61.assessed level of material misstatement risk 重大错报风险的评估水平
Tlrr02>B{ kms&o=^ 62.simall business 小规模企业
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.{sKEVK 63.accounting system
会计系统
9rXbv4{ dp`xyBQ3 64.test of control 控制测试
+v4P9V|s L#sw@UCK 65.walk-through test 穿行测试
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S*c 66.communication 沟通
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U (Mi]vK.4 67.flow chart 流程图
xg=}MoX A{\#.nC/z 68.reperformance of internal control 重新执行
uD4=1g6[s 1Vq]4_09g1 69.audit evidence
审计证据
X"WKgC g$ jv$Y]nf 70.substantive procedures 实质性程序
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?nlnoe 71.assertions 认定
r~cmrLQa ,XT#V\qne 72.esistence 存在
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^0"^Xk* 73.occurrence 发生
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K&FGTS, 74.completeness 完整性
[MSLVTR k.bzh. 75.rights and obligations 权利和义务
eduaG,+k7p GC?X>AC: 76.valuation and allocation 计价和分摊
[ZwZGAP is=sV:j: 77.cutoff 截止
&qw7BuF sYV7t*l 78.accuracy 准确性
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+-w2Mu 79.classification 分类
gcYx-gA} rM<lPMr1* 80.inspection 检查
iku8T*&uc {\-rZb==F2 81.supervision of counting 监盘
&`>[4D* )"?6Es SF 82.observation 观察
kp3(/`xP 36>pa 83.confirmation 函证
IOA"O9; w0QN5? 84.computation 计算
d,=Kv n^|;J*rD 85.analytical procedures 分析程序
t~pA2?9@ *8}Y0V\s 86.vouch 核对
+|.}oL^}G 7q bGA K 87.trace 追查
4R!A.N 9 jvx9b([<sG 88.audit sampling 审计抽样
~~:w^(s9 DO<eBq\O 89.error 误差
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3Lm0> T1zft#1~ 90.expected error 预期误差
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#.O,JG#H 91.population 总体
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A^7!:^%K z9:@~3k. 93.non- sampling risk 非抽样风险
<%eY>E kg[u@LgvoN 94.sampling unit 抽样单位
A.7:.5Cx' 7L)1mB. 95.statistical sampling 统计抽样
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$qz2 96.tolerable error 可容忍误差
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}aYm86C] 97.the risk of under reliance 信赖不足风险
&{QB}r d7N;Fa3yL 98.the risk of over reliance 信赖过度风险
H e]1<tx >yvP[$]!6 99.the risk of incorrect rejection 误拒风险
eydVWVN Cpaeo0Oq 100. the risk of incorrect acceptance 误受风险
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-~%-gFC :QgC Zq 101.working trial balance 试算平衡表
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u 102.index and cross-referencing 索引和交叉索引
Q0~5h?V' /^96| 103.cash receipt 现金收入
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?B1 104.cash disbursement 现金支出
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0r1' 105.bank statement 银行对账单
}]vj"!?a Okk[}G) 106.bank reconciliation 银行存款余额调节表
RAKQ+Y"nl O{8"f\* 107.balance sheet date
资产负债表日
}yqRz6=YB q3Umqvl)oe 108.net realizable value 可变现净值
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[8#+ LLmgk" 109.storeroom 仓库
>7!aZO "FQh^+ 110.sale invoice 销售发票
kF'^!Hp 7ka^y k@Q 111.price list 价目表
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3.oU 112.positive confirmation request 积极式询证函
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Wq)'0U;{$ 113.negative confirmation request 消极式询证函
~J2-B2S! #%VprcEK 114.purchase requisition 请购单
(Br$(XJoK} Qpd-uC_Ni 115.receiving report 验收报告
LoHWkNZ5: e<5+&Cj 116.gross margin 毛利
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vI| 'R_U,9y` 117.manufacturing overhead 制造费用
->wY|7 OxElvbM# 118.material requisition 领料单
DjOFfD\MF yW Iieztp 119.inventory-taking 存货盘点
f[7'kv5S WAY<X:|We 120.bond certificate 债券
{+c/$4< ;0E"4(S.q1 121.stock certificate 股票
V.WfP*~NJ 7qE V5! 122.audit report 审计报告
3FUZTX]Q1 9?D7"P+ 123.entity 被审计单位
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Ynz_~ 124.addressee of the audit report 审计报告的收件人
Tp`)cdcC[ ?3SlvKI}H` 125.unqualified opinion 无保留意见
+azPpGZ= VK`_Qc#B 126.qualified opinion 保留意见
uW>AH@Pij };9dd3X 127.disclaimer of opinion 无法表示意见
UShn)3F 2DQ'h}BI 128.adverse opinion 否定意见
ORQGay ! qrF=a 查看《
注会考试《审计》中的128个英文单词(一) 》
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