61.assessed level of material misstatement risk 重大错报风险的评估水平
>#Obhs|S{C 8LMO2Wyq 62.simall business 小规模企业
6zGM[2 ('u\rc2R 63.accounting system
会计系统
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v3, ? !dy 64.test of control 控制测试
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XR_EY )zR(e>VX 65.walk-through test 穿行测试
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_ Z"T#"FDIr 66.communication 沟通
c9 c_7g'q- /7)l 22< 67.flow chart 流程图
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A32 ZB5:FtW4 68.reperformance of internal control 重新执行
%}nNwuJ )Uk!;b 69.audit evidence
审计证据
:=iP_*# ~KW|<n4m 70.substantive procedures 实质性程序
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; b85r=tm 71.assertions 认定
:&{:$-h! %ZajM 72.esistence 存在
w4m)lQM l=*60Ag\J~ 73.occurrence 发生
r ^m8kYezQ tLz,t&h 74.completeness 完整性
sr=~Uq{g ^Pq4 n%x 75.rights and obligations 权利和义务
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5}i 76.valuation and allocation 计价和分摊
R8*z}xy{ G=.vo3 77.cutoff 截止
'nrXRDb =41g9UQ 78.accuracy 准确性
/oWn0 s?:&# 79.classification 分类
CTG:C5OK v `a:Lj 80.inspection 检查
8%@![$q<g _DlX F 81.supervision of counting 监盘
TQ{rg2_T A*$JF>`7 82.observation 观察
G` _LD+ ?>p(* 83.confirmation 函证
xksd&X: "}ms| 84.computation 计算
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noc^ Z8 X=Md8= 85.analytical procedures 分析程序
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&zxqVI$4 86.vouch 核对
]f3[I3;K j.?c~Fh 87.trace 追查
PQkFzyk kK0.j)( 88.audit sampling 审计抽样
/e2CB "c u["3| `C5 89.error 误差
wNk 0F7Ck ,EE,W0/zzM 90.expected error 预期误差
Mx7 StuQ} 91.population 总体
d;4LHQ0yU m=qEQy6#2u 92.sampling risk 抽样风险
'^npZa'%sW xF#'+Y 93.non- sampling risk 非抽样风险
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;_U,%c ou{}\^DgQ 94.sampling unit 抽样单位
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jVmK Y-&SZI4H 95.statistical sampling 统计抽样
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y[ 96.tolerable error 可容忍误差
3Uy4 8ue i40'U?eG~6 97.the risk of under reliance 信赖不足风险
3tt3:`g O<RLw)nzg 98.the risk of over reliance 信赖过度风险
\~(scz$ ]52.nxs~ 99.the risk of incorrect rejection 误拒风险
ma gZmY~ L&I8lG 100. the risk of incorrect acceptance 误受风险
9GV1@'<Y] _K4E6c_ 101.working trial balance 试算平衡表
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X0}+X'3 KkIgyLM 103.cash receipt 现金收入
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104.cash disbursement 现金支出
xk#q_!(j ~fht [S?@M 105.bank statement 银行对账单
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4eRV?tE9 106.bank reconciliation 银行存款余额调节表
pz hPEp; |*T`3@R;3 107.balance sheet date
资产负债表日
Qvx[F:#Tk e2dg{n$6" 108.net realizable value 可变现净值
zUIh^hbFf Z)7|m 109.storeroom 仓库
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` 110.sale invoice 销售发票
DH>>u }Z,x F` 111.price list 价目表
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/2l 'bb*$T0= 112.positive confirmation request 积极式询证函
}#<mK3MBe *B3 4 113.negative confirmation request 消极式询证函
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2LTMt? 114.purchase requisition 请购单
.,9e~6} *M]@}'N 115.receiving report 验收报告
6z'3e\x 0^-1/Ec 116.gross margin 毛利
7;i [ Jqp;8DV} 117.manufacturing overhead 制造费用
l(<=JUO; r-s9]0"7~ 118.material requisition 领料单
Bs!F |x( 6/=0RTd 119.inventory-taking 存货盘点
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O+)[D 120.bond certificate 债券
>* )fmfY 0^m`jD 121.stock certificate 股票
sA|!b.q *De}3-e1b 122.audit report 审计报告
I)AbH<G{ n([9U0!gu 123.entity 被审计单位
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tfk 124.addressee of the audit report 审计报告的收件人
Oj,v88= '~\\:37+ 125.unqualified opinion 无保留意见
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I!` .ED8b5t| 126.qualified opinion 保留意见
i!i=6m.q7 U(rY,4' 127.disclaimer of opinion 无法表示意见
|6O7_U#q Rh :|ij>B 128.adverse opinion 否定意见
.dO8I/lhV >|1$Pv? 查看《
注会考试《审计》中的128个英文单词(一) 》
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