61.assessed level of material misstatement risk 重大错报风险的评估水平
f%Y'7~9bA j[zo~Y4z 62.simall business 小规模企业
czM Thm 3g!tk9InG 63.accounting system
会计系统
"0JG96&\ J?d&+mt 64.test of control 控制测试
6I0G.N & 5!.!Z3 65.walk-through test 穿行测试
#7!P3j Nf.6:= 66.communication 沟通
:x*|?zII 3<ikMUq& 67.flow chart 流程图
-e6~0%X '+6H= Qn 68.reperformance of internal control 重新执行
Pqe{C?7B jmgU'w-s 69.audit evidence
审计证据
ZP>KHiA >k gL N 70.substantive procedures 实质性程序
XG]ltSOy BU-m\Kf) 71.assertions 认定
s8,N9o[.~P %d<uOCf\Q 72.esistence 存在
=+K2`=y;WF a2l\B ~n 73.occurrence 发生
iNn]~L1
0G-M.s}A 74.completeness 完整性
%d..L-`]ET t{\,vI 75.rights and obligations 权利和义务
7X\azL qDR`)hle 76.valuation and allocation 计价和分摊
6\MH2&L< jSLNQ 77.cutoff 截止
?]i.Zi\[f m&EJ@,H 78.accuracy 准确性
Rj&V~or V2< 4~J2:9 79.classification 分类
mez )G| fv1pA+zN[ 80.inspection 检查
iOCx7j{BS ;J"b% ~Gn 81.supervision of counting 监盘
?W l=F/ Ep/kb-~- 82.observation 观察
uWs5+ nJ!`^X5I 83.confirmation 函证
J&%d(EJM ?nW K s 84.computation 计算
h{ s- e. Ne^md 85.analytical procedures 分析程序
vA(V.s` Z:Hk'|q}I 86.vouch 核对
oz!;sj{,D NXQdy g, 87.trace 追查
P<AN`un
iqCZIahf 88.audit sampling 审计抽样
P'^#I[G' mlolSD;7 89.error 误差
cTy;?(E }R.<\ 90.expected error 预期误差
7O3 \ M"
|Mte 91.population 总体
_x<CTFTL `(j}2X'[ 92.sampling risk 抽样风险
N7A/&~g5L <"|BuK 93.non- sampling risk 非抽样风险
?eUhHKS5 -J?i6BHb 94.sampling unit 抽样单位
-5 -X[`cF uj@rv& 95.statistical sampling 统计抽样
bL`O k 1b)^5U ; 96.tolerable error 可容忍误差
$0[T=9q <+ a8K"Z-LlQ 97.the risk of under reliance 信赖不足风险
vM5u]u! a~b^`ykcWP 98.the risk of over reliance 信赖过度风险
6 /T_+K.k vh8{*9+ 99.the risk of incorrect rejection 误拒风险
3c<).aC0f @+LZSd+I 100. the risk of incorrect acceptance 误受风险
@/6cEiC+r\ B2UQO4[w 101.working trial balance 试算平衡表
KNtsz[#b :'-FaGy 102.index and cross-referencing 索引和交叉索引
v#EXlpS vO#4$, 103.cash receipt 现金收入
b<UZDy N~ ~`Q8)(y<#$ 104.cash disbursement 现金支出
'2+Rb7
V i*`; /x'+ 105.bank statement 银行对账单
\TM%,RC3K m7z6c"?lB 106.bank reconciliation 银行存款余额调节表
rSU%!E+|< Z_&6<1,H 107.balance sheet date
资产负债表日
3cK`RM ` [([?+Ouy 108.net realizable value 可变现净值
m09
Bds .VF4?~+M- 109.storeroom 仓库
I13nmI\ wTBp=)1)f 110.sale invoice 销售发票
0w?\KHT N~H9|CX 111.price list 价目表
IZ /M d@C D0(QZrVa 112.positive confirmation request 积极式询证函
R3;GMe@D# ?A7&SdJaO 113.negative confirmation request 消极式询证函
@C40H/dE $0rSb0[ 114.purchase requisition 请购单
DJSSc
yE3g0@* 115.receiving report 验收报告
o ~"?K2@T ]wLHe2bEu 116.gross margin 毛利
FilHpnQCt
LO8V*H(
117.manufacturing overhead 制造费用
GJW>8*&&( BwO^F^Pr?k 118.material requisition 领料单
~fLuys`*: pNF
L;k+p} 119.inventory-taking 存货盘点
2[i:bksjW V[>MKB( 120.bond certificate 债券
gD0O7KO eaQ)r?M 121.stock certificate 股票
[pf78 Q/ rOIHiI 122.audit report 审计报告
'r6s5 WC 7c|8>zES:E 123.entity 被审计单位
C5;=!B E! ;giPq*n 124.addressee of the audit report 审计报告的收件人
YX38*Ml+V D
{YAEG 125.unqualified opinion 无保留意见
Ht,_<zP; 4PUSFZK? 126.qualified opinion 保留意见
dD@k{5 6tXx--Nh 127.disclaimer of opinion 无法表示意见
P]A>"-k lNuZg9h 128.adverse opinion 否定意见
s"b()JP `HXP*Bp# 查看《
注会考试《审计》中的128个英文单词(一) 》
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