61.assessed level of material misstatement risk 重大错报风险的评估水平
sQBKzvFO3 `wKd##v'@ 62.simall business 小规模企业
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63.accounting system
会计系统
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p@ W#kd[Wi 64.test of control 控制测试
G124!^ 6k`O 65.walk-through test 穿行测试
qyzH*#d=Cf \1<8'at 66.communication 沟通
|cgc^S/~H _o? I=UN2: 67.flow chart 流程图
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u4h.\ul8% 68.reperformance of internal control 重新执行
lQ&J2H<w V-dyeb 69.audit evidence
审计证据
[@Mo3]#\ lf#5X)V 70.substantive procedures 实质性程序
Zmm6&OZ% X}g"_wN,g> 71.assertions 认定
@cc}[Uw4B 9Y+7o%6e 72.esistence 存在
`*3;sq%` M)3'\x: 73.occurrence 发生
T&'LQZM8 pgBIYeY, 74.completeness 完整性
i?861Hu <l5s[ 75.rights and obligations 权利和义务
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},kfCFF 76.valuation and allocation 计价和分摊
9SXpZ*Sx PLq]\y 77.cutoff 截止
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!m8T< LtMl 78.accuracy 准确性
kn+@)3W:* /0b7"Kr 79.classification 分类
wRg[Mu,Q5 L@.Trso 80.inspection 检查
E:Ul_m8 w|f@sB>j 81.supervision of counting 监盘
JA% y{Wb @H}{?-XyA 82.observation 观察
ET(/h/r o1thGttVDg 83.confirmation 函证
Tnas$=J mQ3gp&d3W 84.computation 计算
.Hg{$SAC(w |XmzqX% 85.analytical procedures 分析程序
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' |z q8MyEoc:n 86.vouch 核对
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'zb m[v%Qe|~ 87.trace 追查
! LCy:>i!d {4*5Z[ 88.audit sampling 审计抽样
E {UhM q7 mR~S$6cc 89.error 误差
>M^:x-mib h-fm)1S_ 90.expected error 预期误差
9{0%M xeKm} MN]S 91.population 总体
N{<5)L~Y qB+OxyT& 92.sampling risk 抽样风险
"n{JH9sA: 5=V 29 93.non- sampling risk 非抽样风险
L s+zJ1 rNICK2Ah 94.sampling unit 抽样单位
m~4ik1wq iLN O}EUL 95.statistical sampling 统计抽样
{\X$vaF ZCA= n 96.tolerable error 可容忍误差
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Ym6v 4k!@O 97.the risk of under reliance 信赖不足风险
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% .g94|P 98.the risk of over reliance 信赖过度风险
goND S5} h@J3+u< 99.the risk of incorrect rejection 误拒风险
I8|"h8\ v1/Y0 100. the risk of incorrect acceptance 误受风险
HY;kV6g{P '<'5BeU 101.working trial balance 试算平衡表
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A@-U#UvN wUL 5"\ 103.cash receipt 现金收入
CZ>Ujw=&k .3#Xjhebvu 104.cash disbursement 现金支出
qpzyl~g:C f1XM_ 105.bank statement 银行对账单
w-C%,1F,/ ?!.J0q 106.bank reconciliation 银行存款余额调节表
:ciD!Ly }PM7CZSq 107.balance sheet date
资产负债表日
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UID`3X ]@~%i=.7 109.storeroom 仓库
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g- HB' 110.sale invoice 销售发票
tKds|0,j| qnqS^K,': 111.price list 价目表
dp4vybJ oE2VJKs<B 112.positive confirmation request 积极式询证函
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y^ f8G<5_!K_ 113.negative confirmation request 消极式询证函
lXEnm-_ TX7dwmt)N 114.purchase requisition 请购单
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115.receiving report 验收报告
OX?E3 <8` b5ul|p 116.gross margin 毛利
TI\EkKu" ?{xD{f$ 117.manufacturing overhead 制造费用
s(e1kk}" JIqg[Mao 118.material requisition 领料单
:^`WrcOJ #K iqV6E 119.inventory-taking 存货盘点
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keStK8 120.bond certificate 债券
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_LC)9 122.audit report 审计报告
7xR:\FBa^ s,l*=< 123.entity 被审计单位
+q+JOS]L 2|U6dLZ! 124.addressee of the audit report 审计报告的收件人
CrG!8} }*O8]lG 125.unqualified opinion 无保留意见
if3z Fh ;jO+<~YP! 126.qualified opinion 保留意见
/!y;h- ;0NJX)GL 127.disclaimer of opinion 无法表示意见
(f~}5O< THB[(3q 128.adverse opinion 否定意见
Y kvEQ= XqwP<5Z 查看《
注会考试《审计》中的128个英文单词(一) 》
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