61.assessed level of material misstatement risk 重大错报风险的评估水平
8sI$ ~@@$-,}X 62.simall business 小规模企业
~g#/q~UE DYIp2-K 63.accounting system
会计系统
{w"Cr0F, !v%>W< 3Q 64.test of control 控制测试
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_B 66.communication 沟通
!5[SNr3^ >XiT[Ru 67.flow chart 流程图
't*]6^ 8D? $@!- 68.reperformance of internal control 重新执行
.rwW5"RPq R/E6n &R 69.audit evidence
审计证据
\x4:i\Fx@ *D[yA 70.substantive procedures 实质性程序
8*B+@` $txF|Fj]^A 71.assertions 认定
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= NZ!I > 72.esistence 存在
KC(z TY F)imeu 73.occurrence 发生
[C;Neslo `*kl> }$ 74.completeness 完整性
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48$l(l3 75.rights and obligations 权利和义务
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540Lw'A 76.valuation and allocation 计价和分摊
FK-q-PKO#. ~mK+Q%G5 77.cutoff 截止
PVljb=8F >YF=6zq.` 78.accuracy 准确性
x`I Wo:j tgl 4pAc 79.classification 分类
MujEjD "| Y2dml!QM 80.inspection 检查
Ar?ZU ASJ R(P(G;#j 81.supervision of counting 监盘
-rgdKA@)( ,PJC FQMR 82.observation 观察
*W,[k&;: j]R[;8g 83.confirmation 函证
kw2d<I$] Vwjic2lGI 84.computation 计算
!yq98I' /<k5"C%z 85.analytical procedures 分析程序
Y"s8j=1m O1DUBRli!q 86.vouch 核对
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87.trace 追查
{7%HK2=' l2dj GZk 88.audit sampling 审计抽样
B/n~ $ L?&&4%% 89.error 误差
}ALli0n`V) OZ"76|H1` 90.expected error 预期误差
yA_ly < ocUBSK|K) 91.population 总体
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d@B6R ORWi+H| 92.sampling risk 抽样风险
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eT(X Ri0 .ns=jp 94.sampling unit 抽样单位
oJ"D5d, "sY}@Q7 95.statistical sampling 统计抽样
%Lh+W<; l]&x~K} 96.tolerable error 可容忍误差
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g HPt\ BK 97.the risk of under reliance 信赖不足风险
IJDbm}:/e Acd@BL* 98.the risk of over reliance 信赖过度风险
Xrpvq(] fZ;}_wR-H 99.the risk of incorrect rejection 误拒风险
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wF^ _ $MfRw 101.working trial balance 试算平衡表
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/n< asLrXGGyT 102.index and cross-referencing 索引和交叉索引
UA]fKi KHJ wCv 103.cash receipt 现金收入
k"/Rjd(; <63TN`B 104.cash disbursement 现金支出
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[B Bz 105.bank statement 银行对账单
+/]*ChrS I'p+9H$ 106.bank reconciliation 银行存款余额调节表
h.l.da1# Y3(I;~$! 107.balance sheet date
资产负债表日
Ze#DFe$ d\JBjT1g 108.net realizable value 可变现净值
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F\aJ4Y S{f,EBE 109.storeroom 仓库
9d(#/n |GsMLY:0 110.sale invoice 销售发票
^=1u2YdVw suGd &eP| 111.price list 价目表
{d0-. 'RzO`-dr 112.positive confirmation request 积极式询证函
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DQc\[Gq& 113.negative confirmation request 消极式询证函
twbxi{8e. /;1O9HJa 114.purchase requisition 请购单
7n+,!oJ v9S=$Aj 115.receiving report 验收报告
^&8hhxCPu| 8c_X`0jy 116.gross margin 毛利
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o8hE.pf& Ht\2 IP 118.material requisition 领料单
|JHNFs lQvgq 119.inventory-taking 存货盘点
iSW<7pNq0 Iwh0PfWJ 120.bond certificate 债券
2 >j0,2 eMmNQRmH 121.stock certificate 股票
.cw)Y#;IG ,R3TFVV!? 122.audit report 审计报告
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V4 124.addressee of the audit report 审计报告的收件人
yG7H>LF?8 ;BT7pyu%[ 125.unqualified opinion 无保留意见
!IO\g"y~|% mU?~s7 126.qualified opinion 保留意见
4#]g852 ZZTf/s* 127.disclaimer of opinion 无法表示意见
m.1-[ 2{8~ ,r]H+vWS 128.adverse opinion 否定意见
\0_jmX]p y,ub*-: 查看《
注会考试《审计》中的128个英文单词(一) 》
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