61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业
%<|<%~l& D#,A_GA{A 63.accounting system
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k8+U0J_{' ,1t|QvO 64.test of control 控制测试
i}f" 'KW Aj/EaIq 65.walk-through test 穿行测试
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nV 67.flow chart 流程图
osO\ib_% ".pQM.T 68.reperformance of internal control 重新执行
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x H4wDF:n0H 69.audit evidence
审计证据
;eW)&qzK z X+i2, 70.substantive procedures 实质性程序
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AD 71.assertions 认定
4qd(a)NdY y\9#"=+ 72.esistence 存在
{EVy.F 4kK_S.& 73.occurrence 发生
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/ K|D1 74.completeness 完整性
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)'v0 75.rights and obligations 权利和义务
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!Mm") 76.valuation and allocation 计价和分摊
eT2Tg5Etc k|jr+hmn": 77.cutoff 截止
#g2&x sU ssH[\i 78.accuracy 准确性
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^cmy )g^O'e=m 80.inspection 检查
HqyAo]{GN >I;.q|T 81.supervision of counting 监盘
aM_O0Rn== 4~;M\h 82.observation 观察
.rX,*|1x y M-k]_ 83.confirmation 函证
,nV4%Aa :+?rnb)N 84.computation 计算
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85.analytical procedures 分析程序
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C}@eA' 0<f.r~ 86.vouch 核对
0xeY0!ux e)XnS ' 87.trace 追查
&2ty++gC ,.|/B^jV 88.audit sampling 审计抽样
{([`[7B>a< lPtML<a 89.error 误差
Wn?),=WQ{ 0x^lHBYc 90.expected error 预期误差
E},zB*5TH <qI!Dj{ 91.population 总体
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vVl+ 92.sampling risk 抽样风险
'C>sYSL `z7,HJ.0c 93.non- sampling risk 非抽样风险
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HA@B 94.sampling unit 抽样单位
8L6b:$Y3@C p|BoEITL 95.statistical sampling 统计抽样
cHOC>| eYu 0") 96.tolerable error 可容忍误差
W u$yB! 5/CF_v 97.the risk of under reliance 信赖不足风险
O*W<za; xZ>j Q_} 98.the risk of over reliance 信赖过度风险
@:>gRD O,NVhU7, 99.the risk of incorrect rejection 误拒风险
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|qI G68@(<<Z 100. the risk of incorrect acceptance 误受风险
MY}K.^4^ ;&O *KhLH 101.working trial balance 试算平衡表
|WOc0M[U =4V SbOlZ 102.index and cross-referencing 索引和交叉索引
Qam48XZ > } .<(L 103.cash receipt 现金收入
7QoMroR q1ZZ T"' 104.cash disbursement 现金支出
'6*9pG- 3iL\<^d*ht 105.bank statement 银行对账单
6}|h {2i8]Sp1d/ 106.bank reconciliation 银行存款余额调节表
1083p9Uh <vD(,|| 107.balance sheet date
资产负债表日
Y4_xV& [8 H:5Ho 108.net realizable value 可变现净值
h@y>QhYU0 KCH`=lX 109.storeroom 仓库
m^,VEV> 8lA,3'z 110.sale invoice 销售发票
t`>Z#=cl\ @~UQU)-( 111.price list 价目表
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$ %&q}5Y4! 112.positive confirmation request 积极式询证函
1-&L-c. 1i'y0]f 113.negative confirmation request 消极式询证函
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d$X: 114.purchase requisition 请购单
x($Djx 18Ju]U 115.receiving report 验收报告
jp^Sw| 7?y7fwER 116.gross margin 毛利
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9A(k 117.manufacturing overhead 制造费用
U=U5EdN; <^_crJONom 118.material requisition 领料单
TU*EtE'g/ _mwt{D2r} 119.inventory-taking 存货盘点
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\f]?B( 8F@Sy,D 120.bond certificate 债券
%H,s~IU 4- Jwy 121.stock certificate 股票
B;W%P.<. M]/DKo 122.audit report 审计报告
bSz7?NAp JY^i 123.entity 被审计单位
nAAv42j[ ecR)8^1 ' 124.addressee of the audit report 审计报告的收件人
het<#3Bo R^P>yk8 125.unqualified opinion 无保留意见
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Xtz:^tg 128.adverse opinion 否定意见
+oq<}CNr{ Pd(_ 查看《
注会考试《审计》中的128个英文单词(一) 》
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