61.assessed level of material misstatement risk 重大错报风险的评估水平
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Iasv ]9CFIh 62.simall business 小规模企业
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p$'L7lrX kmW4:EA% 63.accounting system
会计系统
s<Ziegmw|g ;p//QJB9 64.test of control 控制测试
*w&e\i|7 ;uJMG 65.walk-through test 穿行测试
P0@,fd< R&&4y 7 66.communication 沟通
*wearCPeJ TOt dUO 67.flow chart 流程图
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Xvu(vA 3`g^ 69.audit evidence
审计证据
*@5 @,=d =bOW~0Z1 70.substantive procedures 实质性程序
dd;~K&_Q/i ?9/G[[( 71.assertions 认定
c{|p.hd %J(:ADu] 72.esistence 存在
q~3>R=t vsPu*[% 73.occurrence 发生
CJY$G}rk lA]8&+,ZM 74.completeness 完整性
M3\AY30L XS#Qu=,- 75.rights and obligations 权利和义务
[,Gg^*umS 6x`t{g]f, 76.valuation and allocation 计价和分摊
)nkY_'BV ^qs $v06 77.cutoff 截止
SUiOJ[5, [txE .7p 78.accuracy 准确性
t.<i:#rj>l |Cv!,]9:r 79.classification 分类
K;?+8(H e'~3oqSvR 80.inspection 检查
1EK*g;H r!v\"6:OM 81.supervision of counting 监盘
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O_af 82.observation 观察
oH@78D0A { 6il`>=C 83.confirmation 函证
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O-wzz 84.computation 计算
*dQSw)R 5pX6t 85.analytical procedures 分析程序
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YK_7ip.a[ 86.vouch 核对
sHj/; "oyo#-5z 87.trace 追查
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jWNf 88.audit sampling 审计抽样
.-zom~N-? e\rp)[>' 89.error 误差
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mh%VrAq 5xiEPh 91.population 总体
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92.sampling risk 抽样风险
NEs:},)o tQVVhXQ7 93.non- sampling risk 非抽样风险
Pz7XAcPQ( PCA4k.,T 94.sampling unit 抽样单位
mpyt5#f h[ ZN+M 95.statistical sampling 统计抽样
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P}iE+Z3 96.tolerable error 可容忍误差
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sOY:e/_F 97.the risk of under reliance 信赖不足风险
BT$_@%ea& @ Qe0! (_= 98.the risk of over reliance 信赖过度风险
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V:M{Nu& hH.G#-JO 99.the risk of incorrect rejection 误拒风险
P?<y%c< }V>T M{ 100. the risk of incorrect acceptance 误受风险
st*gs-8jJ; \V:^h[ad 101.working trial balance 试算平衡表
z:O8Ls^\T l;U?Z'n 102.index and cross-referencing 索引和交叉索引
ZCw]m#lS 2wn2.\v M 103.cash receipt 现金收入
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'w/hw'F6 x-c"%Z| 105.bank statement 银行对账单
!>tL6+yj ICCc./l| 106.bank reconciliation 银行存款余额调节表
nN;u,}e reVgqYp{{- 107.balance sheet date
资产负债表日
}]TxlSp!; Dq xs+ 108.net realizable value 可变现净值
1YA% -~ BUFv|z+H 109.storeroom 仓库
hZ3bVi)L\ y(Td/rY. 110.sale invoice 销售发票
^Cmyx3O^ $>gFf}#C 111.price list 价目表
rNM;ZPF# a.'*G6~Qgw 112.positive confirmation request 积极式询证函
c> af qR.Q,(b| 113.negative confirmation request 消极式询证函
X]=t> l6B@qYLZ 114.purchase requisition 请购单
q4q6c")zp :,^gj 115.receiving report 验收报告
ivPg9J1S V)^+?B)T 116.gross margin 毛利
?"FbsMk.d .hiSw 117.manufacturing overhead 制造费用
=sFTxd_"iQ YqG7h,F 118.material requisition 领料单
l2d{ 73h MDN--p08 119.inventory-taking 存货盘点
Q\)F;: | 'yth'[ 120.bond certificate 债券
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hph4 `{T 121.stock certificate 股票
%\DX#. +"(jjxJm 122.audit report 审计报告
^{{ qV l,:F 123.entity 被审计单位
l~.-e^p? WHI`/FM 124.addressee of the audit report 审计报告的收件人
]k(]qZ f)!Z~t & 125.unqualified opinion 无保留意见
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5IN(|B0 126.qualified opinion 保留意见
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/ 7rA;3?p) 127.disclaimer of opinion 无法表示意见
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/Pep?' 128.adverse opinion 否定意见
-&;TA0~; /bEAK- 查看《
注会考试《审计》中的128个英文单词(一) 》
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