61.assessed level of material misstatement risk 重大错报风险的评估水平
qQ)1+^ 'q:7PkN!p 62.simall business 小规模企业
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会计系统
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F:Z fTR6]i; 64.test of control 控制测试
?'f 2C:u)}R7D 65.walk-through test 穿行测试
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66.communication 沟通
z0+JMZ/ lFtEQ '} 67.flow chart 流程图
Fl($0}ER QpQ 2hNf 68.reperformance of internal control 重新执行
/77cjesZ9 ?q4`&";{3 69.audit evidence
审计证据
*j&\5|^V u(1m#xr8$ 70.substantive procedures 实质性程序
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c-M 72.esistence 存在
k?Hi_;o ~cp=B>*( 73.occurrence 发生
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pP 74.completeness 完整性
zP0<4E$M` <7ANXHuSW 75.rights and obligations 权利和义务
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e{=KdzT 76.valuation and allocation 计价和分摊
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>GblL .4E24FB[f? 77.cutoff 截止
X4:84 a'Cny(( 78.accuracy 准确性
r]xN&Ne5Q }OcrA/ 79.classification 分类
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?eWk/y ^pe/~ :a 80.inspection 检查
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) O 3)>re& 81.supervision of counting 监盘
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Dt oq|o"n)~ 82.observation 观察
AFsieJ ]g9SUFM 83.confirmation 函证
BR@gJ(2 Gl{'a1 84.computation 计算
YG*<jKcX n)a/pO_ 85.analytical procedures 分析程序
W^[QEmyn w_`;Mn%p 86.vouch 核对
+ah4 K(+3 M-Vz$D/aed 87.trace 追查
0# 1~'e /-lW$.+{? 88.audit sampling 审计抽样
+7WpJ;C4 MTE1\, 89.error 误差
aW|=|K |I"&Z+m 90.expected error 预期误差
gJwX Z[z" v 91.population 总体
Q rSO%Rm1* K(MZ!>{ 92.sampling risk 抽样风险
|iSwG=& Qt'3v"S>) 93.non- sampling risk 非抽样风险
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1zSTkg 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
qS}{O0 hP[/xe 96.tolerable error 可容忍误差
~QE?GL Qd3ppJn 97.the risk of under reliance 信赖不足风险
~|{e"!(} h>xB"E|. 98.the risk of over reliance 信赖过度风险
fE|"g' [ot+EA 99.the risk of incorrect rejection 误拒风险
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< )99^58my 100. the risk of incorrect acceptance 误受风险
<dS I"C< )!zg=}V 101.working trial balance 试算平衡表
]U4C2}u 0Iyb} 102.index and cross-referencing 索引和交叉索引
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y(C',Xn 104.cash disbursement 现金支出
KxJDAP qMO(j%N5 105.bank statement 银行对账单
bWCtRli} h}m9L!+n8 106.bank reconciliation 银行存款余额调节表
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{k7Nw A i#~Eu* 107.balance sheet date
资产负债表日
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#v-'Z 108.net realizable value 可变现净值
"[_gRe*2 HR'F 109.storeroom 仓库
[m<8SOMG( XaU^^K 110.sale invoice 销售发票
|hvclEu, >n&+<06 111.price list 价目表
EUPc+D3 a}k5[)et 112.positive confirmation request 积极式询证函
oBPm^ob4 (f"LD8MJ/ 113.negative confirmation request 消极式询证函
$U^ Ms!'L d(D|rf,av 114.purchase requisition 请购单
? a*yK8S </Dv? 115.receiving report 验收报告
i Hcy,PBD ]*rK; 116.gross margin 毛利
pe\]}& =@;\9j 117.manufacturing overhead 制造费用
}f6_7W%5 k <LFH( 118.material requisition 领料单
Qyj:!-o ~MK%^5y? 119.inventory-taking 存货盘点
&x[V<Gq %F0.TR!!n 120.bond certificate 债券
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2Bf 121.stock certificate 股票
_6sSS\ NrcxuItkYn 122.audit report 审计报告
{%Q+Pzl. gF|u%_y-qt 123.entity 被审计单位
}K 2fwE N<HJ}geC" 124.addressee of the audit report 审计报告的收件人
H|d"45J_ @PKY>58) 125.unqualified opinion 无保留意见
H$3:Ra+ S (;nh?"5 126.qualified opinion 保留意见
#t&L}=G{% _GL:4 127.disclaimer of opinion 无法表示意见
5&Le? -/\ sH{(=N 128.adverse opinion 否定意见
D;oX*` p}a0z? 查看《
注会考试《审计》中的128个英文单词(一) 》
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