61.assessed level of material misstatement risk 重大错报风险的评估水平
e`sw*m5 .^XHuN& 62.simall business 小规模企业
Q-R}qy5y G[q9A$yw 63.accounting system
会计系统
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OP8 64.test of control 控制测试
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[ :w 65.walk-through test 穿行测试
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c m1e b8yX 66.communication 沟通
a{_ KSg e~Hr(O+;e6 67.flow chart 流程图
Lh 9S8EU TmiWjQv` 68.reperformance of internal control 重新执行
[A_r1g&_ Ky&KF0 69.audit evidence
审计证据
p^8JLC VD#!ztcY' 70.substantive procedures 实质性程序
,U%=rfB~ ~JE|f 7 71.assertions 认定
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")Bm 72.esistence 存在
Z}[xQ5 SOH%Q_ 73.occurrence 发生
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@*_ZoO7{ 74.completeness 完整性
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WB1ws 2 `5=0E1k 75.rights and obligations 权利和义务
<9\,QR) (b|#n|~?YL 76.valuation and allocation 计价和分摊
=xBT>h; j m>U6 77.cutoff 截止
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5c~RUw M]B3vPA/v 78.accuracy 准确性
( 2zeG` ]-KV0H 79.classification 分类
"=ElCaP} l7Y8b` 80.inspection 检查
u 6(GM .\)k+ R 81.supervision of counting 监盘
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\c68n 82.observation 观察
N<"`ShCNM o4'Wr 83.confirmation 函证
fkBLrw &>V/X{>$`K 84.computation 计算
1C'P)f28 q\U4n[Zk 85.analytical procedures 分析程序
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VvI b=_{/F*b? 86.vouch 核对
bpnv &EG :Q=z=`*2w 87.trace 追查
Q,n4i@E fPrb% 88.audit sampling 审计抽样
+l.|kkZ? T\cR2ZT~ 89.error 误差
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e YnD#p[Wo^ 90.expected error 预期误差
0`Gai2\1@ lDlj+fK 91.population 总体
oc((Yo+B 3XGB+$]C 92.sampling risk 抽样风险
9iK&f\#5H u&tFb]1@) 93.non- sampling risk 非抽样风险
jjX%$Hr 7y;u} 1 94.sampling unit 抽样单位
E+Im~=m$ jPpRsw> 95.statistical sampling 统计抽样
+Tp%5+E 0&Qsk!-B 96.tolerable error 可容忍误差
)ZN(2z &!6DC5 97.the risk of under reliance 信赖不足风险
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Il1E 98.the risk of over reliance 信赖过度风险
bz$Qk;m=H r/^tzH's 99.the risk of incorrect rejection 误拒风险
*i%.{ YH ) (+)Q'* 100. the risk of incorrect acceptance 误受风险
2@4x"F]U; AX8gij 101.working trial balance 试算平衡表
Kc-Y ZXh~79 102.index and cross-referencing 索引和交叉索引
BL0|\&*1 v8>!Gft 103.cash receipt 现金收入
0FTRm2( 6{ C Fe|XN 104.cash disbursement 现金支出
3y/1!A3 Pf{`/UlD 105.bank statement 银行对账单
[4ee <J y%2%^wF 106.bank reconciliation 银行存款余额调节表
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.9}G\ ^g-Fg>&M 107.balance sheet date
资产负债表日
,zG <7~m Q5hb0O%a 108.net realizable value 可变现净值
@uoT{E[ Uld_X\;Q4 109.storeroom 仓库
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110.sale invoice 销售发票
0Y[*lM- IvFR <n 111.price list 价目表
xnT3^ #-h "$]ls9-%n 112.positive confirmation request 积极式询证函
y-%nJD$ fVG$8tB 113.negative confirmation request 消极式询证函
-g9^0V`G a5X`jo 114.purchase requisition 请购单
O<4Q$|=&? ]NbX`' 115.receiving report 验收报告
E]\D>[0O .4Iw=T_ 116.gross margin 毛利
zjea4>!A2 ^GE^Q\&D& 117.manufacturing overhead 制造费用
FwXKRZa ,Y$F7& 118.material requisition 领料单
<"hb#Tn 7t ZW^dF 119.inventory-taking 存货盘点
n?zbUA# 45?*:)l: 120.bond certificate 债券
NY.}uZ A<mj8qz 121.stock certificate 股票
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M-GHK -,FK{[h]ka 122.audit report 审计报告
W+8BQ-2 O~$ {&( 123.entity 被审计单位
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F )Y=w40Yzd 124.addressee of the audit report 审计报告的收件人
f#'8"ff*1 gTqeJWX9wP 125.unqualified opinion 无保留意见
5ze`IY LKIW*M 126.qualified opinion 保留意见
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yT[Lzv# \d `dV0X 查看《
注会考试《审计》中的128个英文单词(一) 》
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