61.assessed level of material misstatement risk 重大错报风险的评估水平
<$7HX/P ve|ig]$5g< 62.simall business 小规模企业
o/I'Qi$v- 8vpB(VxV+ 63.accounting system
会计系统
(v+nn1, SM;UNIRVE 64.test of control 控制测试
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? 65.walk-through test 穿行测试
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p XRARgWj 66.communication 沟通
_=!Rl# sl?> X)} 67.flow chart 流程图
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R xvn@zi 68.reperformance of internal control 重新执行
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审计证据
;7=pNK +||y/}1 70.substantive procedures 实质性程序
/&1FgSARK H%y!lR{c^D 71.assertions 认定
X0G6Wp .xG3`YH 72.esistence 存在
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noI>Fw<V <Cv6wC= 74.completeness 完整性
K X0{dizZ &gGh%:`B 75.rights and obligations 权利和义务
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S]_S 76.valuation and allocation 计价和分摊
"L ,)4v/J N(ov.l; 77.cutoff 截止
tAPn? d5 -(~OzRfYi 78.accuracy 准确性
[{@0/5i R(.5Hs 79.classification 分类
f)'mpp^ _TLB1T^/4 80.inspection 检查
aUZh_<@ U0X,g(2' 81.supervision of counting 监盘
)DG>omCY ZH<:g6 82.observation 观察
}(MI}o} ZhvZe/ 83.confirmation 函证
nLvF^%P8 kxvzAKz~ 84.computation 计算
GQ-fEIi{ E]@$,)nC 85.analytical procedures 分析程序
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v8 L'A9TW2 86.vouch 核对
b9Fd}WZz "2m (*+ 87.trace 追查
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<A~a|A-QFR 88.audit sampling 审计抽样
d1]1bN4`"0 ZsnFuk#W 89.error 误差
~9ZW~z' r%=} e++^% 90.expected error 预期误差
[}ayaXXQ5 |^:qJ;dOP 91.population 总体
AT{rg/oSf oeKVcVP|'& 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
H\vd0DD; sV']p#HK0 94.sampling unit 抽样单位
Acix`-< .m gm1zz 95.statistical sampling 统计抽样
`xXpP"*o} `W=3_ 96.tolerable error 可容忍误差
n5qg6(Tl] y]U]b G{ 97.the risk of under reliance 信赖不足风险
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\ VY1&YR}Y 98.the risk of over reliance 信赖过度风险
o(L8 -F _ J t 99.the risk of incorrect rejection 误拒风险
-ZVCb@% .D8|_B 100. the risk of incorrect acceptance 误受风险
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AEnD j0wpaIp 101.working trial balance 试算平衡表
y3+iADo.p N e<D'- 102.index and cross-referencing 索引和交叉索引
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&, 103.cash receipt 现金收入
KkJrh@lk -s6k't 104.cash disbursement 现金支出
7{JIHY+ *Ei(BrL/; 105.bank statement 银行对账单
UFSbu5 j Tb!Fv W 106.bank reconciliation 银行存款余额调节表
?:AD&Dn Q1[3C( 107.balance sheet date
资产负债表日
})F.Tjf* "h`oT4j5q 108.net realizable value 可变现净值
7TU(~]Z \?_M_5Nb 109.storeroom 仓库
e0z(l/UB [:BD9V 110.sale invoice 销售发票
7cQFH@SC S.,5vI"s, 111.price list 价目表
|L<p90 nl)l:A+q8 112.positive confirmation request 积极式询证函
E#zLm pNnZ-R|u 113.negative confirmation request 消极式询证函
VV+gPC <zWMTVaC 114.purchase requisition 请购单
X/BcS[a YwizA}a# 115.receiving report 验收报告
J\l'nqS" M 8NWQ^Y 116.gross margin 毛利
DJJd_ IzI2w6a 117.manufacturing overhead 制造费用
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"uQ| 118.material requisition 领料单
"KSdC8MS (f~}5O< 119.inventory-taking 存货盘点
p["pGsf ="PFCxi 120.bond certificate 债券
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j@D[ 121.stock certificate 股票
DF'~ #G8 ?^LG>GgV 122.audit report 审计报告
;e9&WEG_\ JbMp / 123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
2=%]Ax"R }mI0D>n 125.unqualified opinion 无保留意见
3JqGLR`z3 !DV0u)k( 126.qualified opinion 保留意见
Og8%SnEpMI {xTh!ih2- 127.disclaimer of opinion 无法表示意见
r=p^~tuyxr /b/ 6*& 128.adverse opinion 否定意见
oa[O~z{~ kV8qpw}K 查看《
注会考试《审计》中的128个英文单词(一) 》
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