61.assessed level of material misstatement risk 重大错报风险的评估水平
%:sP #BQM bXqTc2>= 62.simall business 小规模企业
&MB1'~Q,hq #nmh=G?\Sm 63.accounting system
会计系统
!Fs<r)j (CAkzgTfc 64.test of control 控制测试
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0oqOX j9-.bGtm?. 66.communication 沟通
FL&L$#X i<q_d7-W' 67.flow chart 流程图
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JG&, CBz=-Xr 68.reperformance of internal control 重新执行
E!>MJlA:k6 8m#y>` 69.audit evidence
审计证据
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Z 70.substantive procedures 实质性程序
c6iFha;db Ylgr]?Db* 71.assertions 认定
itcM-? *?>52 -&b 72.esistence 存在
BJ5^-| "I @akM$x 73.occurrence 发生
xqauSW j(M.7Z7^ 74.completeness 完整性
Qo*OC 9E` }Nma %6PfV 75.rights and obligations 权利和义务
=Q6JXp i@ 86Ez 76.valuation and allocation 计价和分摊
Z4m+GFY def\=WyK 77.cutoff 截止
0C6T>E7 57_AJT hR 78.accuracy 准确性
-$,'|\Y |D[LU[<C 79.classification 分类
+WguWLO" [ fs.D / 80.inspection 检查
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k 81.supervision of counting 监盘
\FnR'ne O:8Ne*L`D 82.observation 观察
y(Em+YTD zQ(`pld 83.confirmation 函证
Dv4 H^ dl6Ju 84.computation 计算
\KKE&3= ke)<E98DC 85.analytical procedures 分析程序
`trcYmR=k 9S<V5$} 86.vouch 核对
AXv-%k}; )q[Wzx_ j< 87.trace 追查
V@\u<LO0G KHM,lj* 88.audit sampling 审计抽样
hE'>8 { 08g2? 5w" 89.error 误差
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R_vK^Da 90.expected error 预期误差
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vtc%MG1 91.population 总体
<X?xr f #E#@6ZomT 92.sampling risk 抽样风险
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CX bP%X^q~]A 93.non- sampling risk 非抽样风险
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oVdGx c2]h.G83 94.sampling unit 抽样单位
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` n;>r 95.statistical sampling 统计抽样
?`75ah 74hRG~ 96.tolerable error 可容忍误差
UgOhx-8 =>O{hT^F 97.the risk of under reliance 信赖不足风险
bzZ7L-yD -oY8]HrXfK 98.the risk of over reliance 信赖过度风险
n} ]gAX g``S SU 99.the risk of incorrect rejection 误拒风险
IiY%y:!g {J/+KK 100. the risk of incorrect acceptance 误受风险
+KOhDtLMG om6`>I* 101.working trial balance 试算平衡表
Dj3,SJ*x (aB:P03 102.index and cross-referencing 索引和交叉索引
q3|SZoN 6H0aHCM 103.cash receipt 现金收入
:j`XU ?iL-2I3* 104.cash disbursement 现金支出
Zj0h0Vt 2/x~w~3U 105.bank statement 银行对账单
]jR-<l8I- {@PZlQg 106.bank reconciliation 银行存款余额调节表
!lp7}[k<y FR\r/+n:t0 107.balance sheet date
资产负债表日
$-\%%n0>6 v7@*dg 108.net realizable value 可变现净值
rY$wC% <Rz[G+0S= 109.storeroom 仓库
?DY6V;&F@f sBNqg~HwB? 110.sale invoice 销售发票
0;w84>M y4H/CH$% 111.price list 价目表
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9 T7 (d 112.positive confirmation request 积极式询证函
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R 6HH:K0j3' 113.negative confirmation request 消极式询证函
IcNZUZGE -:Q"aeC5 114.purchase requisition 请购单
KSUhB o ,8;=f,7 115.receiving report 验收报告
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116.gross margin 毛利
,<TJh[TzC6 ~SXqhX-` 117.manufacturing overhead 制造费用
Ctk1\quz NYR:dH]N~d 118.material requisition 领料单
uTy00`1 tnq ZlS 119.inventory-taking 存货盘点
}x_:v!G Ze?H 120.bond certificate 债券
+5%ncSJx 6f+@@=Xc 121.stock certificate 股票
%B\VY+ qR4-~p8 122.audit report 审计报告
(T.j3@Ko sjHcq5#U! 123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
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)eyFc 125.unqualified opinion 无保留意见
[9yy<Z5 ~e5E%bXxC 126.qualified opinion 保留意见
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2l~qzT- 127.disclaimer of opinion 无法表示意见
LfvRH?<W Krr51`hZH 128.adverse opinion 否定意见
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)t,efg 查看《
注会考试《审计》中的128个英文单词(一) 》
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