61.assessed level of material misstatement risk 重大错报风险的评估水平
x21XzGLY|} *^iSP(dg 62.simall business 小规模企业
C{G;G@/7 $Ji;zR4, 63.accounting system
会计系统
K}DrJ/s b%h.>ij? 64.test of control 控制测试
R_=fH\c; ?^ R"a## 65.walk-through test 穿行测试
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84 k/M{2Po+ 66.communication 沟通
OGcW]i $T_>WUiK 67.flow chart 流程图
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w\_F$ 68.reperformance of internal control 重新执行
On(.(7sNc Q yhu=_& 69.audit evidence
审计证据
q#F+^)DD [ v=daafO 70.substantive procedures 实质性程序
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I[ g77 :92 71.assertions 认定
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r)5jf E_0i9 72.esistence 存在
R1Fcd@DWD hGI5^!Cq 73.occurrence 发生
Q]]M;( 4WPco"xH! 74.completeness 完整性
W!|l_/L' hb(H-`16 75.rights and obligations 权利和义务
lSy_cItF (ylZ[M&B: 76.valuation and allocation 计价和分摊
hbSKlb0d 5^{ I}Q 77.cutoff 截止
zj$Ve I5]58Ohx 78.accuracy 准确性
s~A:*2 \ x=N0H 79.classification 分类
+.v+Opp, d>0 j!+s 80.inspection 检查
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GR )"g @"LJ= 81.supervision of counting 监盘
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4 Z^ .qX\<M 82.observation 观察
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QrLXAK\5 83.confirmation 函证
z3M6<.K ,nWZJ&B 84.computation 计算
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{5SJ0'.B2g @2eH;?uO 86.vouch 核对
0IQ|`C. sUZ2A1J} 87.trace 追查
qxHsmGV 1]aya( 88.audit sampling 审计抽样
0L\vi KssIoP 89.error 误差
5N907XVu 'EB5# 90.expected error 预期误差
s5ILl wr @9g!5dcT 91.population 总体
lgC^32y -];Hb'M.!e 92.sampling risk 抽样风险
,%KMi-w]q, mFyYn,Mu| 93.non- sampling risk 非抽样风险
zeuSk|O (Li)@Cn% 94.sampling unit 抽样单位
Mvk#$:8e _mDvRFq 95.statistical sampling 统计抽样
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nN(Q}bF 96.tolerable error 可容忍误差
~{D:vj4> Ifj%" RI 97.the risk of under reliance 信赖不足风险
nVk]Qe ,]=Qgn 98.the risk of over reliance 信赖过度风险
[jF\"#A `4"&_ltD 99.the risk of incorrect rejection 误拒风险
=@k3*#\ QezDm^< 100. the risk of incorrect acceptance 误受风险
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8I_\: 101.working trial balance 试算平衡表
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*rh= tUs{/Je 102.index and cross-referencing 索引和交叉索引
1F?ylZ|~ \JGRd8S[ 103.cash receipt 现金收入
SFa^$w BYs^?IfW 104.cash disbursement 现金支出
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7h.:XlUm| !n5s/"'H 106.bank reconciliation 银行存款余额调节表
Jm}zit:o U=UnE"h 107.balance sheet date
资产负债表日
}u'O<d~z? s}":lXkrw 108.net realizable value 可变现净值
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2n5{H fpY +luW=j0V 110.sale invoice 销售发票
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111.price list 价目表
;AgXl%Q L QP4#7 112.positive confirmation request 积极式询证函
6b#J!:? >5-]Ur~ 113.negative confirmation request 消极式询证函
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XA.9Uv agW#"9]WM 114.purchase requisition 请购单
VUGVIy. Yim` 3>#t 115.receiving report 验收报告
$kk!NAW ic|>JX$G 116.gross margin 毛利
lr@H4EJ{ 8fs::}0 117.manufacturing overhead 制造费用
p uLQ_MNV =9vmRh?8 118.material requisition 领料单
`=f1rXhI+1 )*3sE1 119.inventory-taking 存货盘点
Xa32p_|5~ kT6EHuB 120.bond certificate 债券
z"lRfOWI \muC_9k
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K.jm>]'z4; kzLtI w&. 122.audit report 审计报告
lGP'OY"Q =2[U4<d!R 123.entity 被审计单位
L`{EXn[ 4d0<uB&v' 124.addressee of the audit report 审计报告的收件人
1 ~#p3)B UZ+FV;< 125.unqualified opinion 无保留意见
gRdg3qvU oXkxd3 126.qualified opinion 保留意见
bbU{ />yW L3-tD67oa 127.disclaimer of opinion 无法表示意见
yjP;o`z% (PN!k0Y 128.adverse opinion 否定意见
slKL(-D{ _'E,g@ 查看《
注会考试《审计》中的128个英文单词(一) 》
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