61.assessed level of material misstatement risk 重大错报风险的评估水平
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+e% 62.simall business 小规模企业
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{[Sd[P H!uB&qY 64.test of control 控制测试
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=b Rd#V,[d 65.walk-through test 穿行测试
9'tOF 6h8fzqRzc 66.communication 沟通
e;_ cC7 g3*" ^C2= 67.flow chart 流程图
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t>]wWYy 68.reperformance of internal control 重新执行
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^dc~hD 69.audit evidence
审计证据
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70.substantive procedures 实质性程序
n+Bh-a V YSQB*FBz 71.assertions 认定
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V 0H<&*U_V 72.esistence 存在
%(72+B70R \:`'!X1*U 73.occurrence 发生
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*29 74.completeness 完整性
<|,0%bq)| G?`x$U U 75.rights and obligations 权利和义务
\(m_3 H <[N"W82p 76.valuation and allocation 计价和分摊
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5=E>! 77.cutoff 截止
vO2I"Y*\ z@\r V@W5 78.accuracy 准确性
o'9K8q\1 _9@D o6 79.classification 分类
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Va 80.inspection 检查
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81.supervision of counting 监盘
.'+*>y! }PdHR00^ 82.observation 观察
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Ocu>: 83.confirmation 函证
=e<;B_~. hX?rIx 84.computation 计算
/~k)#44 >o\s'i[ 85.analytical procedures 分析程序
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$ 86.vouch 核对
8UAbTqB- A..,. 87.trace 追查
K]0Q=HY{. $-Ud&sjn 88.audit sampling 审计抽样
m~upTQz UIpW#t 89.error 误差
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+ Sk*-B@!S 90.expected error 预期误差
QH_0U`3 &3jq'@6 91.population 总体
V !Cu%4 _;8aiZt|u 92.sampling risk 抽样风险
_.E y_K_1 H,/|pP. 93.non- sampling risk 非抽样风险
gnAM} H<^*V8J 'w 94.sampling unit 抽样单位
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v6 zw13Tu 95.statistical sampling 统计抽样
(WW*yv.J OHz>B!` 96.tolerable error 可容忍误差
P>*g'OK^!G 5kX#qT= 97.the risk of under reliance 信赖不足风险
3$]SP1Mc( aWp9K+4R$/ 98.the risk of over reliance 信赖过度风险
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t 99.the risk of incorrect rejection 误拒风险
6SYQRK nG0Uv%?{pj 100. the risk of incorrect acceptance 误受风险
Lk%u(duU^ <NIg`B@ 's 101.working trial balance 试算平衡表
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(r&e| 102.index and cross-referencing 索引和交叉索引
-jBk e ]@Ex 103.cash receipt 现金收入
SUSam/xeg" =1rq?M eX 104.cash disbursement 现金支出
UfE41el: MNy)= d&<P 105.bank statement 银行对账单
(9;qV:0` r_sZw@lqJ 106.bank reconciliation 银行存款余额调节表
X>i`z o6@Hj+,, 107.balance sheet date
资产负债表日
w(lxq:>" LU#DkuIG 108.net realizable value 可变现净值
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Jk$XL<t U}c[oA 110.sale invoice 销售发票
MX3ss,F njz:7]>e 111.price list 价目表
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gSR49!Q 112.positive confirmation request 积极式询证函
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[ v>vU]6l 113.negative confirmation request 消极式询证函
D,aJ`PK~ Dxc`K?M 114.purchase requisition 请购单
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q \M]w I 115.receiving report 验收报告
eRlJ 8"C;I=]8 116.gross margin 毛利
?}QHEk:H o=!3=2@dh 117.manufacturing overhead 制造费用
qXHr[C" $,vZX u|Qw 118.material requisition 领料单
[zO C*e)UPK` 119.inventory-taking 存货盘点
kNX(@f Y(>]7 120.bond certificate 债券
F",S}cK*MH IN? A`A 121.stock certificate 股票
/MS*_ |51z&dG 122.audit report 审计报告
'/gw`MJ OL{U^uOhY 123.entity 被审计单位
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8+j 124.addressee of the audit report 审计报告的收件人
.x__X3P>\ RvL-SI%E 125.unqualified opinion 无保留意见
%ZV a{Nc G0sg\] 126.qualified opinion 保留意见
@@U'I^iG E'p5 127.disclaimer of opinion 无法表示意见
>+v)^7c ^s@?\v 128.adverse opinion 否定意见
PVAs# ~ (7nWv43 查看《
注会考试《审计》中的128个英文单词(一) 》
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