61.assessed level of material misstatement risk 重大错报风险的评估水平
eE Kf|I N+|d3X! 62.simall business 小规模企业
xo)P?- "M
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IjSu 63.accounting system
会计系统
"4Nt\WQ Q59suL 64.test of control 控制测试
W)/#0*7 wL1MENzp*z 65.walk-through test 穿行测试
RCrCs <aw[ XFg 66.communication 沟通
`V1]k_h s.rm7r@# 67.flow chart 流程图
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o} 68.reperformance of internal control 重新执行
i%/+5gq nTas~~Q 69.audit evidence
审计证据
:s,Z<^5a)g =|=(l)8 70.substantive procedures 实质性程序
OI*H,Z" t1".0 71.assertions 认定
NbobliC= |)&%A%m 72.esistence 存在
]'cs. x2EUr,7 73.occurrence 发生
~[ jQ!tz 6863xOv{T 74.completeness 完整性
>?b!QU*a '91/md5 75.rights and obligations 权利和义务
!if >z03{=sAN 76.valuation and allocation 计价和分摊
^~dWU> O^.#d 77.cutoff 截止
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6p|q_e 78.accuracy 准确性
bOB\--:] _#niyW+?~ 79.classification 分类
0@(&eH= |>Vb9:q9Po 80.inspection 检查
Wzh`or j.Hf/vi`z 81.supervision of counting 监盘
+z( Lr=G 3F3A%C% 82.observation 观察
6<]lW xAr\gu 83.confirmation 函证
|=w@H]r hrn+UL:d 84.computation 计算
3<!7>]A h\o.&6sd 85.analytical procedures 分析程序
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86.vouch 核对
zdYjF| \<' ?8ri# 87.trace 追查
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yRU{N >j/w@Fj 88.audit sampling 审计抽样
uYN`:b8 *T/']t 89.error 误差
Wc#24:OKe3 sT)CxOV 90.expected error 预期误差
vQCy\Gi 6N4~~O 91.population 总体
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)2.Si# 92.sampling risk 抽样风险
WE?5ehEme tA;}h7/Lc~ 93.non- sampling risk 非抽样风险
oxs#866x q1,~ 94.sampling unit 抽样单位
<YY 14p u_enqC3 95.statistical sampling 统计抽样
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! mHO$bQ" 96.tolerable error 可容忍误差
CrLrw T r;{.%s7 97.the risk of under reliance 信赖不足风险
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Ss, 98.the risk of over reliance 信赖过度风险
$i&zex{\ p+eh%2Jm 99.the risk of incorrect rejection 误拒风险
6Oq7#3] \D4:Nt# 100. the risk of incorrect acceptance 误受风险
d6O[ @CyP L,\
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"]YM'. 102.index and cross-referencing 索引和交叉索引
r
p$'L7lrX /wp6KXm 103.cash receipt 现金收入
s<Ziegmw|g ;p//QJB9 104.cash disbursement 现金支出
*w&e\i|7 ;uJMG 105.bank statement 银行对账单
P0@,fd< R&&4y 7 106.bank reconciliation 银行存款余额调节表
*wearCPeJ TOt dUO 107.balance sheet date
资产负债表日
F8=+j_UGI e+WNk
2 108.net realizable value 可变现净值
7#Ft|5$~q &d!GImcxQ 109.storeroom 仓库
*@5 @,=d <)9y{J}s: 110.sale invoice 销售发票
dd;~K&_Q/i <E~'.p, 111.price list 价目表
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,(mR+a8 112.positive confirmation request 积极式询证函
lxx2H1([ FPz9N@M%Q 113.negative confirmation request 消极式询证函
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`vn 114.purchase requisition 请购单
?s01@f# b6bHTH0 115.receiving report 验收报告
,+k\p5P HPl<%%TI 116.gross margin 毛利
js(pC@<q5 01]f2.5 117.manufacturing overhead 制造费用
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}3!j 118.material requisition 领料单
oJ^P(] dw Lbgi7|& 119.inventory-taking 存货盘点
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4,YQM /uc>@!F 120.bond certificate 债券
I7onX,U+ 3]Ct6 121.stock certificate 股票
?uu*L6 BGSw~6 122.audit report 审计报告
wk^B"+Uhy #a#F,ZT 123.entity 被审计单位
e~OpofJNb N2G{<>= 124.addressee of the audit report 审计报告的收件人
O.? JmE G|Ti4_w
125.unqualified opinion 无保留意见
i-1op> Y ("KF'fp&M2 126.qualified opinion 保留意见
4#D,?eA7 dtDFoETz 127.disclaimer of opinion 无法表示意见
9 hl_|r~%* 81F9uM0 128.adverse opinion 否定意见
\fOEqe*5SM 4W75T2q# 查看《
注会考试《审计》中的128个英文单词(一) 》
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