61.assessed level of material misstatement risk 重大错报风险的评估水平
60D6UW bhfKhXh8 62.simall business 小规模企业
}We-sZ/w7r Q#&6J =} 63.accounting system
会计系统
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\m9 ]{0OPU 64.test of control 控制测试
+vV?[e 3J3wKw!` 65.walk-through test 穿行测试
/L2.7`5 f Avh!g 66.communication 沟通
e#WASHZN +]~}kvk: 67.flow chart 流程图
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o%a c s:E^ 68.reperformance of internal control 重新执行
5F]2.<i ]9wTAb 69.audit evidence
审计证据
f>Tn#OW Sg\+al7 70.substantive procedures 实质性程序
{Wr5F9q k[*> nE 71.assertions 认定
(ti E%nF+ p>+Q6o9O 72.esistence 存在
3 [O+wVv "K;""]#wg0 73.occurrence 发生
RS2uk7MB sn'E}.uhXH 74.completeness 完整性
X'xnJtk lj+&3<E 75.rights and obligations 权利和义务
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@ D<.; 76.valuation and allocation 计价和分摊
ITz+O=I4R] sy6[%8D$ 77.cutoff 截止
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78.accuracy 准确性
[LV>z [?XP[h gd 79.classification 分类
A3J=,aRI_v QQ %W3D@ 80.inspection 检查
F8\JL % {CX06BP 81.supervision of counting 监盘
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u!t<2`:h L9!\\U 83.confirmation 函证
c&PaJm zkd^5A; ` 84.computation 计算
5d-rF:# $Xs`'>," 85.analytical procedures 分析程序
{?r5~T`2 L} K8cB 86.vouch 核对
4lwoTGVZj |!CAxE0d$B 87.trace 追查
,Z8)DC= |:L}/onK 88.audit sampling 审计抽样
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`[E^zj 89.error 误差
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~*e@^Nv)v _KZTY`/* 91.population 总体
u7},+E)+B .kB!',v\ 92.sampling risk 抽样风险
)`mBvS.} Tz&h[+ 6` 93.non- sampling risk 非抽样风险
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1 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
StiWa<"c !&5*H06 96.tolerable error 可容忍误差
ju1B._48 VL|Z+3L 97.the risk of under reliance 信赖不足风险
X3?RwN:P /0XmU@B 98.the risk of over reliance 信赖过度风险
wR"17z7[] !1Ht{cA0 99.the risk of incorrect rejection 误拒风险
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59 dfh 1^Go 100. the risk of incorrect acceptance 误受风险
eYevj[c; %8xK BL]J 101.working trial balance 试算平衡表
'($$-P\/ 0g#x QzE 102.index and cross-referencing 索引和交叉索引
3^-\=taN<m ClNuO 103.cash receipt 现金收入
_ER. AKY 2WE01D9O 104.cash disbursement 现金支出
aj<r= FuG;$';H75 105.bank statement 银行对账单
RrdLh z2N m|v$F,Lv 106.bank reconciliation 银行存款余额调节表
5<P6PHdY hoLA*v2< 107.balance sheet date
资产负债表日
'X`W+=T$ 7}`FXB 108.net realizable value 可变现净值
yq[@Cw 4[)tO-v:Y 109.storeroom 仓库
{BgJ=0g? 8\jsGN.$JZ 110.sale invoice 销售发票
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7KR`H ` $q0fTz 111.price list 价目表
p6ryUJc6 \s!x;nw[ 112.positive confirmation request 积极式询证函
bD-OEB ,5AEtoF 113.negative confirmation request 消极式询证函
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MmEP 114.purchase requisition 请购单
*]nk{jo2 >*Ej2ex 115.receiving report 验收报告
#)3 B }F|B'[wn 116.gross margin 毛利
@Gy.p5J8 u'T-}95 V 117.manufacturing overhead 制造费用
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Kd-cj+ KLG29G 118.material requisition 领料单
3[8p,wx G,<l}(tEG 119.inventory-taking 存货盘点
:zNNtv iA DO( 3hIj 120.bond certificate 债券
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hDQk zqW JoZSp"R 122.audit report 审计报告
/_YTOSZjm GRaU]Z]ck 123.entity 被审计单位
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so{i UcH#J &r 124.addressee of the audit report 审计报告的收件人
O%haaL\ d24_,o\_ 125.unqualified opinion 无保留意见
c2?VjuB0 be$']}cP 126.qualified opinion 保留意见
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`6;$Z)=. Kr;=4xg= 128.adverse opinion 否定意见
K}2G4*8S_G w'E?L`c 查看《
注会考试《审计》中的128个英文单词(一) 》
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