61.assessed level of material misstatement risk 重大错报风险的评估水平
C"`\[F`.k pX3E l$p 62.simall business 小规模企业
,K6ODtw. Zn.S65J*u 63.accounting system
会计系统
NcwUK\ rk&oKd_&i 64.test of control 控制测试
$^ir3f+ ? N]bFW"t| 65.walk-through test 穿行测试
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H&F2[ j$T veh=^K%G | 67.flow chart 流程图
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&1w SJj_e- 68.reperformance of internal control 重新执行
K^GvU 0\ Gv 8Z 69.audit evidence
审计证据
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i3x\| 70.substantive procedures 实质性程序
54TWFDmGi hZUS#75M5 71.assertions 认定
Ue,eEer wT;;B=u}G 72.esistence 存在
F3Da-6T@ XM?c*,=fu 73.occurrence 发生
rc%*g3ryLG WRAv>s9 74.completeness 完整性
"].TKF#yg Kb5}M/8 75.rights and obligations 权利和义务
w8>bct3@ 6~s{HI! 76.valuation and allocation 计价和分摊
4T&Jlu?: 2e ~RM2PQ 77.cutoff 截止
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79.classification 分类
P:XX8 r[j@@[)" 80.inspection 检查
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dX,]OFm 81.supervision of counting 监盘
+'` ^ N p<@+0Uw2 82.observation 观察
=5%}CbUU)4 /~<Przw 83.confirmation 函证
"6?Y$y/wm (@\0P H0 84.computation 计算
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j=>WWlZ `wLmGv+V 86.vouch 核对
=E~SaT ^'sOWIzeiY 87.trace 追查
SnO,-Rg !$o9:[B 88.audit sampling 审计抽样
,Qe`(vU*s tE=$# 89.error 误差
A#79$[>w WPu%{/[ 90.expected error 预期误差
:J5CmU$ '+S!>Lqb 91.population 总体
3URrK[%x` jN7Z}1` 92.sampling risk 抽样风险
k}{K7,DM )7rMevF(xJ 93.non- sampling risk 非抽样风险
$:D hK n6IN I~, 94.sampling unit 抽样单位
:Sk<0VVd7 W?12'EG}xa 95.statistical sampling 统计抽样
UZc{ Av rf&nTDaWI 96.tolerable error 可容忍误差
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-32.g\] yucbEDO. 98.the risk of over reliance 信赖过度风险
sWLH"'Z kca Y 99.the risk of incorrect rejection 误拒风险
&\r_g!Mh QV%eTA 100. the risk of incorrect acceptance 误受风险
l)1ySX&BU v|>'m#Ln2 101.working trial balance 试算平衡表
MWc{7, &4L+[M{J@4 102.index and cross-referencing 索引和交叉索引
h"Q&E'0d HR k^KB 103.cash receipt 现金收入
rMUQh~a/ Wuji'sxTs 104.cash disbursement 现金支出
|<7nf7 5c} ( e(<4-& 105.bank statement 银行对账单
Dr"F5Wbg 9hs7B!3pc> 106.bank reconciliation 银行存款余额调节表
zd[cp@ .aR$ou,7 107.balance sheet date
资产负债表日
D#&N?<} uwb>q"M 108.net realizable value 可变现净值
3gmu-tv hLLg 109.storeroom 仓库
YPav5<{a C[(Exe 110.sale invoice 销售发票
v~HfA)#JK 5fa_L'L# 111.price list 价目表
})r[qsv @AkD-}^[ 112.positive confirmation request 积极式询证函
)kNyl@m [ 5kaF" 113.negative confirmation request 消极式询证函
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_{ y#;@~S1W 114.purchase requisition 请购单
LaiUf_W #X s"]LQM1| 115.receiving report 验收报告
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L 1Q$Z'E}SK@ 116.gross margin 毛利
f_Q_qckB%x ^?tF'l` 117.manufacturing overhead 制造费用
+hS}msu' pfvNVu 118.material requisition 领料单
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V"7UA22 119.inventory-taking 存货盘点
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iP JZ% L$FLQyDR 121.stock certificate 股票
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~8EG0F;t XA:v:JFS 123.entity 被审计单位
SuW_[6] t=ry\h{Pc 124.addressee of the audit report 审计报告的收件人
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:J/%+2 EmR#)c~(W 126.qualified opinion 保留意见
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4j8~Ef 127.disclaimer of opinion 无法表示意见
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~qoA\ BY$%gIB6> 128.adverse opinion 否定意见
CxtH?9# | `7|v 查看《
注会考试《审计》中的128个英文单词(一) 》
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