61.assessed level of material misstatement risk 重大错报风险的评估水平
fSC.+,qk 3It8&x: 62.simall business 小规模企业
]84YvpfW Gavkil 63.accounting system
会计系统
{9:hg9;E* A xR\ned 64.test of control 控制测试
)Jz !Ut eb7UoZw 65.walk-through test 穿行测试
_pW'n=}R U:Fpj~E_w 66.communication 沟通
.)nCOwR6p +TWJNI 67.flow chart 流程图
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pY%& =KW|#]RB^ 68.reperformance of internal control 重新执行
o7QK8# Q^kMCrp 69.audit evidence
审计证据
hf[IEK bF7`] 83 70.substantive procedures 实质性程序
s3y}Yg y(ldO;. 71.assertions 认定
{!tOI rOhA*_EG 72.esistence 存在
zPA>af~Ej u4xA'X'~R 73.occurrence 发生
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$lB X[Y#+z4 75.rights and obligations 权利和义务
@]yQJuXA&Z p\)h",RkA 76.valuation and allocation 计价和分摊
_qk9o ;?#i]Bh>S 77.cutoff 截止
MbM:3 OC`QD5 78.accuracy 准确性
_4g}kL02. rufRaar 79.classification 分类
w`"W3( :nTkg[49pJ 80.inspection 检查
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^9t 81.supervision of counting 监盘
79y'Ja+`j Psg +\ 14 82.observation 观察
xDNw/' _GRv 83.confirmation 函证
oF`-cyj" pvI&-D #} 84.computation 计算
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s-y'<(ll 7Ljs4>%l9j 86.vouch 核对
]eORw$f 7?)m(CFy 87.trace 追查
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F% 6k@[O@) 88.audit sampling 审计抽样
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iW72&Q 90.expected error 预期误差
InTKdr^ P sz){uOI 91.population 总体
8'>.#vyMGv us(sZG 92.sampling risk 抽样风险
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0jX~ s#4))yUR6Z 93.non- sampling risk 非抽样风险
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cz88b 47$-5k30 95.statistical sampling 统计抽样
m mw)C" jCdZ}M($ 96.tolerable error 可容忍误差
:z}~U3,JE ~W5>;6f\ 97.the risk of under reliance 信赖不足风险
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d=,QW jnx+wcd 98.the risk of over reliance 信赖过度风险
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ZFtW jFK9?cLT 99.the risk of incorrect rejection 误拒风险
u&Ie%@:h9R y$"~^8"z 100. the risk of incorrect acceptance 误受风险
-#:Y+"' P<g|y4h 101.working trial balance 试算平衡表
\Mh4X`<e :zS>^RE 102.index and cross-referencing 索引和交叉索引
s7X~OF(# %t(, *; 103.cash receipt 现金收入
c>%z)uY>/ JRcuw'8+q 104.cash disbursement 现金支出
&St~!y6M? ^[SbV^DOL 105.bank statement 银行对账单
X_EC:GU cftn`:(&8 106.bank reconciliation 银行存款余额调节表
yBD.Cs@ (>kBmK1Aj 107.balance sheet date
资产负债表日
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108.net realizable value 可变现净值
_dB0rsCnU% ^.B `Z{Jb 109.storeroom 仓库
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vf/$`IJ 110.sale invoice 销售发票
G> 5=` &'oacV= 111.price list 价目表
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%G [0%Gu5_\ 112.positive confirmation request 积极式询证函
"m\UqQGX A,A-5l<h]? 113.negative confirmation request 消极式询证函
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I?c& y}H*p 115.receiving report 验收报告
CgPZvB[ jwtXI\@MS 116.gross margin 毛利
*X=f xX=IMM3 117.manufacturing overhead 制造费用
c Gaz$=/ It,n +A 118.material requisition 领料单
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f T+n-B E.G h@i 120.bond certificate 债券
]!S)O|_D[ XiZ Zo 121.stock certificate 股票
C.TCDl IQ27FV|3 122.audit report 审计报告
|SXMu_w {D_4~heF 123.entity 被审计单位
e&]`X HC9 C">=2OO 124.addressee of the audit report 审计报告的收件人
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EVE xL 125.unqualified opinion 无保留意见
ZJJl944 9W,}AWf:Y 126.qualified opinion 保留意见
7>e~i, yP=isi#dDY 127.disclaimer of opinion 无法表示意见
,LW%'tQ~" *#{.\R-D 128.adverse opinion 否定意见
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Vs A?Hjz%EcW 查看《
注会考试《审计》中的128个英文单词(一) 》
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