61.assessed level of material misstatement risk 重大错报风险的评估水平
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3B"@^] alr'If@7 62.simall business 小规模企业
u7Z-kZ Tj0qq . 63.accounting system
会计系统
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g!/O)X3 64.test of control 控制测试
l@edR)n < pBo=omQV 65.walk-through test 穿行测试
F3)w('h9c be^+X[ 66.communication 沟通
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P(|pz 67.flow chart 流程图
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)6~ CKB~&>xx 68.reperformance of internal control 重新执行
-@=As00Bg 2%!yV~Z 69.audit evidence
审计证据
_x+)Tv B!J~ t8 70.substantive procedures 实质性程序
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bSG w|t}.u 71.assertions 认定
LN=6u 4%refqWK 72.esistence 存在
=}F}XSvXH _+B{n^ { 73.occurrence 发生
TR7j`? :v$][jZ2 74.completeness 完整性
$U*b;'o Sbzx7 *X 75.rights and obligations 权利和义务
h*X5Oh6 7XM:4whw 76.valuation and allocation 计价和分摊
t=(d, kf B>]4NF\)H9 77.cutoff 截止
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\H zG^|W8um_ 78.accuracy 准确性
,8Eg/ g"}j 79.classification 分类
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dA 80.inspection 检查
Z;'5A2 s~i73Qk/ 81.supervision of counting 监盘
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f\$~cp $^K12Wcp- 82.observation 观察
K=K]R01/o }.L:(z^L,Y 83.confirmation 函证
Iz_#wO 9*Z!=Y#4, 84.computation 计算
0bz':M#k & &s0_^5B0 85.analytical procedures 分析程序
Z [Q jl* /mK."5-cm 86.vouch 核对
DeK&_)g| Z xoe/I[P]U 87.trace 追查
^1w<wB\B ?B{,%2+ 88.audit sampling 审计抽样
>1*Dg?/=S yd=NafPM 89.error 误差
+~n"@ / Z,_EhEm 90.expected error 预期误差
q;Rhx"x>T !Bu=?gf 91.population 总体
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u?^w GeFu_7u!| 92.sampling risk 抽样风险
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N 93.non- sampling risk 非抽样风险
4p6\8eytq. P;bOtT -- 94.sampling unit 抽样单位
kN g{ $aC%&&+wG 95.statistical sampling 统计抽样
{>h,@ :"Gd;~p. 96.tolerable error 可容忍误差
F9J9zs*, os[i 97.the risk of under reliance 信赖不足风险
6^QSV@N| JWsOze8# 98.the risk of over reliance 信赖过度风险
70F(`; (nnIRN<}$ 99.the risk of incorrect rejection 误拒风险
/St d6B* Ae8P'FWB> 100. the risk of incorrect acceptance 误受风险
R+<M"LriR& uB;PaZG?{ 101.working trial balance 试算平衡表
1SG^g*mf LTZ~Id-)P 102.index and cross-referencing 索引和交叉索引
V8947h|& rd ]dDG 103.cash receipt 现金收入
7<zI'^l S<o\.&J 104.cash disbursement 现金支出
2>F`H7W czcsXB l[ 105.bank statement 银行对账单
mQ=nU 7e/K YS+!s 106.bank reconciliation 银行存款余额调节表
A 6j>KTU MT^krv(G 107.balance sheet date
资产负债表日
]]6 K!O7q~s[D 108.net realizable value 可变现净值
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[=O 109.storeroom 仓库
{SwvUWOf" JL=s=9N;3 110.sale invoice 销售发票
+GlG.6 `7jdV 111.price list 价目表
u;/<uV3 4>Y\Y$3 112.positive confirmation request 积极式询证函
aMO+y91Y( NaC}KI` 113.negative confirmation request 消极式询证函
.]LP327u v]U0@#/p 114.purchase requisition 请购单
_8s1Wh G gVN&?`k*? 115.receiving report 验收报告
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a$/L?4 OcZ8:`=% 116.gross margin 毛利
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117.manufacturing overhead 制造费用
X0BBJ( e Ji;R{tZ.R 118.material requisition 领料单
oF=UjA m:C |R-IL 119.inventory-taking 存货盘点
2|}KBny f1RX`rXf 120.bond certificate 债券
}!1pA5x$ ,_U3p , 121.stock certificate 股票
9Fh1rZD< &DX 122.audit report 审计报告
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_-nIy*', = hC2_Yr>N% 124.addressee of the audit report 审计报告的收件人
S1E=EVG V38v2LI 125.unqualified opinion 无保留意见
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X t(\P8J 126.qualified opinion 保留意见
A9C M|\C@,F]8 127.disclaimer of opinion 无法表示意见
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qZB 128.adverse opinion 否定意见
[a\>"I\[ Bw*6X`'Q 查看《
注会考试《审计》中的128个英文单词(一) 》
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