61.assessed level of material misstatement risk 重大错报风险的评估水平
'uUp1+ (Jfi 3 m 62.simall business 小规模企业
RR:m<9l [E(DGt 63.accounting system
会计系统
1vu4}%nD t8s1d 64.test of control 控制测试
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r2.87 t4?g_$> 66.communication 沟通
$B4}('&4FQ ^ h^2='p 67.flow chart 流程图
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{ 68.reperformance of internal control 重新执行
ja~b5Tf9 G=3/PYp 69.audit evidence
审计证据
w\_NrsO!x j:|60hDz^ 70.substantive procedures 实质性程序
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q4 'x'8 71.assertions 认定
i#1T68y} =rgWOn8 72.esistence 存在
aQN`C{nY hzPx8sO 73.occurrence 发生
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r M[8a j&fr4t3 74.completeness 完整性
%@Ks<"9 e=Kv[R'(M 75.rights and obligations 权利和义务
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Y m[oe$yH 76.valuation and allocation 计价和分摊
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{ 77.cutoff 截止
#X"\:yN V{Idj\~Jh 78.accuracy 准确性
dWD,iO_"@ $EviGZFAaR 79.classification 分类
2{p`"xX )gR14a 80.inspection 检查
p>K'6lCa w}NgFrL 81.supervision of counting 监盘
8t}=?:B+{ (L|SE4 82.observation 观察
=]xNpX) 2WE 83.confirmation 函证
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qR]4m]o 84.computation 计算
cw"x0 RS 2y_rsu\ 85.analytical procedures 分析程序
bdaZ{5^{ h,140pW 86.vouch 核对
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m|8 (P`{0^O"} 87.trace 追查
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P60 3P 89.error 误差
?]9uHrdsN} nQ$N(2<Fe 90.expected error 预期误差
U"m!f*a $Q{1^ 91.population 总体
?783LBe crgYr$@s? 92.sampling risk 抽样风险
& p_;&P_ i6`8yw 93.non- sampling risk 非抽样风险
~d5"<`<^o M5ZWcD.1 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
R@VO3zs W g+k6pi* 96.tolerable error 可容忍误差
ljt1:@SN( mH{cGu? 97.the risk of under reliance 信赖不足风险
&/JnAfmYqt ['R=@. 98.the risk of over reliance 信赖过度风险
J1R%w{ /$eEj 99.the risk of incorrect rejection 误拒风险
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2#* 100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
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u 102.index and cross-referencing 索引和交叉索引
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9T cF(9[8c{ 103.cash receipt 现金收入
X! 2|_ ~36c0 = 104.cash disbursement 现金支出
(B$FX<K3 8V|-BP5^ 105.bank statement 银行对账单
ZcWl{e4 @nT8[v 106.bank reconciliation 银行存款余额调节表
+z[!]^H]4 .ERO*Tj 107.balance sheet date
资产负债表日
hYWWvJ)S RDqC$Gu 108.net realizable value 可变现净值
bZG$ biq ;XtDz 109.storeroom 仓库
rSJ}qRXwU /uyQ>Y*-\Y 110.sale invoice 销售发票
%@xYg{ =0f8W=d:Vr 111.price list 价目表
#TSM#Uqe }jk^M|Z"Oz 112.positive confirmation request 积极式询证函
@<6-uk3S u?J(l)gd 113.negative confirmation request 消极式询证函
=f|>7m.p 'PYl%2 114.purchase requisition 请购单
_x'StD *ap#*}r!Nk 115.receiving report 验收报告
z::2O/ho (qG$u& 116.gross margin 毛利
Qdn:4yk ?#[K&$} 117.manufacturing overhead 制造费用
3AL.UBj&} *AA1e}R{B 118.material requisition 领料单
(\I =v". y@Or2bO# 119.inventory-taking 存货盘点
]e3nnS1*. dog,vUu 120.bond certificate 债券
>lj3MNSH nSC>x:jY5/ 121.stock certificate 股票
W&Hf}qs jFc{$#g- 122.audit report 审计报告
s6]f#s5o Aa Ma9hvT! 123.entity 被审计单位
.)GVb<w "D/ fB%h` 124.addressee of the audit report 审计报告的收件人
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Nd+X@j 125.unqualified opinion 无保留意见
qXF"1f_+ 3TtW2h>M 126.qualified opinion 保留意见
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lm\u(3_$ 127.disclaimer of opinion 无法表示意见
aF=VJ+5 *,pqpD> 128.adverse opinion 否定意见
`2oi~^. ?l (hS\N, 查看《
注会考试《审计》中的128个英文单词(一) 》
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