61.assessed level of material misstatement risk 重大错报风险的评估水平
bqAW h.PBe 62.simall business 小规模企业
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kJ 1Q>nS[ 64.test of control 控制测试
bu]"?bc z2uL[deN'" 65.walk-through test 穿行测试
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h[hXE 66.communication 沟通
?FAI@4 1Hr}n6s 67.flow chart 流程图
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68.reperformance of internal control 重新执行
">oySo.B? K@O^\ 69.audit evidence
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R74 !,m 70.substantive procedures 实质性程序
\x}\)m_7M< @vt.Db 71.assertions 认定
E&P2E3P Kp`{-dUf 72.esistence 存在
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i7Up AHd/ p%3z*2,( 74.completeness 完整性
u=.8M`FxP aj1]ZT\ 75.rights and obligations 权利和义务
@KQ.t F* %y6(+I#P 76.valuation and allocation 计价和分摊
lvO6&sF1 cq4~(PXTg 77.cutoff 截止
t*gZcw5 r LjI`$r.B 78.accuracy 准确性
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Oi l6/VJ~(}' 80.inspection 检查
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%,i O[Vet/^) 81.supervision of counting 监盘
|C[!A K~TwyB-h 82.observation 观察
("9bV8:@B Jka>Er 83.confirmation 函证
heVkCM : X Q#K1Z 84.computation 计算
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>'*%wf[{ PI9,*rOy 86.vouch 核对
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Uj<[O 88.audit sampling 审计抽样
Jo5B mh0 6"Uu;Q 89.error 误差
uJw?5kEbv< vK',!1]y 90.expected error 预期误差
w% %q/![uy M/N8bIC! Q 91.population 总体
v:t;Uk^Y v e&d"8+] 92.sampling risk 抽样风险
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u8Ys2KLpL e^y9Kmd 94.sampling unit 抽样单位
7v5]%%E/ ]auvtm-[ 95.statistical sampling 统计抽样
!oWB5x~:P {VcRur}&Y8 96.tolerable error 可容忍误差
3s6obw$ki c1#0o)q*7 97.the risk of under reliance 信赖不足风险
1m*)MZ) ,!#Am13 98.the risk of over reliance 信赖过度风险
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TZ/C#ir( 99.the risk of incorrect rejection 误拒风险
L&p R# y )QLR<wf 100. the risk of incorrect acceptance 误受风险
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`U 101.working trial balance 试算平衡表
19E(Hsz bMO^}qR` 102.index and cross-referencing 索引和交叉索引
l6 G6H$ @{Rb]d?&F? 103.cash receipt 现金收入
q$:1Xkl Z-iU7 O 104.cash disbursement 现金支出
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Lt0&Q~ 105.bank statement 银行对账单
msl.{ lw@Yn>eza 106.bank reconciliation 银行存款余额调节表
q0.!T0i AdDX_\V,* 107.balance sheet date
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\<7Bx[/D4 Qit&cnO 108.net realizable value 可变现净值
wvv+~K9jq E'08'8y 109.storeroom 仓库
%3z[;&*3O @{/)k%U 110.sale invoice 销售发票
z?byNd8 dbf<k%i6 111.price list 价目表
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:l-<a 112.positive confirmation request 积极式询证函
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s= Fp[>qA 113.negative confirmation request 消极式询证函
@:N8V[*u v;,W ^#` 114.purchase requisition 请购单
m$vq%[/# f_~T 115.receiving report 验收报告
Zbczbnj K9N31' 116.gross margin 毛利
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(? 5rsz2;#p 117.manufacturing overhead 制造费用
be+-p '2lV(>" 118.material requisition 领料单
t&?jJ7 (&8 L=lSW7R 119.inventory-taking 存货盘点
X!KX4H ,DFN:uf=l 120.bond certificate 债券
AiHU*dp6 ChiIQWFE 121.stock certificate 股票
>|3Y+X N9-0b 122.audit report 审计报告
um9&f~M x^lcT 123.entity 被审计单位
=xk>yw!O) c=v016r\ 124.addressee of the audit report 审计报告的收件人
Oo|JIr7i qiz(k:\o 125.unqualified opinion 无保留意见
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}3lG'Y#Kpy Q>5f@aN 128.adverse opinion 否定意见
N@thewt| "(=g7,I4 查看《
注会考试《审计》中的128个英文单词(一) 》
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