61.assessed level of material misstatement risk 重大错报风险的评估水平
R%B"Gtl) 1ga.%M* 62.simall business 小规模企业
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^|-*amh 63.accounting system
会计系统
-?{bCq =>Ss:SGjT 64.test of control 控制测试
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*c *;b.x" 65.walk-through test 穿行测试
xrb %-vT ,[fn? s r 66.communication 沟通
?\[2Po]n C":i56 67.flow chart 流程图
G&8)5d[ k1Cx~Q)XC 68.reperformance of internal control 重新执行
r;m_@*] M| r6"~i 69.audit evidence
审计证据
"#Ov!t U,Py+c6 70.substantive procedures 实质性程序
pt[H5 4pNIsjl} 71.assertions 认定
3>LyEXOW n-iy;L^b 72.esistence 存在
D L0jA/f =[{YI2S 73.occurrence 发生
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@_ "A\.`*6 74.completeness 完整性
|Yq0zc! 6;"^Id 75.rights and obligations 权利和义务
\z'A6@ RW19I,d 76.valuation and allocation 计价和分摊
%@JNX}Y' 1NJ,If] 77.cutoff 截止
f44b=,Lry5 UykOQ-2-n 78.accuracy 准确性
f%r0K6p Bc1[^{`bq^ 79.classification 分类
%g1{nGah Np$peT[ 80.inspection 检查
l"9.zPvT< N$#518 81.supervision of counting 监盘
2(SK}<X ?1%/G< 82.observation 观察
=R+z\`2 H(f~B<7q 83.confirmation 函证
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}#lY): 84.computation 计算
cspO5S># g-B~"tp 85.analytical procedures 分析程序
X;$g7A iaShxoIV 86.vouch 核对
#XSs.i{ jY^wqQls 87.trace 追查
oy+`` W~ \;w$"@9 88.audit sampling 审计抽样
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D 89.error 误差
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H1+qN=]` E+XpgR5 90.expected error 预期误差
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;@"-H 91.population 总体
MD ETAd c*0pF=3 92.sampling risk 抽样风险
kaSi sjd +RIG8w] 93.non- sampling risk 非抽样风险
9rhIDA(wc cW+6Emh 94.sampling unit 抽样单位
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"f 95.statistical sampling 统计抽样
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%HV V=#L@ws 96.tolerable error 可容忍误差
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|A^!Zm 97.the risk of under reliance 信赖不足风险
^a9v5hu 'EsN{.l? 98.the risk of over reliance 信赖过度风险
2^-Z17Z} \SB~rz"A 99.the risk of incorrect rejection 误拒风险
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5p9zl=mT 100. the risk of incorrect acceptance 误受风险
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1Ar.< 101.working trial balance 试算平衡表
S;0,UgB1 SSi-Z 102.index and cross-referencing 索引和交叉索引
iTb k]$ y\}39Z(] 103.cash receipt 现金收入
a3o4> 9 c;M7[y& 104.cash disbursement 现金支出
<@;Y.76~ fC!]M hA"i 105.bank statement 银行对账单
:mwNkT2et lTNfTO^ 106.bank reconciliation 银行存款余额调节表
lWYZAF>?Ym ppv/A4Kv 107.balance sheet date
资产负债表日
dWC[p Bq}p]R3X 108.net realizable value 可变现净值
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-8-BVU 109.storeroom 仓库
KEfn$\ OG\TrW-ug 110.sale invoice 销售发票
d,"?tip/SX 4JlB\8rc 111.price list 价目表
t?[|oz:v yn;h.m [): 112.positive confirmation request 积极式询证函
SG6@Rn*^ 4AI\'M"d 113.negative confirmation request 消极式询证函
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&( P#`Mg@. 114.purchase requisition 请购单
.A;D-"! n<C4-'^U[a 115.receiving report 验收报告
fX)C8J^=G d',OQ,~{ 116.gross margin 毛利
D;@* }*+?1kv 117.manufacturing overhead 制造费用
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b_Us%{ 118.material requisition 领料单
yGN@Hd:9 !P*1^8b`f 119.inventory-taking 存货盘点
mp2J|!Lx e=b>:n 120.bond certificate 债券
f<.43kv@ Lb# e 121.stock certificate 股票
RfP>V/jy5 sS$"6 122.audit report 审计报告
; aA,H& hr%O 4&sa 123.entity 被审计单位
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e JX_hLy@` 124.addressee of the audit report 审计报告的收件人
=*Z=My}3~ dQfVdqg 125.unqualified opinion 无保留意见
~.4-\M6[ aL\vQ(1zO 126.qualified opinion 保留意见
xpo<1Sr>S klC;fm2C 127.disclaimer of opinion 无法表示意见
b-}nv`9C 4@6!E^
128.adverse opinion 否定意见
U1?*vwfKZ VV/6~jy0 查看《
注会考试《审计》中的128个英文单词(一) 》
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