61.assessed level of material misstatement risk 重大错报风险的评估水平
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" 62.simall business 小规模企业
"_LqIW1 L7aVj&xM 63.accounting system
会计系统
Li|~%E1 9 Xl#$d5 64.test of control 控制测试
QICxSk D@9 +yu=S 65.walk-through test 穿行测试
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'h0>]A 2|X !~%DR~^` 67.flow chart 流程图
!ry+{v+A 1U.X[}e 68.reperformance of internal control 重新执行
wT- <#+L\ @v@F%JCZ 69.audit evidence
审计证据
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Hcg7u7M{ 70.substantive procedures 实质性程序
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6?9#L( `:~Wu/Ogr 71.assertions 认定
>itabG-& w9<'0wcs 72.esistence 存在
r,.j^a 60{DR >S 73.occurrence 发生
<`=Kt[_BQ R_g(6l"3R^ 74.completeness 完整性
N9#xT X d9U)O6= 75.rights and obligations 权利和义务
&PL=nI\) &dWGa+e 76.valuation and allocation 计价和分摊
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<:1?76L 77.cutoff 截止
N0^SWA|S kiN,N]-V 78.accuracy 准确性
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79.classification 分类
0\Jeyb2dl c CDT27@ 80.inspection 检查
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m[! 81.supervision of counting 监盘
xrBM`Bj0@ 0{B<A^Bf 82.observation 观察
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1< @w.DN)GPo 83.confirmation 函证
d7r!<u&/ WvJ:yUb2 84.computation 计算
^?(#%~NS w.J$(o(/ 85.analytical procedures 分析程序
f&^"[S"\f !idVF!xG 86.vouch 核对
>lqo73gM9 G;vj3#u? 87.trace 追查
/ivVqOo Dzu//_u 88.audit sampling 审计抽样
GXD<X_[ =8tK]lb 89.error 误差
"\}h R+K|K2" 90.expected error 预期误差
:NWIUN Wp:vz']V 91.population 总体
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92.sampling risk 抽样风险
/Ta-3Eh! 6la'\l# 93.non- sampling risk 非抽样风险
r_Ou\|jU 8LPWT! S 94.sampling unit 抽样单位
]9w8[T:O Vq-Kl[-| 95.statistical sampling 统计抽样
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x wy:Gy9\ 96.tolerable error 可容忍误差
fB7Jx6 Uvc$&j^k 97.the risk of under reliance 信赖不足风险
m='}t \= -eh .Tk 98.the risk of over reliance 信赖过度风险
ackeq# hG#2}K_ 99.the risk of incorrect rejection 误拒风险
\*{Mg wF (X\]! 'A 100. the risk of incorrect acceptance 误受风险
S!$S'{f< +UX~'t_'v 101.working trial balance 试算平衡表
7R79[:uwJ R6Md_t\ 102.index and cross-referencing 索引和交叉索引
)hQ]>o@i{ }vY^eOK. 103.cash receipt 现金收入
6m]?*k1HC @VIY=qh 104.cash disbursement 现金支出
M1NdlAAf ZD|F"v. 105.bank statement 银行对账单
2NjgLXP }xBO; 106.bank reconciliation 银行存款余额调节表
W(Sni[c{ jz=V*p}6 107.balance sheet date
资产负债表日
L'KKU4zj mP6}$D 108.net realizable value 可变现净值
$*N(feAs oO3^9?Z 109.storeroom 仓库
,aS+RJNM 4t%Lo2v!X% 110.sale invoice 销售发票
Rsq EAdZw[ W"vkmk 111.price list 价目表
E.Th}+ p8-$MF]]6 112.positive confirmation request 积极式询证函
.L%pWRxA[ 4B[pQlg 113.negative confirmation request 消极式询证函
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o>* 114.purchase requisition 请购单
G;wh).jG5 90iveb21} 115.receiving report 验收报告
os;94yd) nr&| 116.gross margin 毛利
[9 :9<#?o^ <wFmfrx+v 117.manufacturing overhead 制造费用
N+ ]O#Js? ^:ny 118.material requisition 领料单
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02C/ 119.inventory-taking 存货盘点
4:O.x#p 1~E4]Ef:W 120.bond certificate 债券
%1#|>^ u\@Qze 121.stock certificate 股票
1uKIO{d@ >f^kp8`3{Y 122.audit report 审计报告
S[y_Ewzq KI*bW e 123.entity 被审计单位
T1Z*>(M V(LfFO{^>? 124.addressee of the audit report 审计报告的收件人
FxK!h.C. jjEu 125.unqualified opinion 无保留意见
1TfFWlf[B l]t^MEoc8 126.qualified opinion 保留意见
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:i G eS4t0`kP 127.disclaimer of opinion 无法表示意见
W;!V_-: |cuKC \ 128.adverse opinion 否定意见
jJvd!,=) xqlnHf<G 查看《
注会考试《审计》中的128个英文单词(一) 》
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