61.assessed level of material misstatement risk 重大错报风险的评估水平
0S!K{xyR fIU#M]Xx 62.simall business 小规模企业
VU3upy< p_%Rt"! 63.accounting system
会计系统
2fd{hJDq;5 d\8l`Krs[_ 64.test of control 控制测试
htF] W|z gjD Ho$ 65.walk-through test 穿行测试
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_(;A! rg!r[1c 66.communication 沟通
oZ|\vA%4^ >|UOz& 67.flow chart 流程图
W/h[A3 `3N @:#eb1<S 68.reperformance of internal control 重新执行
4|DWOQ': M .mfw#* 69.audit evidence
审计证据
YIYmiv5 uKHxe~ 70.substantive procedures 实质性程序
zK@@p+n_#. _q-*7hCQ` 71.assertions 认定
`[i r}+S MQ8J<A Pf- 72.esistence 存在
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73.occurrence 发生
C~/a- v.qrz"98- 74.completeness 完整性
$=4QO H/M@t\$Dc 75.rights and obligations 权利和义务
}qD\0+`qi 6=Otq=WH 76.valuation and allocation 计价和分摊
eJ-nKkg~a |yPu!pfl 77.cutoff 截止
c]!V'#U N;`n@9BF 78.accuracy 准确性
TM%%O :3 }N52$L0[ 79.classification 分类
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s3/!K 80.inspection 检查
CpTjJXb Xsa]. 81.supervision of counting 监盘
Ig{0Z"> CU!Dhm/U 82.observation 观察
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() YGNP53CU 83.confirmation 函证
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01ON0 84.computation 计算
oQJtUP% x]j W<A 85.analytical procedures 分析程序
cFX p ,PDQzJY 86.vouch 核对
]6j{@z?{ kyV8K#}%8 87.trace 追查
j1<Yg,_.p )boE/4 88.audit sampling 审计抽样
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+ez gjlx~.0d 89.error 误差
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{M)Nnst"~ 90.expected error 预期误差
|DwZ{(R"W r.U`Kh]K 91.population 总体
^<6[.) `WS&rmq&' 92.sampling risk 抽样风险
|N] XJ)? /$%%s=@IL 93.non- sampling risk 非抽样风险
yf,z$CR ~}Pfu 94.sampling unit 抽样单位
%"-5 <6d 0n'_{\yz 95.statistical sampling 统计抽样
!<F3d`a vih9KBT 96.tolerable error 可容忍误差
?q [T : rVnc =k 97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险
St^5Byd< |':{lH6+1 99.the risk of incorrect rejection 误拒风险
n&!-9:0 {.]7!ISl5 100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
ji="DYtL 3(UVg!t 102.index and cross-referencing 索引和交叉索引
wgA_38To V.2_i* 103.cash receipt 现金收入
8?C5L8) &e3.:[~_? 104.cash disbursement 现金支出
|[y6Ua0 Yr|4Fl~U 105.bank statement 银行对账单
o !7va" i-&yH 106.bank reconciliation 银行存款余额调节表
6w7 7YTJ "Rl}VeDY 107.balance sheet date
资产负债表日
LH6vLuf P93@;{c( 108.net realizable value 可变现净值
@o.I ;}*N FiU#T.`9' 109.storeroom 仓库
Z6m)tZVM fc@A0Hf 110.sale invoice 销售发票
048kPXm` A2Tw<&Tw( 111.price list 价目表
[00m/fT6 D)Dr__x 112.positive confirmation request 积极式询证函
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BX 113.negative confirmation request 消极式询证函
!&\INl-Z J8D,ZfPN`d 114.purchase requisition 请购单
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A <-0]i_4sK 115.receiving report 验收报告
p4)Q&k! ?fS9J 116.gross margin 毛利
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`4<9RMun E)3NxmM# 117.manufacturing overhead 制造费用
H[|~/0?K _XT pU 118.material requisition 领料单
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hzC>~Ub5 119.inventory-taking 存货盘点
<6=c,y jqkqZF 120.bond certificate 债券
CH/rp4NeSy qY#6SO`_iy 121.stock certificate 股票
D#z:()VT( FgI3 122.audit report 审计报告
::F|8 ,2)6s\]/b 123.entity 被审计单位
RGX=) ,Lt[\_ 124.addressee of the audit report 审计报告的收件人
4`R(? -{+}@? 125.unqualified opinion 无保留意见
2px|_)i s9d_GhT%- 126.qualified opinion 保留意见
9k=3u;$v PYzvCf`? 127.disclaimer of opinion 无法表示意见
D,ln)["xm Tb-F]lg$ 128.adverse opinion 否定意见
E.>4C[O Ic4H# w 查看《
注会考试《审计》中的128个英文单词(一) 》
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