61.assessed level of material misstatement risk 重大错报风险的评估水平
@ff83Bg >axf_k 62.simall business 小规模企业
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YtWO=+rX 63.accounting system
会计系统
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n@!9 64.test of control 控制测试
<z2*T \B!8 p2\mPFxEP 65.walk-through test 穿行测试
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|&+? t 8}A+{xVp8 67.flow chart 流程图
~Wox"h}( hM/:zC: 68.reperformance of internal control 重新执行
]-7$wVQ< R{X@@t9@ 69.audit evidence
审计证据
<q dM 13lJq:bM 70.substantive procedures 实质性程序
"y5LojdCs r^2>60q' 71.assertions 认定
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HuCzXl 72.esistence 存在
lZI?k=rWv ":G\ 73.occurrence 发生
ov@N13 ,$ /3>5ex>PN 74.completeness 完整性
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t]k ;%/Kh :Vg 75.rights and obligations 权利和义务
7E}.P1 7:cmBkXm 76.valuation and allocation 计价和分摊
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7^PTgcO 77.cutoff 截止
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#K[UqJ+x }0%~x, 79.classification 分类
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_7\? ;@&mR<5j 80.inspection 检查
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?_ 81.supervision of counting 监盘
GIyb0XjTw O6gl[a ZN 82.observation 观察
aSy^(WN8 qVpV ZH! 83.confirmation 函证
DviR D[+q" X`n)]~ 84.computation 计算
/&`sB| 7v8V0Gp 85.analytical procedures 分析程序
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'8/ 86.vouch 核对
1_aUU,|. eMDO;q 87.trace 追查
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5,;>b^gXY` 88.audit sampling 审计抽样
Q=+*OQV29 +5>*$L%8T` 89.error 误差
";PW#VHC B]""%&! O 90.expected error 预期误差
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)N$CW 91.population 总体
v*&WxP^Gm S*5hO) C 92.sampling risk 抽样风险
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Fm{] XlPi)3m4/S 93.non- sampling risk 非抽样风险
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F0M( 94.sampling unit 抽样单位
\bc ob8u zOEdFU{x 95.statistical sampling 统计抽样
zFn!>Tqe HoTg7/iK 96.tolerable error 可容忍误差
|6ZH+6[ VX;br1$X 97.the risk of under reliance 信赖不足风险
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> 98.the risk of over reliance 信赖过度风险
)C@O7m*.4 - s} 99.the risk of incorrect rejection 误拒风险
^ |xSU_wa m#^ua^JV 100. the risk of incorrect acceptance 误受风险
`~0^fSww h}T+M BA% 101.working trial balance 试算平衡表
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E!(W=]*F ~o+:M0)} 102.index and cross-referencing 索引和交叉索引
_yu d O@Ro_sPG( 103.cash receipt 现金收入
re$xeq\1P? wOlnDQs 104.cash disbursement 现金支出
qt.G_fOz ]I+"";oQGB 105.bank statement 银行对账单
7;wx,7CUq P Tc@MH) 106.bank reconciliation 银行存款余额调节表
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/&g d"P\ =`+ 107.balance sheet date
资产负债表日
sv g`s,g ;VLv2J* 108.net realizable value 可变现净值
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s^ G>>`j2:y 109.storeroom 仓库
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Qz_,vTk 110.sale invoice 销售发票
P_ [A /|)VO?*D 111.price list 价目表
>R9_; l$1z%|I 112.positive confirmation request 积极式询证函
}^}fx [ s%{8$>8V. 113.negative confirmation request 消极式询证函
v4pFts$J #JOWiO0> 114.purchase requisition 请购单
n0nvp@?7bJ C0eqCu)Q 115.receiving report 验收报告
w[WyT`6h! ,D6hJ_: 116.gross margin 毛利
&V$qIvN$ Zgw;AY.R> 117.manufacturing overhead 制造费用
BotGPk><c hZ#ydI| 118.material requisition 领料单
#]~l]Eq %X--`91|u 119.inventory-taking 存货盘点
{N \ri{| T;4& ^5n 120.bond certificate 债券
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-#j [32]wgw+{1 121.stock certificate 股票
.[@TC@W )YKnFSm 122.audit report 审计报告
t,YnweH 6 aE:vR2 123.entity 被审计单位
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d_BaN 124.addressee of the audit report 审计报告的收件人
'V*ixK8R0 !zu YO3: 125.unqualified opinion 无保留意见
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,%IZ. 126.qualified opinion 保留意见
@scy v@5)F SRUg2)d 127.disclaimer of opinion 无法表示意见
.tg2HKD_lW Y]u6f c 128.adverse opinion 否定意见
eaG _)y ??'>kQ4 查看《
注会考试《审计》中的128个英文单词(一) 》
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