61.assessed level of material misstatement risk 重大错报风险的评估水平
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E9\u^"GVO 62.simall business 小规模企业
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PqMu2 e 63.accounting system
会计系统
_jb&=f8 qpjiQ,\:b 64.test of control 控制测试
udS&$/&GH Ept=&mJPu 65.walk-through test 穿行测试
OF0v0Y/a ITy/h]0 66.communication 沟通
&4wwp !J ~ike&k{ 67.flow chart 流程图
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`!xI!Y\ 68.reperformance of internal control 重新执行
|]~], ,Jx.Kj., 69.audit evidence
审计证据
?{P$|:ha ;ojJXH~$} 70.substantive procedures 实质性程序
-jzoGzC3 Jn%Etz- 71.assertions 认定
Yx&d\/9 MDZPp;\) 72.esistence 存在
< lUpvr TK0WfWch 73.occurrence 发生
,/qY 9eh .Fx3WryF 74.completeness 完整性
>2v<;. d@tf+_Ih 75.rights and obligations 权利和义务
"ZL_ G#~U\QlG- 76.valuation and allocation 计价和分摊
k;K-6<^h R8 LHwRQ 77.cutoff 截止
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At 78.accuracy 准确性
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#ro$$I; 80.inspection 检查
nvA7eTO6C d)0|Q 81.supervision of counting 监盘
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7 q VavP6I 82.observation 观察
DXFDs=u !K+hXQE1 83.confirmation 函证
}=B~n0 ~~O4!|t 84.computation 计算
j{johV+`8 ("YWJJ'H 85.analytical procedures 分析程序
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Bko"|e@ 86.vouch 核对
3dJiu Xpv<v[a 87.trace 追查
I`s~.fZt ~'|^|*}~Dj 88.audit sampling 审计抽样
i3pOGa< }|&^Sg%95 89.error 误差
KdD~;Ap$ 1Y%lt5,* 90.expected error 预期误差
.V\~#Ro$G WJI}~/z;C 91.population 总体
`[e0_g\ O.Y|},F 92.sampling risk 抽样风险
A-d<[@d0 [XH,~JZJj 93.non- sampling risk 非抽样风险
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62oIg JpZ_cb`<E' 94.sampling unit 抽样单位
2bG92 pju*i6z 95.statistical sampling 统计抽样
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$+A! eo 5j\Kej 96.tolerable error 可容忍误差
@$Yk#N;&( 9Zf 97.the risk of under reliance 信赖不足风险
Spu; 0 d+b<J, 98.the risk of over reliance 信赖过度风险
4.Fh4Y:$' F/,6Jh 99.the risk of incorrect rejection 误拒风险
$5\!ws<cZ }gFa9M< 100. the risk of incorrect acceptance 误受风险
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0l/7JH_@V _00}O+GLM4 102.index and cross-referencing 索引和交叉索引
a8v\H8@X }2\Hg 103.cash receipt 现金收入
G(wstHT;/ Z[l+{ 104.cash disbursement 现金支出
{<a)+S.6U (/Jy9=~ 105.bank statement 银行对账单
/reGT!u p!)PbSw# 106.bank reconciliation 银行存款余额调节表
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Lsai8 B 107.balance sheet date
资产负债表日
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I5S 108.net realizable value 可变现净值
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}'86hnW 109.storeroom 仓库
Mn3j6a vl6|i)D 110.sale invoice 销售发票
c<~DYe;; J_j4Zb% K 111.price list 价目表
SUIu.4Mz 8zcSh/ 112.positive confirmation request 积极式询证函
Z0O0Q =e\Y ;8f)p9vE 113.negative confirmation request 消极式询证函
ZsCwNZR wDSwcNS 114.purchase requisition 请购单
-e?n4YO*\ Z-pZyDz 115.receiving report 验收报告
1|s`z +?*.Emzl@ 116.gross margin 毛利
TKbfZw /VP #J<6L 117.manufacturing overhead 制造费用
H6>t to @[`]w`9Q7 118.material requisition 领料单
^|vP").aQm ydRS\l 119.inventory-taking 存货盘点
fZS'e{V H;@0L}Nu+} 120.bond certificate 债券
!6sR|c"~j k_Sm ep 121.stock certificate 股票
"vkM*HP %KN2iNq 122.audit report 审计报告
'vZy-qHrV EP<{3fy 123.entity 被审计单位
^^24a_+2 -UAMHd}4 124.addressee of the audit report 审计报告的收件人
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Tc>g+eS 125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见
W>c*\)Xk ! u-bgk(u 127.disclaimer of opinion 无法表示意见
7L6^IK }5z!FXB 128.adverse opinion 否定意见
7|bBC+;( #Aj#C> 查看《
注会考试《审计》中的128个英文单词(一) 》
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