61.assessed level of material misstatement risk 重大错报风险的评估水平
MjC_ ( cs {C N~S*m 62.simall business 小规模企业
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t 0i\M,TNf* 63.accounting system
会计系统
_v> }_S Evg_q> 64.test of control 控制测试
J`].:IOh }%{LJ}\Px 65.walk-through test 穿行测试
"4{LN}` x#xFh0CA 66.communication 沟通
M:[ %[+6 $m-2HhqZ 67.flow chart 流程图
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P# >8#X;0\Kj 68.reperformance of internal control 重新执行
NUWDc]@J* 9\BT0kx 69.audit evidence
审计证据
%D%8^Zd_ 1e{IC= 70.substantive procedures 实质性程序
?!d&E?9\ @v)p<r^M"> 71.assertions 认定
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"q]af~ PuA9X[= 72.esistence 存在
TE7nJ gm jN;@=COi 73.occurrence 发生
Kzm+GW3o[ OuID%p"O 74.completeness 完整性
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!V koZ*+VP= 75.rights and obligations 权利和义务
CR"|^{G *U,@q4 76.valuation and allocation 计价和分摊
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fN&8E 77.cutoff 截止
#FCnA :toh0oB[ 78.accuracy 准确性
p'*>vk `(ue63AZ 79.classification 分类
4U+xb> c1k/UcEcg~ 80.inspection 检查
aW)-?(6> 1{ ~#H<K 81.supervision of counting 监盘
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ZGNz1)?V @"Fme-~ 82.observation 观察
tl,.fjZn *`ua'"="k 83.confirmation 函证
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4:$4u@ fk6%XO 85.analytical procedures 分析程序
Ce9|=Jx! &:9cAIe]H 86.vouch 核对
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o 5cL83FQh 87.trace 追查
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9kN}c<o r3&G)g=u 89.error 误差
Vd,jlt.t ?I_s0k I 90.expected error 预期误差
BP'36?=Zo eL10Q(;P` 91.population 总体
8=B|C'> 0%&1\rm+j 92.sampling risk 抽样风险
+Mo9kC I5 o)_nc 93.non- sampling risk 非抽样风险
]HKQDc' QRc{vUR& 94.sampling unit 抽样单位
*}F3M\ E4`N-3 95.statistical sampling 统计抽样
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;.+ n7B7 m,@1 96.tolerable error 可容忍误差
>kj`7GA (6?9B lH~ 97.the risk of under reliance 信赖不足风险
&zl|87M rdl;M>0@ 98.the risk of over reliance 信赖过度风险
0%9 q8M; fxgPhnaC> 99.the risk of incorrect rejection 误拒风险
gp};D PWaw]*dFmy 100. the risk of incorrect acceptance 误受风险
.0S~872 #|Y5,a,{ 101.working trial balance 试算平衡表
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< 8p^bD}lN7 102.index and cross-referencing 索引和交叉索引
9_L[w\P|4 KyVQh8 103.cash receipt 现金收入
bU>U14ix< iEVb"w059 104.cash disbursement 现金支出
C]O(T2l{l Tzt8h\Q^z 105.bank statement 银行对账单
%+@O#P m'Amli@[ 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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Z|tB^ 108.net realizable value 可变现净值
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..z0 109.storeroom 仓库
p#ol*m5wE :#LLo}LKp 110.sale invoice 销售发票
p#01gB dbwe?ksh 111.price list 价目表
bx#>BK! s[M?as 112.positive confirmation request 积极式询证函
R+2+-j4 #+:9T/*>0 113.negative confirmation request 消极式询证函
@)UZ@ ~R xHUsFms 114.purchase requisition 请购单
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5QW=&zI`= `>gd&u 116.gross margin 毛利
|8&,b`Gfo $yn];0$J 117.manufacturing overhead 制造费用
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R| !S^AgZ~ 118.material requisition 领料单
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-(~.6WnhS n(b(yXYm] 120.bond certificate 债券
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Oa$f%O dU6ou'pf 121.stock certificate 股票
xAqb\|$^ `Bo*{}E 122.audit report 审计报告
LM$W* di?K"Z> 123.entity 被审计单位
cQ/5qg P?8GV%0$ 124.addressee of the audit report 审计报告的收件人
8J=?5 /,89p&h 125.unqualified opinion 无保留意见
gcE|#1> Uo-)pFN^ 126.qualified opinion 保留意见
k&&2Tq *?Lv3}E 127.disclaimer of opinion 无法表示意见
1/RsptN"v j K!Au 128.adverse opinion 否定意见
yL%K4$z ~o82uw? 查看《
注会考试《审计》中的128个英文单词(一) 》
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