61.assessed level of material misstatement risk 重大错报风险的评估水平
>$:_M*5 K9tr Iy$v 62.simall business 小规模企业
WzqYBa (&!x2M 63.accounting system
会计系统
<i ";5+ M`49ydh& 64.test of control 控制测试
w!rw% .L8g(F(=: 65.walk-through test 穿行测试
l_i&8*=Px 3{{Ew}kZm 66.communication 沟通
% pQi}x r:U/a=V 67.flow chart 流程图
$)Ty@@7C aXgngwq 68.reperformance of internal control 重新执行
Oq[YbQ'GE nU,~*Us 69.audit evidence
审计证据
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70.substantive procedures 实质性程序
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71.assertions 认定
Ya29t98Pk VJSkQ\KD 72.esistence 存在
I\<)9`O 71c(Nw~iQ 73.occurrence 发生
vEc<|t 5BS !6o;P' 74.completeness 完整性
7qLB 9r Hn}m}A 75.rights and obligations 权利和义务
'Gqo{wl mCSt.n~ 76.valuation and allocation 计价和分摊
X@\ 9}*9 ?>DwNz^.! 77.cutoff 截止
CE7{>pl jk{m8YP)E 78.accuracy 准确性
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-1 9;ie[sU:u 79.classification 分类
u,JUMH]@ $ qTv2)W1{ 80.inspection 检查
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o2x ]Q -.Y-J/O 81.supervision of counting 监盘
hg-M>|s7 `RyH~4\; 82.observation 观察
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> jJV1 /]TJ 83.confirmation 函证
|4!G@-2V:I IweNe`Z 84.computation 计算
&*; Z(ul&9 _Jn@+NoO 85.analytical procedures 分析程序
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v8 86.vouch 核对
g(l:>=g]? (s,u9vj=>L 87.trace 追查
Ki dbcZ *})Np0k 88.audit sampling 审计抽样
@7J;}9E BFQ`Ab+ 89.error 误差
"4L_BJZ \t]_UNGyW 90.expected error 预期误差
rw#?NI: ,[[Xo;q 91.population 总体
NBD1k; xiO10:L4 92.sampling risk 抽样风险
z{nd4qOsD 7 b8pWM 93.non- sampling risk 非抽样风险
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<g VgO.in^q 94.sampling unit 抽样单位
"QmlW2ysi ?ajVf./Ja 95.statistical sampling 统计抽样
^qNZ!V4T |N0RBa4% 96.tolerable error 可容忍误差
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HmeK 97.the risk of under reliance 信赖不足风险
@@& ?,3 d5'4RYfkQ 98.the risk of over reliance 信赖过度风险
+TN*6V{D `!C5"i8+i2 99.the risk of incorrect rejection 误拒风险
^TT_BAI }'4aW_ta 100. the risk of incorrect acceptance 误受风险
\J6&Z13Q Hm]\.ZEy 101.working trial balance 试算平衡表
:Fi$-g kyL]4:@W` 102.index and cross-referencing 索引和交叉索引
B<jVo%og W];l[D<S* 103.cash receipt 现金收入
P9M. J^< Ph17(APt,Q 104.cash disbursement 现金支出
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8\}Ox 105.bank statement 银行对账单
s} oD?h:T3 }^azj>p5 106.bank reconciliation 银行存款余额调节表
ddEV@2F AdWP 107.balance sheet date
资产负债表日
m{by% R0T{9,;[` 108.net realizable value 可变现净值
Na<);Pg i}v3MO\X 109.storeroom 仓库
RP%FMb}nt SA{5A 1 110.sale invoice 销售发票
x<=R?4@rq v_,'NA0 111.price list 价目表
Q@/Z~xw"'I |b+CXEzo 112.positive confirmation request 积极式询证函
j"n"=rTTQ U4h5K}j4 113.negative confirmation request 消极式询证函
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3zzl|+# 6 114.purchase requisition 请购单
2I{kLN1TY O |*-J 115.receiving report 验收报告
okH*2F(- \`-a'u=S 116.gross margin 毛利
G.>Ul)O:a `{xKU8j^ 117.manufacturing overhead 制造费用
ageTv/ )F4BVPI 118.material requisition 领料单
dg4q+ 1B~[L 5p9 119.inventory-taking 存货盘点
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_N9.>B =}2k+v-B 120.bond certificate 债券
[n&SA]a wpcqgc 121.stock certificate 股票
w-LaSJ(T vAfYONU 122.audit report 审计报告
WntolYd z|O3pQn~ 123.entity 被审计单位
$8>II0C. sv2XD}} 124.addressee of the audit report 审计报告的收件人
c N~F32< B4x@{rtER 125.unqualified opinion 无保留意见
HrHtA] Uac.8wQh 126.qualified opinion 保留意见
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U|+c&TY 127.disclaimer of opinion 无法表示意见
UHX,s O T .bXr~ 128.adverse opinion 否定意见
O8/r-?4. U;LX"'} 查看《
注会考试《审计》中的128个英文单词(一) 》
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