61.assessed level of material misstatement risk 重大错报风险的评估水平
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p!d[T/ 'msmXX@q 62.simall business 小规模企业
uvB1VV4 254~:eB0 63.accounting system
会计系统
Jqru AW< GBbh ar},g 64.test of control 控制测试
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B{}>- 65.walk-through test 穿行测试
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B*,?C]0{ 6[?}6gQ 67.flow chart 流程图
d+}k g h\y-L~2E 68.reperformance of internal control 重新执行
s, XM9h>P4 HC7JMj 69.audit evidence
审计证据
Z;b+>2oL #J$qa Ul 70.substantive procedures 实质性程序
AyTx' u >&Fa(o;* 71.assertions 认定
x~/+RF XF Uix{" 72.esistence 存在
Dg2uE8k FC}oL"kk 73.occurrence 发生
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/ 0qk .Z%G@X* 74.completeness 完整性
k/lFRi-i )}-$A-p# 75.rights and obligations 权利和义务
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0I9 76.valuation and allocation 计价和分摊
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/cY^]VLe 77.cutoff 截止
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%LM -x'e+zT 79.classification 分类
i2`0|8mw' zk=\lp2 80.inspection 检查
yP\Up -7`-wu 81.supervision of counting 监盘
LfX0Z=< wUp)JI 82.observation 观察
)saR0{e0N @]'SeiNp 83.confirmation 函证
9*}gl3y X+ f9q0 84.computation 计算
.>]N+:O R^P_{_I*" 85.analytical procedures 分析程序
Do;#NLrWb ~_ P YNY`" 86.vouch 核对
:ba/W&-d h>3H7n. 87.trace 追查
;KcFy@ 6q5 8(A{;9^g 88.audit sampling 审计抽样
rn" pKUd /V^sJ($V$~ 89.error 误差
g6euXI $D_HZ"ytu 90.expected error 预期误差
-p8e nem@sB;v# 91.population 总体
#IX&9 aFB} hC>wFC 92.sampling risk 抽样风险
Y4To@TrN#\ +,_c/(P 93.non- sampling risk 非抽样风险
kwar}:` h4 vm{ho 94.sampling unit 抽样单位
sh6(z?KP YIOR$ 95.statistical sampling 统计抽样
~@fR[sg< _^T}_ 96.tolerable error 可容忍误差
Sdc*rpH"( _T]>/}}p 97.the risk of under reliance 信赖不足风险
Efr&12YSS \ X$)vK 98.the risk of over reliance 信赖过度风险
zilaP)5x6 4<}A]BQVkJ 99.the risk of incorrect rejection 误拒风险
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*z `P.CNYR<J 100. the risk of incorrect acceptance 误受风险
o#e7,O ,F:=(21 101.working trial balance 试算平衡表
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sSwDF 102.index and cross-referencing 索引和交叉索引
YzV(nEW c{>|o 103.cash receipt 现金收入
x!?Z*v@I #:{6b*} 104.cash disbursement 现金支出
V2Y$yV8g1 o!Fl]3F 105.bank statement 银行对账单
RWikJ |s|/]aD}o 106.bank reconciliation 银行存款余额调节表
jG8;]XP btQet. 107.balance sheet date
资产负债表日
j9xXKa5 QymD-A"P 108.net realizable value 可变现净值
WQt5#m; W !}q."%%J_% 109.storeroom 仓库
Cef7+fa 7) 0q--B 110.sale invoice 销售发票
xOIg|2^8 Zh,]J ` 111.price list 价目表
RVP 18ub.S k7Oy5$## 112.positive confirmation request 积极式询证函
3bts7<K= |<Bpv{]P 113.negative confirmation request 消极式询证函
U;gp)=JNT 76cEKHa< 114.purchase requisition 请购单
b-nY xd HRHrSf7 115.receiving report 验收报告
Gl>E[iO <E}N=J'uJ 116.gross margin 毛利
{^wdJZ~QLK ;+%Z@b% 117.manufacturing overhead 制造费用
xjrlc9 <gcmsiB| 118.material requisition 领料单
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D*]gM ^&m?qKN8 119.inventory-taking 存货盘点
o2}N=|& wlVvxX3% 120.bond certificate 债券
D3.VXuKn6 V6+Zh>'S 121.stock certificate 股票
\HG$V>2 Omb.53+ 122.audit report 审计报告
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OPiaG!3< 123.entity 被审计单位
ee<H@LeG 4:3_ER ]J 124.addressee of the audit report 审计报告的收件人
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z1Q2*:)c 125.unqualified opinion 无保留意见
u _X}-U gvo?([j-m 126.qualified opinion 保留意见
4:`[q E3 pK"&QPv 127.disclaimer of opinion 无法表示意见
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^B# 128.adverse opinion 否定意见
_H2tZ%RM %,;gP.dh7 查看《
注会考试《审计》中的128个英文单词(一) 》
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