61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业
cc.zC3Hs3 N#C,_ k 63.accounting system
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?5'UrqYSW MCe=R R 64.test of control 控制测试
a[xEN7L~4D ?t'O\n)M 65.walk-through test 穿行测试
`DC)U1 <2diO= 66.communication 沟通
"%<Oadz ap +MGEO+ 67.flow chart 流程图
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477jS6 ^e& I Vq9z 70.substantive procedures 实质性程序
9FX'Uw s fi:Z*- 71.assertions 认定
j*q]-$ 2E 7od!:<v/ 72.esistence 存在
;l &mA1+ 87>\wUJ 73.occurrence 发生
jToA"udW/ 3vHEPm] 74.completeness 完整性
L 2Os\ '?v.O} 75.rights and obligations 权利和义务
hR[Qdu6r oslrv7EK 76.valuation and allocation 计价和分摊
U" aFi /"~CWNa 77.cutoff 截止
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78.accuracy 准确性
fN?HF'7V S3P;@Rm 79.classification 分类
X[(u]h` i.)kV B 80.inspection 检查
g.s~Ph- G 4Xe3PdE 81.supervision of counting 监盘
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v5; c}n ,-vbR& 84.computation 计算
bv4lgRE6Y P,j)m\| 85.analytical procedures 分析程序
=eDVgOZ) ]}w~fjq 86.vouch 核对
R3jhq3F\Y =Mc*~[D/ 87.trace 追查
\6T&gX W-<C%9O! 88.audit sampling 审计抽样
wZ0$ylEX ,~hvFTJI 89.error 误差
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=BMON{K 90.expected error 预期误差
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XzxV qYl%v 91.population 总体
}{n[_:[7 KWLI7fTgj$ 92.sampling risk 抽样风险
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e h&{9 &D1t 93.non- sampling risk 非抽样风险
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7Ra lOCMKaCD 94.sampling unit 抽样单位
GASDkVoij gH,^XZe 95.statistical sampling 统计抽样
%{Kp#R5E sPyq.oG 96.tolerable error 可容忍误差
:tl*>d~ XPBKQm_} 97.the risk of under reliance 信赖不足风险
jav7V"$ ==RYf*d 98.the risk of over reliance 信赖过度风险
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D8m1:kU 99.the risk of incorrect rejection 误拒风险
MXh0 a@*] #e}Q|pF 100. the risk of incorrect acceptance 误受风险
rUc2'Ct Y^M3m'd? 101.working trial balance 试算平衡表
wI'T Je, +g(>]!swb 102.index and cross-referencing 索引和交叉索引
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!=q.4b 103.cash receipt 现金收入
bE74Ui XT9]+b8(M 104.cash disbursement 现金支出
j_H9l,V IE+{W~y\ 105.bank statement 银行对账单
>=G;rs )[C]1N=tK 106.bank reconciliation 银行存款余额调节表
z\]]d?d?; DI{VJ&n66 107.balance sheet date
资产负债表日
W4%I%&j ?NOc]'<(G 108.net realizable value 可变现净值
F0qpJM, [_Fj2nb* 109.storeroom 仓库
tg_xk+x l+HmG< P 110.sale invoice 销售发票
J: vq)G\F I<L 111.price list 价目表
/H/@7> v*iD)k:|t 112.positive confirmation request 积极式询证函
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vMu6u .e 113.negative confirmation request 消极式询证函
?12[8 t6DgWKT6 114.purchase requisition 请购单
97l<9^$ "4NcszEN 115.receiving report 验收报告
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p}w{ io%WV%1_ 116.gross margin 毛利
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[IVK~D}z |L[/]@| 117.manufacturing overhead 制造费用
$ @g\wz 1Bp?HyCR 118.material requisition 领料单
@`xR1pXQ )l g>'O 119.inventory-taking 存货盘点
/*Iq,"kGz 4zKmoYt 120.bond certificate 债券
WVyk?SBw L|ZxB7xk 121.stock certificate 股票
h*d1G9%Q1 "'U+T:S 122.audit report 审计报告
sB`.G dDYD6 123.entity 被审计单位
~+|Vzm|S} _}+Aw{7!r 124.addressee of the audit report 审计报告的收件人
o]/*YaB2> tf[)Q:| 125.unqualified opinion 无保留意见
*ThP->&:( #djby}hi 126.qualified opinion 保留意见
n x4:n@J B0E`C 127.disclaimer of opinion 无法表示意见
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[GQn1ZLc 128.adverse opinion 否定意见
+*uaB (%~^Kmfb0 查看《
注会考试《审计》中的128个英文单词(一) 》
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