication 沟通
c+dmA(JC -hy`Np 67.flow chart 流程图
DIAHIV< 9NXL8QmC8 68.reperformance of internal control 重新执行
<!qN<#$y IOL5p*:gz 69.audit evidence
审计证据
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\S5YS2,P 70.substantive procedures 实质性程序
{Q?\%4>2 d2\#Zlu< 71.assertions 认定
^9_4#Ep( P5?M"j0/^ 72.esistence 存在
62s0$vw mFk6a{+YX 73.occurrence 发生
b=87k G~.bi<(v 74.completeness 完整性
`8x.Mv ^RIDC/B=V6 75.rights and obligations 权利和义务
!tuN_ yb/v?q?Fk 76.valuation and allocation 计价和分摊
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c-El% 77.cutoff 截止
pnTuYT^%) w^EUBRI- 78.accuracy 准确性
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,$oz1,Q/ sKCfI] 80.inspection 检查
1yK=Yf%B f.e4 C, 81.supervision of counting 监盘
bVgmjt2&> [TaYNc!\ 82.observation 观察
paYvYK-K? %^qf0d* 83.confirmation 函证
c{(4s6D &sA@! 84.computation 计算
f53WDI6 ^630%YO 85.analytical procedures 分析程序
.9uw@Eq Yn>y1~ 86.vouch 核对
M/x*d4b_ dN)@/R^E; 87.trace 追查
mo*ClU7 p E56CM 88.audit sampling 审计抽样
JI7.:k; z~0f[As. 89.error 误差
~IQ 2;A $T2n^yz 90.expected error 预期误差
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91.population 总体
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R![)B97^ 6$'0^Ftm' 95.statistical sampling 统计抽样
LVAnZ'h/| sqjv3=} 96.tolerable error 可容忍误差
Xhk_h2F[ F7N4qq1 97.the risk of under reliance 信赖不足风险
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]/TqPOi: y0b FzR9 99.the risk of incorrect rejection 误拒风险
;Y@"!\t} 48W-Tf6v| 100. the risk of incorrect acceptance 误受风险
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&h67LMD! c&>==pI]k 102.index and cross-referencing 索引和交叉索引
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9gj1 O ]Stf7]%; 103.cash receipt 现金收入
.#wU+t> ZnXq+^Z4 104.cash disbursement 现金支出
1v"r8=Wt FZJyqqA$_ 105.bank statement 银行对账单
YA'_Ba(v) =k|hH~ 106.bank reconciliation 银行存款余额调节表
$ 8WJ$73 (Gp|K6 107.balance sheet date
资产负债表日
6H:'_|G Yv7`5b{N. 108.net realizable value 可变现净值
+ug[TV H>Ws)aCq 109.storeroom 仓库
KRN{Ath. c:f++|| 110.sale invoice 销售发票
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@"$rR+r' ,Y_[+ 112.positive confirmation request 积极式询证函
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gXP :1(UC}v 113.negative confirmation request 消极式询证函
F)Qj<6 Z+J;nl 114.purchase requisition 请购单
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|<ey \&)k{P>= 115.receiving report 验收报告
Q{))+'s2h 8QaF(? 116.gross margin 毛利
K-f\nr 3V2w1CERE 117.manufacturing overhead 制造费用
B$kp\yL YkqauyV^ 118.material requisition 领料单
v*.#LJEm JJn+H&[B 119.inventory-taking 存货盘点
M_monj}Z y9'F D5\s 120.bond certificate 债券
i@|.1dWh x[i Et%_ 121.stock certificate 股票
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q7'[II; 122.audit report 审计报告
i<% {cF>,T 123.entity 被审计单位
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Q@pF &ivPY 124.addressee of the audit report 审计报告的收件人
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VS= # x w%'R- 125.unqualified opinion 无保留意见
-$J%.fdPs p<9e5`&I 126.qualified opinion 保留意见
av*M# }{(|^s = 127.disclaimer of opinion 无法表示意见
9v2(cpZ ;"@FLq(n 128.adverse opinion 否定意见
/ Dn /\B[lRn 查看《
注会考试《审计》中的128个英文单词(一) 》
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