61.assessed level of material misstatement risk 重大错报风险的评估水平
|P7c { D|m6gP;P 62.simall business 小规模企业
S6CM/ KD?~ hpg 63.accounting system
会计系统
iL(rZT&^ WGjT06a\ 64.test of control 控制测试
H|_^T.n?E 08AC9 65.walk-through test 穿行测试
"]J4 BZD OrP-+eg 66.communication 沟通
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okt 67.flow chart 流程图
wLwAtjW) 7uG@hL36 68.reperformance of internal control 重新执行
P\\4 w)C 9t@^P^}=\m 69.audit evidence
审计证据
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"}JB& }@MOkj 70.substantive procedures 实质性程序
#PUvrA2Zl # D"TY-$.= 71.assertions 认定
]:`q/iS& Y: &?xR 72.esistence 存在
LX),oR [.4R ,[U 73.occurrence 发生
4DI.RK9 ppr95Y]^ 74.completeness 完整性
#g[jwl' 2|]$hjs 75.rights and obligations 权利和义务
2%4dA$H#4w fP>_P#gZ 76.valuation and allocation 计价和分摊
|_L\^T|6 `:cnu; 77.cutoff 截止
`s#0/t edld(/wu~ 78.accuracy 准确性
>Ia{ZbQV '9^+J7iO(+ 79.classification 分类
%,f|H :+>u IJHNb_Cku 80.inspection 检查
0,+RF"R @Ee{ GH^- 81.supervision of counting 监盘
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z}\TS. ?"f\"N 83.confirmation 函证
yf`Nh ~]f+ 84.computation 计算
OAPR wOQ^= K{)N:|y%!$ 85.analytical procedures 分析程序
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5 / rX*4$d0 86.vouch 核对
@wO"?w( MmH[ 7R 87.trace 追查
ol]"r5#Q_H rT$J0"*= 88.audit sampling 审计抽样
8CKN^8E OB"Ur-hJ0 89.error 误差
S <~"\<ED r0kJx$f 90.expected error 预期误差
P2_UQ g]au|$L4 91.population 总体
x+Vp& ozN#LIM>P 92.sampling risk 抽样风险
XnC`JO+7M J.'}R2gT1 93.non- sampling risk 非抽样风险
EIZSV> 4AdZN5 94.sampling unit 抽样单位
ELoE-b)Cb UjLZ!-} 95.statistical sampling 统计抽样
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K>QV [1{#a {4 96.tolerable error 可容忍误差
5bU[uT,`6 Y1RiuJtL 97.the risk of under reliance 信赖不足风险
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'aa L=Cm0q 3v 98.the risk of over reliance 信赖过度风险
ioxsx>e< sevaNs 99.the risk of incorrect rejection 误拒风险
;Zfglid 9pAklD 4 100. the risk of incorrect acceptance 误受风险
t\LAotTF/ xb/L AlJ 101.working trial balance 试算平衡表
s}Y_og_c F-i`GMWC 102.index and cross-referencing 索引和交叉索引
c(Liwuj qK}4r5U 103.cash receipt 现金收入
-={Z::}S" )Los\6PRn 104.cash disbursement 现金支出
!GJnYDN pqmb&"l 105.bank statement 银行对账单
5IOMc4v Vs@[=" 106.bank reconciliation 银行存款余额调节表
vbT"}+^Sh 72rnMHq 107.balance sheet date
资产负债表日
TAfLC) ul0]\(sS: 108.net realizable value 可变现净值
wX(h]X"q }.md$N_F 109.storeroom 仓库
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yZ7aH|Q81B 110.sale invoice 销售发票
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a5 111.price list 价目表
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1e>P 112.positive confirmation request 积极式询证函
i4 BCm/h ]fc9m~0N,\ 113.negative confirmation request 消极式询证函
P%#WeQ+ DRS68^ 114.purchase requisition 请购单
aH@Ux?-} EPx_xX 115.receiving report 验收报告
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dK 116.gross margin 毛利
Q-<,+[/ :e9}k5kdk 117.manufacturing overhead 制造费用
^`0^|u= &?~OV:r9 118.material requisition 领料单
7.hgne'< [S{KGe:g 119.inventory-taking 存货盘点
MUo}Qi0K dWR0tS6vR` 120.bond certificate 债券
M4hzf 5AmYrXZ 121.stock certificate 股票
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+U+?u C>%2'S^.b 122.audit report 审计报告
c%2C\UB Y\e,#y 123.entity 被审计单位
UhQsT^b_ #vk-zx*v7= 124.addressee of the audit report 审计报告的收件人
f{ZOH<"Lo oU }eAZj{ 125.unqualified opinion 无保留意见
+T}:GBwD7 CiE 126.qualified opinion 保留意见
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ru1 127.disclaimer of opinion 无法表示意见
T /iKz EdQ:8h 128.adverse opinion 否定意见
|\g =ua+h /mMRV:pd 查看《
注会考试《审计》中的128个英文单词(一) 》
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