61.assessed level of material misstatement risk 重大错报风险的评估水平
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^/3N XD80]@\za 62.simall business 小规模企业
.:e#!~Ki d<E2=WVB6 63.accounting system
会计系统
5Fbb5`( A=70UL 64.test of control 控制测试
N,:G5WxW B9H.8+~( 65.walk-through test 穿行测试
8G3.bi'q "~Zdv}^xS 66.communication 沟通
O'QnfpQ*9 j,z)x[3} 67.flow chart 流程图
`YO& v9(N}hoP 68.reperformance of internal control 重新执行
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YdUcO.V 69.audit evidence
审计证据
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[M& 70.substantive procedures 实质性程序
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n6v[ 71.assertions 认定
*xpPD\{k 3}C-Hg+gt 72.esistence 存在
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<vu~EY0. J|HV8 74.completeness 完整性
7Q,<h8N\5 @moaa} 1 75.rights and obligations 权利和义务
e)3Mg^ xn)F(P 0kv 76.valuation and allocation 计价和分摊
0T0I<t >t.PU.OM 77.cutoff 截止
.k#O[^~] "#iO{uMWb 78.accuracy 准确性
$>Ow<!c b{X.lz0 79.classification 分类
UWdqcOr qoW$Iw*q)B 80.inspection 检查
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<pFj^ 81.supervision of counting 监盘
$#wi2Ve=6b llCE}Vdh 82.observation 观察
Yk*_u}?# g;:3I\ L 83.confirmation 函证
u;b 6uE KvI/!hl\ 84.computation 计算
Ki%)LQAg B}aW y &D 85.analytical procedures 分析程序
{96NtR0Z T~4HeEG>uH 86.vouch 核对
`wSoa#U"@ Wul8ej: 87.trace 追查
?q0a^c?A^ {xP-p"?p 88.audit sampling 审计抽样
W>'gG}. uVXn/B 89.error 误差
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^{NN- {3!A\OR 91.population 总体
W!TTfj ]eTp?q%0 92.sampling risk 抽样风险
>z,Y%A .I>CL4_ 93.non- sampling risk 非抽样风险
]n$ v ^ s"8z q;) 94.sampling unit 抽样单位
=CL,+ h,]lN'JG{ 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
9>_VU"T rAgp cp} 97.the risk of under reliance 信赖不足风险
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tuq e`5:46k| 98.the risk of over reliance 信赖过度风险
U)3?&9H kjSzuqB 99.the risk of incorrect rejection 误拒风险
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L]! Yt r*"- 100. the risk of incorrect acceptance 误受风险
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Ysi@wK-LnF 101.working trial balance 试算平衡表
;]rj Kc= hG}/o&}U 102.index and cross-referencing 索引和交叉索引
$A(3-n5= *6v5JH&K 103.cash receipt 现金收入
IY?o \vC i_I` 104.cash disbursement 现金支出
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`V j\.e6&5%SS 105.bank statement 银行对账单
viVn XU}" h&> 106.bank reconciliation 银行存款余额调节表
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nsY 107.balance sheet date
资产负债表日
'qeUI}[ u#->? 108.net realizable value 可变现净值
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&RsF 109.storeroom 仓库
Pfm B{ rj<-sfs 110.sale invoice 销售发票
LC0-O1 @*$"6!3s5 111.price list 价目表
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U 112.positive confirmation request 积极式询证函
t4-0mNBZt$ :vC+}.{p 113.negative confirmation request 消极式询证函
**ls 4CE< mn\GLR. 114.purchase requisition 请购单
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_Epe 115.receiving report 验收报告
GU xhn b_@bS<wsF} 116.gross margin 毛利
v/`#Gu^P g#5t8w 117.manufacturing overhead 制造费用
F+V[`w*k V("T9g 118.material requisition 领料单
=1mIk0H` };cH5bYF 119.inventory-taking 存货盘点
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Jj 120.bond certificate 债券
y<y9'tx u 0 K1n_ 121.stock certificate 股票
UD5f+,_; EFs\zWF 122.audit report 审计报告
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_%aT3C}k 123.entity 被审计单位
?gXdi<2Qn 'EkjySZ]F{ 124.addressee of the audit report 审计报告的收件人
C7Hgzc|U yLt>OA<X 125.unqualified opinion 无保留意见
z'EphL7r M5]$w]Ny9 126.qualified opinion 保留意见
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1,6Y)_ 83{v_M 128.adverse opinion 否定意见
4Y@q.QP .r-kH&)"GU 查看《
注会考试《审计》中的128个英文单词(一) 》
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