61.assessed level of material misstatement risk 重大错报风险的评估水平
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E*bRTEw QZox3LM1&. 62.simall business 小规模企业
`=DCX%Vw hY 2PV7"[; 63.accounting system
会计系统
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m5aaY 64.test of control 控制测试
0QqzS ]?`p_G3O 65.walk-through test 穿行测试
j]"xck X2YOD2<v 66.communication 沟通
^(*O$N*# Jk`)`94I 67.flow chart 流程图
Z<<gz[$+p u/'sdt 68.reperformance of internal control 重新执行
A]%t0>EL< c@7hLUaE2 69.audit evidence
审计证据
;S`-9}6 /t)c fFM 70.substantive procedures 实质性程序
ca*[n~np zn1Rou]6 71.assertions 认定
f\U&M,L\' :yjK*"T|OD 72.esistence 存在
?}v% JUcs n o+tVm| 73.occurrence 发生
Wx)U<:^e H&Y{jqua 74.completeness 完整性
cNlY=L EvQwGt1)P 75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
Guw|00w,Q$ 0&IXzEOr 77.cutoff 截止
bTQa'y`3 i6#]$ B 78.accuracy 准确性
E+ 3yN\X( k +#l;<\2 79.classification 分类
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80.inspection 检查
l()MYuLNV qJXsf M6 81.supervision of counting 监盘
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]3nzIr 82.observation 观察
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Q tb?F}MEe 83.confirmation 函证
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Cq+U; 84.computation 计算
''OInfd? 5Sjr6l3Vq8 85.analytical procedures 分析程序
tG2OVRx8u k3>ur>aW 86.vouch 核对
koEX4q 3E!<p 87.trace 追查
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{ omv6_DdZ 88.audit sampling 审计抽样
vV6Lp C7 ]DJn 89.error 误差
yvooM'R ?(/j<,m^ 90.expected error 预期误差
n^pZXb;Y 2@R8P~^W 91.population 总体
yI.}3y{^5 2'<=H76 92.sampling risk 抽样风险
x #tu uqa4&2(I=j 93.non- sampling risk 非抽样风险
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{rN 94.sampling unit 抽样单位
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T|P1t. 95.statistical sampling 统计抽样
%]chL.s )ew[ Ak| 96.tolerable error 可容忍误差
HCJ8@nki 5"kx}f2$ 97.the risk of under reliance 信赖不足风险
XJmFJafQD ,ykPQzO 98.the risk of over reliance 信赖过度风险
'n^2|"$sH vr{'FMc 99.the risk of incorrect rejection 误拒风险
N4a`8dS| /i{tS`[F2a 100. the risk of incorrect acceptance 误受风险
A \MfF <o&o=Y8 101.working trial balance 试算平衡表
`! nJS| s-C!uq 102.index and cross-referencing 索引和交叉索引
$bZu^d, f`hyYp`d5 103.cash receipt 现金收入
,C{^`Bk-W 9u?)vR[@e 104.cash disbursement 现金支出
C#Hcv*D |oe!P}u 105.bank statement 银行对账单
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jahpji6 106.bank reconciliation 银行存款余额调节表
Xr?>uqY!M DO&+=o`" 107.balance sheet date
资产负债表日
HQ^9[HN. <$jKy 3@ 108.net realizable value 可变现净值
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@.u-)oX 109.storeroom 仓库
}rzdm9 p-5Pas 110.sale invoice 销售发票
y)3~]h\a GA|/7[I} 111.price list 价目表
[3j$ 4rP L!;^#g 112.positive confirmation request 积极式询证函
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lU~- W\it+/ 113.negative confirmation request 消极式询证函
F+ffl^BQ ug^om{e- 114.purchase requisition 请购单
cVQatm g!1I21M1~ 115.receiving report 验收报告
>vlQ|/C |x &Z~y 116.gross margin 毛利
YXF#c)# XnBm`vk?V! 117.manufacturing overhead 制造费用
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}rUqq 118.material requisition 领料单
;#3ekl{-g 7w "sJ 119.inventory-taking 存货盘点
R{*_1cyW )fNGB]% 120.bond certificate 债券
(E!%v`_0 "@.Z#d|Y 121.stock certificate 股票
r2RBrZ@1 !L4dUMo 122.audit report 审计报告
o;3j:#3 | SK's!m:r= 123.entity 被审计单位
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cX2$kIs; 125.unqualified opinion 无保留意见
Js/N()X +Dv 7:x7 126.qualified opinion 保留意见
T3=(` 4Mk8Cpz 127.disclaimer of opinion 无法表示意见
j*XjY[ f[x~)= 128.adverse opinion 否定意见
!?jK1{E3 J;S-+ 查看《
注会考试《审计》中的128个英文单词(一) 》
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