61.assessed level of material misstatement risk 重大错报风险的评估水平
6@"lIKeP *gq~~(jH 62.simall business 小规模企业
WSt&?+Y yX%Xjo__*t 63.accounting system
会计系统
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LpsM} 64.test of control 控制测试
O%1X[ eQiK\iDS 65.walk-through test 穿行测试
j~|pSu.< q0Hor 66.communication 沟通
d)_fI*:f XZ8#8Di8 67.flow chart 流程图
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|;G9K`8 68.reperformance of internal control 重新执行
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s 69.audit evidence
审计证据
Kzj9!'0R z1-JoZ 70.substantive procedures 实质性程序
i'[o,dbE k>2tC< 71.assertions 认定
,)S(SnCF kw%vO6"q( 72.esistence 存在
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u0W %^5|3l3y 73.occurrence 发生
Uz;z :o)4Y 74.completeness 完整性
MJ=(rp=YU9 !|G 8b' 75.rights and obligations 权利和义务
&<oZl.T s.9)?<[ 76.valuation and allocation 计价和分摊
ODggGB` H` MmZs|pXk 77.cutoff 截止
C78V/{ ,?'":T1[ 78.accuracy 准确性
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w I 80.inspection 检查
*0*1.>Vg ,%bG]5 81.supervision of counting 监盘
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&/ 82.observation 观察
x#-+// L. %N 83.confirmation 函证
;Q1/53Y< I6jDRC0< 84.computation 计算
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a _o'3v=5T 85.analytical procedures 分析程序
7sC8|+ ogOUrJ}P 86.vouch 核对
8[z<gxP`? OdZLJt?g 87.trace 追查
Po~u-5 {J?#KHF'| 88.audit sampling 审计抽样
R*DQm @CxXkR 89.error 误差
!oJ226>WI v0d<P2ix 90.expected error 预期误差
tn"n~;Bh?: Fz3QSr7FU 91.population 总体
YgeU>I|v 5bfd8C 92.sampling risk 抽样风险
n#NE.ap$&, 9b8kRz[ c 93.non- sampling risk 非抽样风险
viLK\>> "#3p=}] 94.sampling unit 抽样单位
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6sf9M 95.statistical sampling 统计抽样
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pE^j Uxk6 96.tolerable error 可容忍误差
FtEmSKD hDP&~Mk 97.the risk of under reliance 信赖不足风险
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[b]%i 98.the risk of over reliance 信赖过度风险
ssWSY(j] Dd=iYMm7 99.the risk of incorrect rejection 误拒风险
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/Nh -kv'C6gB 100. the risk of incorrect acceptance 误受风险
&ND8^lR=Y; UTThl2=+ 101.working trial balance 试算平衡表
ff1Em. LK?V`J5wY 102.index and cross-referencing 索引和交叉索引
AzfYw'^&9 $PNS`@B 103.cash receipt 现金收入
|, Lp1 #wvmVB. 5~ 104.cash disbursement 现金支出
](z?zDk FTA[O.tiG 105.bank statement 银行对账单
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aHvf 106.bank reconciliation 银行存款余额调节表
]h`<E~ 9uRs@]i 107.balance sheet date
资产负债表日
ToNRY<! 2f=7`1RCD 108.net realizable value 可变现净值
4)IRm2G w|;kL{(W 109.storeroom 仓库
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N01<"\ 110.sale invoice 销售发票
DH5]Kzb/ 8%Wg;:DZx 111.price list 价目表
.ZB/!WiF hZudVBn 112.positive confirmation request 积极式询证函
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7H'#l TsX(=N_ 113.negative confirmation request 消极式询证函
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Np1y2 \k8| 3Y~g 114.purchase requisition 请购单
rLy<3 "(U%Vg|) 115.receiving report 验收报告
z ]d^%>Ef @`hnp: 116.gross margin 毛利
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(Y_7 z@_9.n] 117.manufacturing overhead 制造费用
v+3-o/G7 L&i _ 118.material requisition 领料单
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-d|VXD5N yXpU)|o 120.bond certificate 债券
X~H~k1 RZV8{ 121.stock certificate 股票
r%QnV0L^ SiM1Go}# 122.audit report 审计报告
F$;vPAxbK" |&>!"27;w 123.entity 被审计单位
z_jTR[dY jMT];%$[ 124.addressee of the audit report 审计报告的收件人
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E8:4Z$|c 125.unqualified opinion 无保留意见
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?4G^f LEUD6 M+~t 126.qualified opinion 保留意见
`wyX)6A|bt =t+{)d.w 127.disclaimer of opinion 无法表示意见
Ix"hl0Kh LGOeBEAMV^ 128.adverse opinion 否定意见
${/"u3a_ ice7J2r_ 查看《
注会考试《审计》中的128个英文单词(一) 》
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