61.assessed level of material misstatement risk 重大错报风险的评估水平
x;A.Ll 'u6n,yRm 62.simall business 小规模企业
d2Ta&Md ywA7hm 63.accounting system
会计系统
aev(CY,z 6xx(o 64.test of control 控制测试
f9vitFkb+ YmLpGqNv 65.walk-through test 穿行测试
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nBZ :$D ?nZe.z-%6 66.communication 沟通
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0O 0/uy'JvWru 67.flow chart 流程图
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- sW76RKX8 68.reperformance of internal control 重新执行
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I1tG A0bR.*3 69.audit evidence
审计证据
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70.substantive procedures 实质性程序
0 gR_1~3 z=Xh 71.assertions 认定
HQMug 3rX40>Cs8 72.esistence 存在
LQV&;O4' B_>r|^Vh 73.occurrence 发生
<,Mf[R2N> ~cV";cD5 74.completeness 完整性
*'@sm* "bz]5c~ 75.rights and obligations 权利和义务
FcyFE~>2 . Ctd$ 76.valuation and allocation 计价和分摊
z>)lp$ 8Yo;oHk7 77.cutoff 截止
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T(Ib oA3;P]~[ 78.accuracy 准确性
ay]l\d2!3 jwSPLq% 79.classification 分类
i`=%X{9 4RfBXVS 80.inspection 检查
U5p 3b; O`T_'.Lk 81.supervision of counting 监盘
uzhTNf c )=a;_h 82.observation 观察
w+a5/i@ \["I.gQ 83.confirmation 函证
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X IkO[R1K 84.computation 计算
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'*^9'= JL>DRIR%NV 86.vouch 核对
@FF80U4' <C451+95 87.trace 追查
V Ds0+RC X"7x_yOZ 88.audit sampling 审计抽样
]dgi]R|` ,aIkiT 89.error 误差
u=Xpu,q ZrB(!L~7 90.expected error 预期误差
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6OqF-nso[E ./^8L( 92.sampling risk 抽样风险
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~(B%E' {ft |* 94.sampling unit 抽样单位
r! [Qpb-: ;#mm_*L%@ 95.statistical sampling 统计抽样
g:@4/+TSt bh#6yvpMR 96.tolerable error 可容忍误差
.zTkOkL +\?+cXSc 97.the risk of under reliance 信赖不足风险
/U-+ClZi@ <[ u(il 98.the risk of over reliance 信赖过度风险
& eqqgLz o-JB,^TE 99.the risk of incorrect rejection 误拒风险
Rt5pl,Nf &Pc.[k 100. the risk of incorrect acceptance 误受风险
-*OL+ .gt;:8fw{ 101.working trial balance 试算平衡表
BzV97' f1sp6S0V\ 102.index and cross-referencing 索引和交叉索引
3Tp8t6*nL *`LrvE@t 103.cash receipt 现金收入
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# MWK)Bn 104.cash disbursement 现金支出
rhZp H!Dj.]T 105.bank statement 银行对账单
mn*}U R 6']G HDK 106.bank reconciliation 银行存款余额调节表
5evk_f t=|}?lN< 107.balance sheet date
资产负债表日
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P 108.net realizable value 可变现净值
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!:d3 g^7zDU&' 109.storeroom 仓库
/I{K_G@ 0C\cM92o 110.sale invoice 销售发票
}E[vW [:qJ1^U U 111.price list 价目表
LC$M_Cpw .J8 gW 112.positive confirmation request 积极式询证函
9U4[o<G]= XBB>" 113.negative confirmation request 消极式询证函
uH,/S4?X s,kY12<7m 114.purchase requisition 请购单
mN . E7hs+Mh 115.receiving report 验收报告
yeBfzKI{b hwQ|'^(@O 116.gross margin 毛利
Qr7|;l3 "]Uj _d 117.manufacturing overhead 制造费用
^f-)gZ& NU+PG`Vb 118.material requisition 领料单
[>\e@ = 4\k{E-x $ 119.inventory-taking 存货盘点
G l2WbY SuNc&e#( 120.bond certificate 债券
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cfRUVe 122.audit report 审计报告
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G2 V$8lh p$= 3$I 124.addressee of the audit report 审计报告的收件人
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s{{8!Q 125.unqualified opinion 无保留意见
DiY74D Ciz,1IV 126.qualified opinion 保留意见
VS_\bIC .Cs'@[Ciy 127.disclaimer of opinion 无法表示意见
A$n.'*gK p@O,-&/D 128.adverse opinion 否定意见
.*xO/pn g_k95k3V' 查看《
注会考试《审计》中的128个英文单词(一) 》
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