61.assessed level of material misstatement risk 重大错报风险的评估水平
2fa1jl mBQp#-1\ 62.simall business 小规模企业
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s>y{e 63.accounting system
会计系统
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ri]"a?Rm ; xz}]@]Ar 65.walk-through test 穿行测试
cD6T4 G2,9$8qE 66.communication 沟通
kwM1f=!- ;7HL/- 67.flow chart 流程图
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G]$.bq[v T2%{pcdV/ 69.audit evidence
审计证据
Y\e8oIYu7 `1hM3N.nO 70.substantive procedures 实质性程序
B=R9K3f ,P T5-9 m 71.assertions 认定
u> @Yoyc x=7qC#+) 72.esistence 存在
"UVqHW1%K 3[a&|!Yw 73.occurrence 发生
mDG=h6y"V 0&W*U{0F\ 74.completeness 完整性
Mqk[+n f\zu7,GU 75.rights and obligations 权利和义务
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& _P:}]5-| 76.valuation and allocation 计价和分摊
in[yrqFb7t 5?yc*mOZ 77.cutoff 截止
|_H{B+. (H*EZ 78.accuracy 准确性
"lT>V)NB' NmH:/xU?^ 79.classification 分类
`:4bg1u 5R UhrE 80.inspection 检查
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A& W3HTQGV 81.supervision of counting 监盘
R|,F C' UD+r{s/% 82.observation 观察
$.g)%#h: Tg-HR8}X 83.confirmation 函证
?!{nN J FZi'#(y 84.computation 计算
`+c8;p'q g3h:oQCS 85.analytical procedures 分析程序
_l$1@ -IP 3I 86.vouch 核对
,RYahu >+3tOv3: 87.trace 追查
jWX^h^n7K JKMcdD?' 88.audit sampling 审计抽样
+'!4kwT R f:K3 P[| 89.error 误差
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H"n@=DMLm #R#o/@| 91.population 总体
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{X_[ xtN=?WjVe0 92.sampling risk 抽样风险
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by{ *R 93.non- sampling risk 非抽样风险
mz<wYV* a+_F^ 94.sampling unit 抽样单位
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bpv?$j-j z!0}Kj 96.tolerable error 可容忍误差
;A3aUN;"I 6j{O/ 97.the risk of under reliance 信赖不足风险
L[LgQ7esQ 'aAay*1 98.the risk of over reliance 信赖过度风险
{R{Io| i(pevu 99.the risk of incorrect rejection 误拒风险
!P"=57d}"l +P//p$pE 100. the risk of incorrect acceptance 误受风险
Z9+xB"q2 t&^cYPRfY' 101.working trial balance 试算平衡表
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Ky6|&! 102.index and cross-referencing 索引和交叉索引
gvi]#| `& (Fy 103.cash receipt 现金收入
,VTX7vaH `J}-U\4F{ 104.cash disbursement 现金支出
,2y" \_ 1qgzb 105.bank statement 银行对账单
F,l%SQCyj Pqc+p E 106.bank reconciliation 银行存款余额调节表
h4 X > jh*aD=y 107.balance sheet date
资产负债表日
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SyWLPh 108.net realizable value 可变现净值
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.:k0;%Q HsQ\xQ"k! 109.storeroom 仓库
-?K?P=B;X Om/mpU/U 110.sale invoice 销售发票
6d%|yl nRL2Z5iO- 111.price list 价目表
4CdST3 }K%y'D 112.positive confirmation request 积极式询证函
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/j`vN z#|#Cq`VG 114.purchase requisition 请购单
IxxA8[^V ,aLdW,<6 115.receiving report 验收报告
)ZP-t!).G# .!&S{;Vv?W 116.gross margin 毛利
JL7"}^ V,W":&!x 117.manufacturing overhead 制造费用
,svj(HP$ fsxZQ=-PW 118.material requisition 领料单
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H|K}m,g e#uk+] 120.bond certificate 债券
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121.stock certificate 股票
1Z+\>~8 ]mW)T0_ 122.audit report 审计报告
.eSMI!Y= JnT1-=t. 123.entity 被审计单位
; {P"~(S% pOz4>R 124.addressee of the audit report 审计报告的收件人
)Fo1[:_B' Q.N, Q`P 125.unqualified opinion 无保留意见
yye(^ <f'2dT@6 126.qualified opinion 保留意见
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w ZMVQo-= 127.disclaimer of opinion 无法表示意见
NSPa3NE 3V"y|q 128.adverse opinion 否定意见
w ?+v+k\ o=,q4;R' 查看《
注会考试《审计》中的128个英文单词(一) 》
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