61.assessed level of material misstatement risk 重大错报风险的评估水平
Y9F!HM-` VImcW;Xa 62.simall business 小规模企业
WLma)L`L Pwn"!pk 63.accounting system
会计系统
7@NAky( wu"6Kyu 64.test of control 控制测试
p,.+i[V BWamF{\d1a 65.walk-through test 穿行测试
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Dm?>U1{ n7>CK?25 67.flow chart 流程图
mf^=tZ 0!!b(X( 68.reperformance of internal control 重新执行
03Pa; n G%_6"s 69.audit evidence
审计证据
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){% 70.substantive procedures 实质性程序
Bvj-LT=) g!;k$`@{E' 71.assertions 认定
^tc2?T gswp:82e2 72.esistence 存在
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{1,]8!HBJ f<bc8Lp 74.completeness 完整性
:oh(M|;/2 mZDL=p 75.rights and obligations 权利和义务
">PpC]Y1 ?9hw]Q6r} 76.valuation and allocation 计价和分摊
28>PmH]7 RLBjl%Q> 77.cutoff 截止
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O *^= VDq4n;p1 79.classification 分类
I%.KFPV C50&SrnBU1 80.inspection 检查
H)tnxD0) Z".mEF-b 81.supervision of counting 监盘
%upnXRzw Q|/uL`_ni 82.observation 观察
9N5ptdP.d \lwYDPY: 83.confirmation 函证
<+ 0cQq=2 <Hw)},_* 84.computation 计算
*ILx-D5qr wN1%;~?7 85.analytical procedures 分析程序
6yEYX'_ yDh(4w-~gk 86.vouch 核对
#n&/yYl9(l Mr'P0^^ 87.trace 追查
h&d%#6mB mGR}hsQpn 88.audit sampling 审计抽样
-{H;w=9 ip6$Z3[) 89.error 误差
Ln/6]CMl z'N_9= 90.expected error 预期误差
3~ITvH,`s @*SgeLeL 91.population 总体
JRQ{Q"`) 1d)wE4c=Z 92.sampling risk 抽样风险
dER#)bGj <%WN<T{q| 93.non- sampling risk 非抽样风险
\7M+0Ul1 ivL}\~L 94.sampling unit 抽样单位
gx+bKGB` H{Tt>k 95.statistical sampling 统计抽样
%Ci`OhT '6U~|d 96.tolerable error 可容忍误差
v"'Co6fw F&?55@b 97.the risk of under reliance 信赖不足风险
|tL57Wu93 +%vBDcf 98.the risk of over reliance 信赖过度风险
YNV!(>\GE ds@X%L;_ 99.the risk of incorrect rejection 误拒风险
*xm(K+j g3[Zh=+]E 100. the risk of incorrect acceptance 误受风险
).aQ}Gwx^ ,M@LtA3g 101.working trial balance 试算平衡表
0].x8{~o ~P&Brn"=Rs 102.index and cross-referencing 索引和交叉索引
5)X;q- a#H2H`% 103.cash receipt 现金收入
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J K"~Tk`[0Q 104.cash disbursement 现金支出
+-_71rJc. 2uonT,W 105.bank statement 银行对账单
=@%;6`AVcp E({+2}=1 106.bank reconciliation 银行存款余额调节表
W_k;jy_{9 m8KJ~02l# 107.balance sheet date
资产负债表日
::13$g=T9s 1 o<l;: 108.net realizable value 可变现净值
,#=ykg*~/ d&S4`\g?8 109.storeroom 仓库
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# k< lZT9 SDtS 110.sale invoice 销售发票
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n`a;R [Xp{ztGE 111.price list 价目表
jDI )iW`P Z4YQ5O5 112.positive confirmation request 积极式询证函
m)G=4kK52- :eaqUW!Y 113.negative confirmation request 消极式询证函
>7@kwj-f) LW?Zd= 114.purchase requisition 请购单
I5RV:e5b :1%z; 115.receiving report 验收报告
qk}(E#.>F\ vfID@g`!q+ 116.gross margin 毛利
z;Pr] *F P'o:Vhm_H 117.manufacturing overhead 制造费用
cSdkhRAn |~'D8 g:Ak 118.material requisition 领料单
% : ?_N Z4S0{:XY 119.inventory-taking 存货盘点
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$lkd9r1 [~&C6pR 122.audit report 审计报告
e_C9VNP u15-|i{y7 123.entity 被审计单位
a`}b'X: m5KB #\ 124.addressee of the audit report 审计报告的收件人
\Y'#}J"dh L||_Jsu 125.unqualified opinion 无保留意见
o`^GUY} q/w U7P\% 126.qualified opinion 保留意见
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`,i 127.disclaimer of opinion 无法表示意见
?3:OPP`s 2u9^ )6/ 128.adverse opinion 否定意见
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Mb# *SkUkqP9z 查看《
注会考试《审计》中的128个英文单词(一) 》
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