61.assessed level of material misstatement risk 重大错报风险的评估水平
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1+*-g^r 1SjVj9{: 62.simall business 小规模企业
"m^gCN}c @\F7nhSfa 63.accounting system
会计系统
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E Mk#r_:[BS 64.test of control 控制测试
}T.>p#z SlB`ktcfI 65.walk-through test 穿行测试
K{_~W yRF A~Sc ] M 66.communication 沟通
=iW hK~S H&ek"nP_ 67.flow chart 流程图
'G65zz %6(\Ki6I 68.reperformance of internal control 重新执行
s7yKxg+`{ SHYekX 69.audit evidence
审计证据
7Z2D}O+ 4-[U[JJc 70.substantive procedures 实质性程序
gWHY7rv @VP/kut 71.assertions 认定
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MCA~N 72.esistence 存在
8*8Y\" VJ-t#q" 73.occurrence 发生
iyCH)MA !KXcg9e 74.completeness 完整性
`Zuo`GP*1 P4"BX*x 75.rights and obligations 权利和义务
5(#z)T }2LG9B% 76.valuation and allocation 计价和分摊
H%n/;DW J37vA zK% 77.cutoff 截止
kVsX/~$ aT2%Az@j 78.accuracy 准确性
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%c+O/ 79.classification 分类
8Q/cJ+& +>1Yp"> ? 80.inspection 检查
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LT{g^g 81.supervision of counting 监盘
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4 EIzTbW{p 82.observation 观察
SLP$|E; }6LcimQyK 83.confirmation 函证
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rY Puo 84.computation 计算
MA tF, 6$PQ$ 85.analytical procedures 分析程序
0KExB{ K zz3{+1w] 86.vouch 核对
9ox5,7ZQ Se??E+aX 87.trace 追查
*9KT@"v ) 5`^@zx 88.audit sampling 审计抽样
n=rmf*,? q ) 5s'( 89.error 误差
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Xb,)1t g[b;1$ 90.expected error 预期误差
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a+J4Zr3 xPF.c,6b4= 91.population 总体
# .&t'"u )sIzBC 92.sampling risk 抽样风险
CiU^U|~ 'L :p<:0W2! 93.non- sampling risk 非抽样风险
f~?5;f:E $!'Vn)Z7 94.sampling unit 抽样单位
NB3+kf , kazgI>"Q8 95.statistical sampling 统计抽样
]\ZJaU80I~ }cW8B"_" 96.tolerable error 可容忍误差
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<!W9EM r^s$U,e#~ 98.the risk of over reliance 信赖过度风险
@(/$;I, G?s;L NR 99.the risk of incorrect rejection 误拒风险
+;@R&Y 5#_GuL% 100. the risk of incorrect acceptance 误受风险
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h/aG."U 101.working trial balance 试算平衡表
&z\?A2Mw% }e"2Nc_UG 102.index and cross-referencing 索引和交叉索引
iF##3H$c vO zUAi 103.cash receipt 现金收入
a#Z#-y! 4tiCxf) 104.cash disbursement 现金支出
jRk1Iu| 7 OlW5k`B 105.bank statement 银行对账单
#)DDQ?D `sdbo](76 106.bank reconciliation 银行存款余额调节表
eZpi+BRS6 BW`Tw^j 107.balance sheet date
资产负债表日
-k,}LJjo `+(JwQC4 108.net realizable value 可变现净值
j}%C;;MPH w(%$~]h 109.storeroom 仓库
\o? ]x_14$rk 110.sale invoice 销售发票
z[+pN:47 t(^Lh.<a 111.price list 价目表
Ip,0C8T`Q Xs4G#QsAJ 112.positive confirmation request 积极式询证函
_rUsb4r lt l(SIi 113.negative confirmation request 消极式询证函
TY#pj <ot%>\C 114.purchase requisition 请购单
bsWDjV~ `Z#]lS? 115.receiving report 验收报告
y5V]uQSD SP|Dz,o 116.gross margin 毛利
#0M,g V,3$>4x 117.manufacturing overhead 制造费用
}PzYt~Z`@ @aoHz8K 118.material requisition 领料单
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]%c_])( =Rf!i78c5 119.inventory-taking 存货盘点
`{@?O%UB 74Il]i1= 120.bond certificate 债券
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'J|yq 122.audit report 审计报告
0V#eC gl6 *bB= 123.entity 被审计单位
gY@$g /aMeKM[L` 124.addressee of the audit report 审计报告的收件人
<7~+ehu I^y,@EHR 125.unqualified opinion 无保留意见
cM+s)4TPL 5zII4ukn* 126.qualified opinion 保留意见
}~ o>H a; \CE8S+Z% 127.disclaimer of opinion 无法表示意见
D\GP+Ota 0 Pa\:^/6 128.adverse opinion 否定意见
@MGc_"b GfT`>M?QGK 查看《
注会考试《审计》中的128个英文单词(一) 》
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