61.assessed level of material misstatement risk 重大错报风险的评估水平
'Tru?y\ /]MB6E7& 62.simall business 小规模企业
R[>;_}5"> @sgT[P*ut 63.accounting system
会计系统
!CVBG*E^l 5E\<r/FeJ 64.test of control 控制测试
wEHAkc)Q V ~J2s 65.walk-through test 穿行测试
NrI5uC7 C<wj?!v,F[ 66.communication 沟通
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YT{ ~f]r>jQM 67.flow chart 流程图
"z#?OV5 SILvqm 68.reperformance of internal control 重新执行
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69.audit evidence
审计证据
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SJK 70.substantive procedures 实质性程序
|qy"%W@ U$/Hp#~X 71.assertions 认定
M::IE|h yhkQFB%gv 72.esistence 存在
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h -'H+lrmv 73.occurrence 发生
T956L'.+G &x0TnW"g 74.completeness 完整性
![P(B0Ct/ $?/Xk%d+ 75.rights and obligations 权利和义务
\_I)loPc8 5%Fn^u: 76.valuation and allocation 计价和分摊
|`(?<m &TkbnDuYd~ 77.cutoff 截止
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uON 78.accuracy 准确性
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eS[Y @;T#+! 79.classification 分类
~4 ~Tcn ]6VUqFO) 80.inspection 检查
(E1>} @Y&9S)xcE 81.supervision of counting 监盘
H;t8(-F@' 5KH'|z 82.observation 观察
WtdkA Sj 0)`lx9&h 83.confirmation 函证
4gv XJK- ;\*Od?1 84.computation 计算
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a]wcA 85.analytical procedures 分析程序
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Y& #c)Ou!Ldb 86.vouch 核对
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mh&- &!YH"{b 87.trace 追查
>ya- r4NT`&`g? 88.audit sampling 审计抽样
9hs{uxwuEE UWWD8~: 89.error 误差
k+R?JWC: RBD7mpd 90.expected error 预期误差
LjQ1ar\ X.AOp 91.population 总体
vYt:}$AE S7~F*CGBh 92.sampling risk 抽样风险
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[2&b 93.non- sampling risk 非抽样风险
O+o%C*`K 5B.??;xtaV 94.sampling unit 抽样单位
])wMUJWg2 ]>4Qs 95.statistical sampling 统计抽样
,/b/O4`;y i+x6aQ24 96.tolerable error 可容忍误差
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) yzNX2u1 97.the risk of under reliance 信赖不足风险
lPN< rgg :*Ggz| 98.the risk of over reliance 信赖过度风险
Lr\ B 5NF&LM;i( 99.the risk of incorrect rejection 误拒风险
MJ"Mn^:/ Mjvso0zj 100. the risk of incorrect acceptance 误受风险
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9x9Z t02"v4_i 101.working trial balance 试算平衡表
v|RaB K9M.+d4 102.index and cross-referencing 索引和交叉索引
Q|<?$.FN"8 8kc'|F\ 103.cash receipt 现金收入
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T 104.cash disbursement 现金支出
-Us% g e(\S,@VN2 105.bank statement 银行对账单
;)]zv\fC y{?jr$js< 106.bank reconciliation 银行存款余额调节表
RHAr[$ x-#9i 107.balance sheet date
资产负债表日
f$W}d0(F; '/*c Yv45 108.net realizable value 可变现净值
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xAz4ZXj=q 109.storeroom 仓库
FC(cXPX} =+=|{l?F 110.sale invoice 销售发票
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vLT!y +;iesULXn 111.price list 价目表
coVT+we [}>6n72gNh 112.positive confirmation request 积极式询证函
+2o|#`)i fvM3.P 113.negative confirmation request 消极式询证函
molowPI ;<@O^_+ 114.purchase requisition 请购单
?E_p ,#9j) }3_G| 115.receiving report 验收报告
L0VR( BXv)zE=j 116.gross margin 毛利
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i 'htA! KHF 117.manufacturing overhead 制造费用
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q8bS@\i 118.material requisition 领料单
1sLfjH hv ^k<$N 119.inventory-taking 存货盘点
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& <\~#\A=; 120.bond certificate 债券
D"f(nVEr *AQbXw]w 121.stock certificate 股票
L Hz<=]?@ 7=*k@9 122.audit report 审计报告
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7F~+Q-} wSyu^KDz 123.entity 被审计单位
i4r~eneP $K fk=@ 124.addressee of the audit report 审计报告的收件人
~ A|*]0, 64X#:t+ 125.unqualified opinion 无保留意见
[:S F(*} k$_]b0D{4 126.qualified opinion 保留意见
TC#B^m`'p 1CVaGD^r{ 127.disclaimer of opinion 无法表示意见
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b}*bgx@< 128.adverse opinion 否定意见
J5IJy3d #p`7gFl 查看《
注会考试《审计》中的128个英文单词(一) 》
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