61.assessed level of material misstatement risk 重大错报风险的评估水平
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r3 62.simall business 小规模企业
J PzQBc5e Jr>S/]" 63.accounting system
会计系统
i\Q"a B"r @y\{<X.F\1 64.test of control 控制测试
|C)UZ4A/p ID)gq_k[8, 65.walk-through test 穿行测试
&fd4IO/O )`+@j.75 66.communication 沟通
Pdm6u73 nwZr3r 67.flow chart 流程图
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f79 xjhAAM 68.reperformance of internal control 重新执行
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8 Y<w|Hh xm10 69.audit evidence
审计证据
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ynLuq#1A IL6f~! 70.substantive procedures 实质性程序
ME10dr T;[c<gc/ 71.assertions 认定
r?yJ 4@mXtA 72.esistence 存在
k-ex<el)# >wS:3$Q 73.occurrence 发生
FvNSu"O~K1 R5;eR(24G 74.completeness 完整性
(jE:Q2" ~!d)J 75.rights and obligations 权利和义务
B%g :Z b`W'M:$ 76.valuation and allocation 计价和分摊
'iISbOM O"^a.`27 77.cutoff 截止
!>2\OSp! 4d._Hd=' 78.accuracy 准确性
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[%s@C 79.classification 分类
PLD'Q,R ]vkHU6d 80.inspection 检查
:0j`yo:w rWfurB5f 81.supervision of counting 监盘
)>M@hIV5> 9H%xZ(`vN 82.observation 观察
Nx (pJp{S Fx99"3`3 83.confirmation 函证
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pbx 84.computation 计算
^21f^>k( *;yMD-= 85.analytical procedures 分析程序
U8$dG)PhA zcWxyLifl0 86.vouch 核对
PW//8lsR p+sPCF 87.trace 追查
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hG;=ci3EE s1\BjSzk 89.error 误差
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w/W c2mt<DtWW 90.expected error 预期误差
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Bpo68%dx89 91.population 总体
v_h*:c j"sO<Q{6% 92.sampling risk 抽样风险
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CJCf r4ttEJ-jG 93.non- sampling risk 非抽样风险
Ml/p{ *p T_%]#M 94.sampling unit 抽样单位
_%TeTNY# ~d `4W<1a 95.statistical sampling 统计抽样
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(RA gG;W:vR}l 96.tolerable error 可容忍误差
8 (h 3 DHA^9<q 97.the risk of under reliance 信赖不足风险
FYS83uq0 Dj.+5f' 98.the risk of over reliance 信赖过度风险
"EhO )lR v]U;5Uo 99.the risk of incorrect rejection 误拒风险
`srZ#F5 GFa/9Bi 100. the risk of incorrect acceptance 误受风险
T>%ny\?tHW T|2%b*/ 101.working trial balance 试算平衡表
_:p_#3s$ 6jo&i 102.index and cross-referencing 索引和交叉索引
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jyH_/X5i7 103.cash receipt 现金收入
SY)$2RC+} ld?.o/ 104.cash disbursement 现金支出
j:KQIwc rg/vxTl 105.bank statement 银行对账单
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lfVQ809 V>92/w.fe 106.bank reconciliation 银行存款余额调节表
r+pjv_R 8vW`E_n 107.balance sheet date
资产负债表日
$QBUnLOek& yP4.Z9 108.net realizable value 可变现净值
K61os&K ymX,k|lh 109.storeroom 仓库
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aW$nNUVD 111.price list 价目表
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'z 112.positive confirmation request 积极式询证函
J3^Z PW ^(vd8 &71 113.negative confirmation request 消极式询证函
Q 9<_:3 3F!+c 8e 114.purchase requisition 请购单
gSYX @'Q! E}&jtMRUt 115.receiving report 验收报告
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N ;d)3 2<@!m@ 116.gross margin 毛利
XO~^*[K &~f_1< 117.manufacturing overhead 制造费用
pPpnO 7"i*J6y* 118.material requisition 领料单
*S_Iza #&x ;}'<`(f&nX 119.inventory-taking 存货盘点
D +""o"% 'FFc"lqj 120.bond certificate 债券
~"Ki2'j)^] )6+W6: 121.stock certificate 股票
L]<4{8H. \hN2w]e 122.audit report 审计报告
Uk\U*\. f"^tOgGH 123.entity 被审计单位
MV\zwH /z:K# 124.addressee of the audit report 审计报告的收件人
r^^C9" :%MWbnVSC, 125.unqualified opinion 无保留意见
#?6RoFgMe hiHp@"l< 126.qualified opinion 保留意见
e|yuPd ZE`{J=, 127.disclaimer of opinion 无法表示意见
>K%x44| nTKfwIeg5 128.adverse opinion 否定意见
L{p-'V `,d7_#9' 查看《
注会考试《审计》中的128个英文单词(一) 》
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