61.assessed level of material misstatement risk 重大错报风险的评估水平
7n84`|= *^G, 62.simall business 小规模企业
=BR+J9 zq$L[X 63.accounting system
会计系统
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+~.7 i qxMTH#! 64.test of control 控制测试
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H6nH 65.walk-through test 穿行测试
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]UjU 66.communication 沟通
MRo_An+ -"'+#9{h 67.flow chart 流程图
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7V 68.reperformance of internal control 重新执行
v]Pyz<+ g.62XZF@ 69.audit evidence
审计证据
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C*b ,']CqhL6=R 70.substantive procedures 实质性程序
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uUq= L "v0bdaQH3 72.esistence 存在
"R)n1,0 y?r`[{L(lA 73.occurrence 发生
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w@ w1zMY:9 74.completeness 完整性
zXlerQWUv z8kebS&5 75.rights and obligations 权利和义务
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evEHB ?771e:>S- 76.valuation and allocation 计价和分摊
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L rrgOp5aV" 77.cutoff 截止
,2FI?}+R J_yXL7d 78.accuracy 准确性
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=Sr<d|\O (#85<|z 80.inspection 检查
byt$Wqdl pQ^V<6z} 81.supervision of counting 监盘
]3 GO_tL gWj r|m< 82.observation 观察
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/G]/zlUE 4|Y1W}!0/ 84.computation 计算
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'ks .TS& :6(@P1vA 6 86.vouch 核对
Cq<Lj 2(\PsN w! 87.trace 追查
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&ZFHWI(P (5:pHX`P 89.error 误差
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|-*50j l vy={ziJ 91.population 总体
Jwj=a1I 53 <0~1 92.sampling risk 抽样风险
GCr]x ' >fT%CGLC0 93.non- sampling risk 非抽样风险
y#`;[! X+u1p? 94.sampling unit 抽样单位
a\,V>}e >6WZSw/Hq 95.statistical sampling 统计抽样
iY,oaC~?"N PX23M|$! 96.tolerable error 可容忍误差
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haq!s38: a[rb-Z 97.the risk of under reliance 信赖不足风险
14uv[z6 0/!0W%f[} 98.the risk of over reliance 信赖过度风险
-U_,RMw~ Xj30bt 99.the risk of incorrect rejection 误拒风险
.tHc*Eh {w"Cr0F, 100. the risk of incorrect acceptance 误受风险
ld({1jpX, %FqQ+0^ 101.working trial balance 试算平衡表
%2\Pe 2Z x\:KfYr4Y; 102.index and cross-referencing 索引和交叉索引
}|M:MJ` q;sZwp< 103.cash receipt 现金收入
",Mrdxn7 G^VOA4 104.cash disbursement 现金支出
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g.39u 105.bank statement 银行对账单
b&_Ifx_YF L>7@!/9L 106.bank reconciliation 银行存款余额调节表
ywyg(8>zE glROT@ 107.balance sheet date
资产负债表日
cAVdH{$" Q]K$yo 108.net realizable value 可变现净值
*6=9 8C4I pAA)?/&oKV 109.storeroom 仓库
yQ<h>J> rL+.3ZO):P 110.sale invoice 销售发票
vE#8&Zq rHOhi|+ 111.price list 价目表
fsnZHL}=n y[AB,Dd 112.positive confirmation request 积极式询证函
t7V7 TL!5' 8s[1-l 113.negative confirmation request 消极式询证函
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JqYa~6 C L=HnVgBs 115.receiving report 验收报告
;qWSfCt/^ GGhk`z 116.gross margin 毛利
*0V'rH) CS-jDok 117.manufacturing overhead 制造费用
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6m2R W|n$H`;R 118.material requisition 领料单
Zvfy%k nr}Ols 119.inventory-taking 存货盘点
@k'V`ZQF aiE\r/k8s 120.bond certificate 债券
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=i;T?*@ 121.stock certificate 股票
k:@N6K/$P^ jk\V2x@DR 122.audit report 审计报告
3qH1\ ^si[L52BZ 123.entity 被审计单位
1:@ScHS anfnqa8 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
>*!^pbZfX Q%J,:J 126.qualified opinion 保留意见
tc\ZYCFr ?q2Yk/P 127.disclaimer of opinion 无法表示意见
Hfo<EB2Y9N ocUBSK|K) 128.adverse opinion 否定意见
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d@B6R ORWi+H| 查看《
注会考试《审计》中的128个英文单词(一) 》
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