61.assessed level of material misstatement risk 重大错报风险的评估水平
S~<$Hy*kh zU,9T 62.simall business 小规模企业
kc2PoJ _H9 MwJ 63.accounting system
会计系统
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64.test of control 控制测试
m1j*mtu C/_ZUF(V 65.walk-through test 穿行测试
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Oylf<&knF\ _;W.q7b] 67.flow chart 流程图
Vo4,@scG \Yy$MLs 68.reperformance of internal control 重新执行
se ba9y {WJ m 69.audit evidence
审计证据
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(>c 70.substantive procedures 实质性程序
Z3%}ajPu[ #`~C)=- 71.assertions 认定
&C:IX\ oxr#7Ei0d 72.esistence 存在
2"COP> oph}5Krd) 73.occurrence 发生
,1hxw<sNR ]GUvV&6@( 74.completeness 完整性
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+AXs<j )tG\vk=@ 75.rights and obligations 权利和义务
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8,; 76.valuation and allocation 计价和分摊
cv8L-Z>x.= C=-=_>Q,L< 77.cutoff 截止
3\AU 72- Fzm*Pz3 78.accuracy 准确性
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#+JG(^%B 79.classification 分类
_,kj:R. 6o^,@~:R 80.inspection 检查
rDl*d`He! CJtcn_.F 81.supervision of counting 监盘
N1}c9} C^s^D: 82.observation 观察
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ht|z<XJ 57aXQ8u{ 84.computation 计算
XWDL5K 6e (Qwt 85.analytical procedures 分析程序
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_r:4JS Y2|#V# 87.trace 追查
4Xgg%@C \$R_YKGf1G 88.audit sampling 审计抽样
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Y1L[;)H n 16w|O|^< 90.expected error 预期误差
p5Z"|\ czA5n 91.population 总体
Y)1PB+ &\#sI9 92.sampling risk 抽样风险
@>u}eB>Kn s kvGU(G} 93.non- sampling risk 非抽样风险
ks&*O!h yUeCc"Vf 94.sampling unit 抽样单位
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u(* Amp#GR1CA 95.statistical sampling 统计抽样
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%S, }\hVy(\c 96.tolerable error 可容忍误差
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jV.j\ :Hn6b$Vy8 97.the risk of under reliance 信赖不足风险
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5t{ 98.the risk of over reliance 信赖过度风险
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8k2?}/+ 99.the risk of incorrect rejection 误拒风险
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?ik6 1!ii;s^e 100. the risk of incorrect acceptance 误受风险
VQ"hUX8 Nc1"g1JR 101.working trial balance 试算平衡表
&[_g6OL Ua<5U5 102.index and cross-referencing 索引和交叉索引
Ld\R:{M" [\'%?BH(^ 103.cash receipt 现金收入
k\wW##=v Bu#E9hJFvA 104.cash disbursement 现金支出
2 X.r%&!1M bhID#& 105.bank statement 银行对账单
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<Z=c 106.bank reconciliation 银行存款余额调节表
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fSF \O}E7- 107.balance sheet date
资产负债表日
FI[A[*fi ccNd'2P 108.net realizable value 可变现净值
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| ydFD!mO 109.storeroom 仓库
;>#wU' W_||6LbZy 110.sale invoice 销售发票
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h 112.positive confirmation request 积极式询证函
M:XSQ["6>V :a^t3s 113.negative confirmation request 消极式询证函
]|!OP MV<^!W 114.purchase requisition 请购单
N+++4; VkvB<3 115.receiving report 验收报告
48c1gUwoP RzxNbeki[W 116.gross margin 毛利
1jCLO} Mc=$/ o 117.manufacturing overhead 制造费用
LyZ.l*h%=m Z('Z 118.material requisition 领料单
tU4s'J XnDUa3 119.inventory-taking 存货盘点
t|a2;aq_ OPwtV9% 120.bond certificate 债券
AZ0;3<FfLp *$yR*}A 121.stock certificate 股票
1s%#$ 7 7"aN#;& 122.audit report 审计报告
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`7 S)lkz'tdk 123.entity 被审计单位
+s(HOq)b }0eF~>Df 124.addressee of the audit report 审计报告的收件人
2#P*, 0":ib0= 125.unqualified opinion 无保留意见
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Yb+yw_5 >CrA;\l 127.disclaimer of opinion 无法表示意见
c0PIc^R(@ RLw;(*(g 128.adverse opinion 否定意见
p qfUW+> cimp/n" 查看《
注会考试《审计》中的128个英文单词(一) 》
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