61.assessed level of material misstatement risk 重大错报风险的评估水平
\{={{O 95Q^7oI 62.simall business 小规模企业
Q}#xfrprF qfF2S 63.accounting system
会计系统
WTu!/J<\ {}P~nP 64.test of control 控制测试
D[`~=y( vJe c+a 65.walk-through test 穿行测试
&}d5'IRT szp.\CMz 66.communication 沟通
?L6wky{ &U\// 67.flow chart 流程图
WQMoAPfqL fYlqaO4[ 68.reperformance of internal control 重新执行
AsR}qqG GjbOc 69.audit evidence
审计证据
u24XuSe$ $Km~x 70.substantive procedures 实质性程序
ynJ)6n7a `:Zgq+j& 71.assertions 认定
N'Vj& DWC NG:
f>R 72.esistence 存在
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Q @>+`1C 73.occurrence 发生
oz7=1;r VP*B<u 74.completeness 完整性
ps33& zICrp 75.rights and obligations 权利和义务
9/{ 8Y& ~Xc1y!"9* 76.valuation and allocation 计价和分摊
yUs/lI, Q )lP(isFP 77.cutoff 截止
@_?Uowc8 iYGa4@/uM 78.accuracy 准确性
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?a d 79.classification 分类
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P>R u 80.inspection 检查
0Z{u;FI ?O0,)hro 81.supervision of counting 监盘
@]L$eOV_ |(uo@-U 82.observation 观察
eF?jNO3 eh,_g. 83.confirmation 函证
B/B`=%~5_^ C|]Zpn#{K 84.computation 计算
6t gq.XL^n 57EL&V%j 85.analytical procedures 分析程序
CKX3t:HP0 yO@@-)$[y 86.vouch 核对
df/7u}>9 KON^ 87.trace 追查
P`y.3aK $|VdGRZ1 88.audit sampling 审计抽样
gp+@+i>b+[ L%Ms?`i, 89.error 误差
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Rm# RY\0dv> 90.expected error 预期误差
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"; 91.population 总体
:\^jIKvZ a[=ub256S 92.sampling risk 抽样风险
rj/nn)vv; )Jh:~9L%=' 93.non- sampling risk 非抽样风险
\)W Z D 3bHB$n 94.sampling unit 抽样单位
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c=re( 95.statistical sampling 统计抽样
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3!8 u 96.tolerable error 可容忍误差
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[.;_ [}5mi?v 97.the risk of under reliance 信赖不足风险
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/P 98.the risk of over reliance 信赖过度风险
6UU<:KH .>2]m[53 99.the risk of incorrect rejection 误拒风险
"om[S :ai f,Am;:\ | 100. the risk of incorrect acceptance 误受风险
n^<J@uC z7pw~Tqlz 101.working trial balance 试算平衡表
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+mYK /$9We8 103.cash receipt 现金收入
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104.cash disbursement 现金支出
<&tdyAT?& TV/ EC#48 105.bank statement 银行对账单
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!|g?"C 106.bank reconciliation 银行存款余额调节表
bnH:|-?q i"mQ 107.balance sheet date
资产负债表日
H`jnChD:M' 77'@U( 108.net realizable value 可变现净值
A>)Ced! |Z8Eu0RSb 109.storeroom 仓库
$y%IM`/w DX ZZZ[# 110.sale invoice 销售发票
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K@f,iM ,x?Jrcx~'C 111.price list 价目表
Kd*=- JD9=gBN\? 112.positive confirmation request 积极式询证函
BE!l{ J|([( 113.negative confirmation request 消极式询证函
7tne/Yz D5Z)"~' 114.purchase requisition 请购单
-1w^z`;2h gw$?&[wY 115.receiving report 验收报告
b&'YW*W ]1MZ:]k 116.gross margin 毛利
>u]9(o7I /x\~5cC 117.manufacturing overhead 制造费用
j.c{%UYj 4~2 9, 118.material requisition 领料单
M^G9t*I P1|3%#c 119.inventory-taking 存货盘点
E`]un. -?-yeJP2 120.bond certificate 债券
cH707?p/I h<qi[d4X 121.stock certificate 股票
ULO_?4}B >O0<u 122.audit report 审计报告
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" 123.entity 被审计单位
%CqG/ol #"C!-kS'= 124.addressee of the audit report 审计报告的收件人
8!MVDp[|" ;D@ F 125.unqualified opinion 无保留意见
a6?t?:~| Q]OR0-6<. 126.qualified opinion 保留意见
0v``4z2Z >)k[085t 127.disclaimer of opinion 无法表示意见
4}Lui9 ;@O8y\@ 128.adverse opinion 否定意见
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I1JL`\;4 查看《
注会考试《审计》中的128个英文单词(一) 》
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