61.assessed level of material misstatement risk 重大错报风险的评估水平
a,S;JF)v %c\kLSe 62.simall business 小规模企业
_h#I}uJ~ 3 1-p/ 63.accounting system
会计系统
.?QYqGcG {]}94T~/k 64.test of control 控制测试
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-= Y2 J-`o$5 65.walk-through test 穿行测试
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/N_:npbJF 9-{=m+|b 67.flow chart 流程图
8aW El% OrM1eP"I 68.reperformance of internal control 重新执行
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Z 0stc$~~v 69.audit evidence
审计证据
&5R|{',(Y :(X3?% 70.substantive procedures 实质性程序
D 6y,Q rq8 d}wj 71.assertions 认定
9!uiQ `wt so 72.esistence 存在
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R_WHsL 73.occurrence 发生
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W S$Zi{bU`G 74.completeness 完整性
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}.C |SjRss:i+ 75.rights and obligations 权利和义务
0Z6geBMc c'eZ-\d{ 76.valuation and allocation 计价和分摊
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2NMs-Zs ,oA<xP-* 78.accuracy 准确性
LO{Axf% sg^|dS{3D 79.classification 分类
*$vH]>)p (n*:LS=0 80.inspection 检查
y')OmR2h &R%'s1]o 81.supervision of counting 监盘
tWIJ,_8l -<6?ISF2 82.observation 观察
1Q>nS[ vW=L{8zu 83.confirmation 函证
/gZyl|kdy R);Hd1G 84.computation 计算
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z6ObX 85.analytical procedures 分析程序
'V]&X.=zC _2!8,MX 86.vouch 核对
]oB~8d )?$[iu7 s 87.trace 追查
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VX$WL"A '*b]$5*p 89.error 误差
K@O^\ E7MSoBX9M 90.expected error 预期误差
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uX6yhaOp| <:}nd:l1 92.sampling risk 抽样风险
q#W|fkfx+ Ku75YFO,5 93.non- sampling risk 非抽样风险
Oo|PZ_P "r-P[EKpL 94.sampling unit 抽样单位
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T:W 3#>W\_FY*D 96.tolerable error 可容忍误差
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U< 97.the risk of under reliance 信赖不足风险
yfZNL?2x $8=|<vt 98.the risk of over reliance 信赖过度风险
@KQ.t F* B{nwQC b 99.the risk of incorrect rejection 误拒风险
aTuu",f V\;Xa0 100. the risk of incorrect acceptance 误受风险
ITn% f"ndLX:'} 101.working trial balance 试算平衡表
.S/5kLul U)/.wa> 102.index and cross-referencing 索引和交叉索引
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tq 4b%{ 103.cash receipt 现金收入
m2j&0z 8:,($a/KF 104.cash disbursement 现金支出
)L:zr# 51jgx,-|$ 105.bank statement 银行对账单
=nhY;pY3u 1xB}Ed*k 106.bank reconciliation 银行存款余额调节表
?b;2PH" e&}W# 107.balance sheet date
资产负债表日
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"Z tVAi0`DV 108.net realizable value 可变现净值
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g+ c*VmY 109.storeroom 仓库
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[5rr4 110.sale invoice 销售发票
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Bc~2! *w+'I*QSt~ 111.price list 价目表
Er;/zxg9p Vrt$/ d 112.positive confirmation request 积极式询证函
e"E8BU ^A$=6=CX 113.negative confirmation request 消极式询证函
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)Ik8 115.receiving report 验收报告
#Rw!a#CX. >q"dLZ 116.gross margin 毛利
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< >q eDb0 117.manufacturing overhead 制造费用
'`>%RZ] GX>8B:]o| 118.material requisition 领料单
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vpQ&vJfR mY"7/dw<v 120.bond certificate 债券
586P~C[ic Qg4D*r\|@ 121.stock certificate 股票
W/Dd7G#IC nu0pzq\6 122.audit report 审计报告
[:8\F#KW bb6x} jR 123.entity 被审计单位
r,6~%T0 j4~(6Imm 124.addressee of the audit report 审计报告的收件人
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eh86-tQI~( 125.unqualified opinion 无保留意见
%7#<K\]) GA^hev 126.qualified opinion 保留意见
+_5*4>MC 6,>$Jzs)5E 127.disclaimer of opinion 无法表示意见
Hjm> I'9 ^ZwZze:2 128.adverse opinion 否定意见
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_kq| 查看《
注会考试《审计》中的128个英文单词(一) 》
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