61.assessed level of material misstatement risk 重大错报风险的评估水平
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1w c'*a{CV4P 62.simall business 小规模企业
\>Efd 1bGopi/ 63.accounting system
会计系统
`5H$IP1XhA y-CX}B#j 64.test of control 控制测试
N/GQt\tV< aF7nvu*N 65.walk-through test 穿行测试
$0arz{Oh u ElAnrm 66.communication 沟通
k__$Q9qj( vf8\i-U= 67.flow chart 流程图
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>MPr=W%E ^B+!N; 69.audit evidence
审计证据
-,["c9'3 1h.)#g?{ 70.substantive procedures 实质性程序
o=nsy]'& Xt#1Qs 71.assertions 认定
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KM`eIw>8 72.esistence 存在
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t!IaUW 73.occurrence 发生
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TT-h;'nJ 74.completeness 完整性
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+Q 75.rights and obligations 权利和义务
A19;1#$= E#s)52z=B 76.valuation and allocation 计价和分摊
Kt(-@\)! >"Q@bQ:e 77.cutoff 截止
Rar"B*b;$ 8iekEG$H 78.accuracy 准确性
not YeY7wR RN@ctRS 79.classification 分类
,k G>?4 R<V!%rL;; 80.inspection 检查
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o';"Q1H 81.supervision of counting 监盘
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82.observation 观察
F-*2LMe is/scv< 83.confirmation 函证
kHqzt g r/*=%~* 84.computation 计算
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M 85.analytical procedures 分析程序
uB7 V?A K5"#~\D 86.vouch 核对
WAn'kA >fIk;6<{ 87.trace 追查
K).n.:vYZ @'=Uq 88.audit sampling 审计抽样
=V^.}WtO b?eu jxqg 89.error 误差
R-P-i0~ F0690v0mB[ 90.expected error 预期误差
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dn8 91.population 总体
uWrQ&}@ D0N9Ksq 92.sampling risk 抽样风险
EJ`T$JD nF5qw>t# 93.non- sampling risk 非抽样风险
3su78e t} )P|[r 94.sampling unit 抽样单位
vpU#xm.K 5cWw7V<m 95.statistical sampling 统计抽样
<?D\+khlq IMk'#) 96.tolerable error 可容忍误差
vO;I(^Q O3CFme 97.the risk of under reliance 信赖不足风险
rhL" i^ b<]n%Q'n 98.the risk of over reliance 信赖过度风险
*]i!fzI'] N&[D>G]>v 99.the risk of incorrect rejection 误拒风险
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IG; .Udj@{ 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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102.index and cross-referencing 索引和交叉索引
v<fnB !@'%G6:. 103.cash receipt 现金收入
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]<n%, RQFI'@Ks 104.cash disbursement 现金支出
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9]_ HW[ !a~`Bs$'jr 105.bank statement 银行对账单
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B 2[gFkyqe 106.bank reconciliation 银行存款余额调节表
"HYQqNj?Z `CeJWL5{ 107.balance sheet date
资产负债表日
G/v/+oX 1@gg uRF: 108.net realizable value 可变现净值
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mR;qMX)0h 109.storeroom 仓库
Tz9`uW~Mf +78CvjG 110.sale invoice 销售发票
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\A(9u* srV.)Ur 111.price list 价目表
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kJR= Gy[O)PEEh 112.positive confirmation request 积极式询证函
cJgBI(S5 IL_d:HF|1 113.negative confirmation request 消极式询证函
<94_@3 %?e(hnM 114.purchase requisition 请购单
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0WN 115.receiving report 验收报告
S!{t6'8K +w8R!jdA 116.gross margin 毛利
E\u#t$ :pRpvhm 117.manufacturing overhead 制造费用
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L![FX {s3z"OV 118.material requisition 领料单
<58l;<0 JCY~W=;v 119.inventory-taking 存货盘点
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0 'Vg6E]/ 1&:@ 121.stock certificate 股票
bJ_cId8+ it2 a 122.audit report 审计报告
J1XL<7 M. td^l0 123.entity 被审计单位
al+ #y)+ c)&>$S8* 124.addressee of the audit report 审计报告的收件人
4'p=p#o +PK6-c\r 125.unqualified opinion 无保留意见
8z5# ]u; $W;b{H=F 126.qualified opinion 保留意见
_73h<|0 D=TL>T.bf 127.disclaimer of opinion 无法表示意见
8 ^B;1`# {RB-lfrWs 128.adverse opinion 否定意见
Yav2q3 d1joVUYE 查看《
注会考试《审计》中的128个英文单词(一) 》
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