61.assessed level of material misstatement risk 重大错报风险的评估水平
hDBVL" Iow45R~] 62.simall business 小规模企业
1~rZka[s |:)UNb?R"O 63.accounting system
会计系统
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~K4 vSa 64.test of control 控制测试
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Cz+ P5,X,-eG 65.walk-through test 穿行测试
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t$+[(}@+ .YOC|\ 67.flow chart 流程图
)2vkaR $;~ 68.reperformance of internal control 重新执行
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R>v +'aG&^k4 69.audit evidence
审计证据
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Nwohv 70.substantive procedures 实质性程序
f-]5ZhM' KlOL5"3 71.assertions 认定
j!m42 IbV 7} 72.esistence 存在
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NP=ZB 74.completeness 完整性
Y9^;TQ+# J+IkTqw 75.rights and obligations 权利和义务
{Ee[rAVGp s,~)5nL 76.valuation and allocation 计价和分摊
N5m+r.<; [OTZ"XQLI 77.cutoff 截止
b@9>1d$ fT$Fv 78.accuracy 准确性
7l+>WB_] d9bc>5%-F 79.classification 分类
#21t8 tZ4Zj`x|^ 80.inspection 检查
#@qd.,]2 Fkq;Q 81.supervision of counting 监盘
*(c><N b&iJui"7k 82.observation 观察
7R4xJ H w]-,X` 83.confirmation 函证
)TH~Tq: ItLP&S= 84.computation 计算
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$.4 85.analytical procedures 分析程序
TOUP.,f/! 85fv] )\y 86.vouch 核对
OsSGVk #Qh HW,2x} [ 87.trace 追查
ICbT{Mla Xj;\ROBH- 88.audit sampling 审计抽样
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97XGJ1HI "~-Y'O 90.expected error 预期误差
(K"8kQLY ~-dL #; 91.population 总体
BkO)hze <;T$?J9 92.sampling risk 抽样风险
OvFWX%uY %b)~K|NEFf 93.non- sampling risk 非抽样风险
R3`Rrj Z ;Xzay| 94.sampling unit 抽样单位
;?-`n4B& v<2B^(i}VB 95.statistical sampling 统计抽样
^Ko{#qbl/ @1p, 96.tolerable error 可容忍误差
l>H G|ol IQ9jTkW l 97.the risk of under reliance 信赖不足风险
slV7,4S&! W;^bc*a_ 98.the risk of over reliance 信赖过度风险
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iF})e} 99.the risk of incorrect rejection 误拒风险
C/sDyv$ 1zz.`.R2U 100. the risk of incorrect acceptance 误受风险
@Z50S 8 *`(/wE2v] 101.working trial balance 试算平衡表
K% Gbl# l}Fa-9_' 102.index and cross-referencing 索引和交叉索引
tG{? |H(Mmqgk 103.cash receipt 现金收入
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|B0.*te6 $S|2'jc 105.bank statement 银行对账单
INHN=KY{ FyZ iiH4| 106.bank reconciliation 银行存款余额调节表
Q I.*6-( "eH~/ 6A 107.balance sheet date
资产负债表日
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sNp\[{ 108.net realizable value 可变现净值
,Cj8{s&; {]a 6o[}u 109.storeroom 仓库
e$wbYByW 0H V-e 110.sale invoice 销售发票
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>QusXD"L> kS>'6xXH 112.positive confirmation request 积极式询证函
=&-hU|ur YS_9M Pi 113.negative confirmation request 消极式询证函
1qs~[7{C1 ?Z<2zm%qV 114.purchase requisition 请购单
's]+.3">L1 7{vnhl(Z 115.receiving report 验收报告
0shNwV1zF ;5*)kX 116.gross margin 毛利
?gSk%]S/! u%#s_R 117.manufacturing overhead 制造费用
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=](c7HEQf KAg<s}gQJ 119.inventory-taking 存货盘点
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2 VesO/xG< 120.bond certificate 债券
vWJhSpC[ zr0_SCh;2 121.stock certificate 股票
VD\pQ.= oE&Zf/ 122.audit report 审计报告
%qzpt{'?< 6,Q{/ 123.entity 被审计单位
zS:89y< n\2VrUQ)M 124.addressee of the audit report 审计报告的收件人
Y/t:9Aau ksxacRA7\ 125.unqualified opinion 无保留意见
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-5NP@ 126.qualified opinion 保留意见
lQ%]](a6 Ih}I`wY- 127.disclaimer of opinion 无法表示意见
mu1oD;lQ (BC3[R@/l 128.adverse opinion 否定意见
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PY@> 查看《
注会考试《审计》中的128个英文单词(一) 》
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