61.assessed level of material misstatement risk 重大错报风险的评估水平
W h| L D?e"U_ 62.simall business 小规模企业
I:#Ok+ {j?7d; 'j 63.accounting system
会计系统
-!cIesK;< p8=|5. 64.test of control 控制测试
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7X" 65.walk-through test 穿行测试
o{V#f_o A 4j<\xL 66.communication 沟通
c45tmul K;x~&G0= 67.flow chart 流程图
&5u BNpH `<^*jB@P 68.reperformance of internal control 重新执行
Q',m{;; %e{(twp 69.audit evidence
审计证据
LM:)j:gS6 #{x5L^v>] 70.substantive procedures 实质性程序
[Tb\woU I}+;ME|<2 71.assertions 认定
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K LeSHRoD 72.esistence 存在
66Gx.tE x=-0 zV 73.occurrence 发生
%[`a ExCM<$, 74.completeness 完整性
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\3ah4"o V&i2L.{G) 75.rights and obligations 权利和义务
:a.0hes t?{B_Bf 76.valuation and allocation 计价和分摊
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f 77.cutoff 截止
;i\C]* Jx$iwu 78.accuracy 准确性
QR"bYQ QU/fT_ORw 79.classification 分类
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80.inspection 检查
.:y5U}vR Mra35 81.supervision of counting 监盘
Q[PK`*2) zAs&%OjG 82.observation 观察
cy|%sf` !>n|c$=;qk 83.confirmation 函证
d~@q%-`lA r`6:Q&& 84.computation 计算
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OalO aMTFW_w 85.analytical procedures 分析程序
%d;<2b0 b5pMq$UVL 86.vouch 核对
y+U83a[L* #`ls)-`7 87.trace 追查
3b!,D M2@;RZ(| 88.audit sampling 审计抽样
*C6 D3y zizk7<?L. 89.error 误差
.Evy_o\^ CPviR<ms_ 90.expected error 预期误差
Z\? E3j ;YyXT"6/p 91.population 总体
"DQ'C%sL9 h*w6/ZL1 92.sampling risk 抽样风险
zO~9zlik por/^=e{Y 93.non- sampling risk 非抽样风险
j~`\XX{> E0 l_-- 94.sampling unit 抽样单位
w?LrJ37u OgCy4_a[f 95.statistical sampling 统计抽样
"A3dvr t6lE#<xZV; 96.tolerable error 可容忍误差
27D!'S OH6^GPF6 97.the risk of under reliance 信赖不足风险
(\,BxvhG= -rSIBc:$8 98.the risk of over reliance 信赖过度风险
qlsQ|/'D ?&X6:KJQ 99.the risk of incorrect rejection 误拒风险
@T:faJ5\' aeP[+ I9 100. the risk of incorrect acceptance 误受风险
mdbp8,O %Mn.e a 101.working trial balance 试算平衡表
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oA F{m{d?:OA 102.index and cross-referencing 索引和交叉索引
>v+jh(^ 2/7_;_#vJ% 103.cash receipt 现金收入
*>q/WLR ,EpH4*e 104.cash disbursement 现金支出
:c.JhE3D 06mlj6hV 105.bank statement 银行对账单
@jy41eIo u0o'K9.r 106.bank reconciliation 银行存款余额调节表
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9RM E JK0 107.balance sheet date
资产负债表日
6^)}PX= * Ykqyk')wm 108.net realizable value 可变现净值
NHQF^2 \\ BR5BJX 109.storeroom 仓库
$V>yXhTh BiwieF4x 110.sale invoice 销售发票
F<&!b2)ML uJU*")\V 111.price list 价目表
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AEJ 112.positive confirmation request 积极式询证函
kv{}C)kt3 c64v,Hj9 113.negative confirmation request 消极式询证函
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YT#3n 115.receiving report 验收报告
^jE8+h _BM4>r?\ 116.gross margin 毛利
Q \hY7Xq' ~x:DXEV, 117.manufacturing overhead 制造费用
b~m2tC=AW J([s5:.[ 118.material requisition 领料单
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_) 119.inventory-taking 存货盘点
w'T q3-%V S$q=;" 120.bond certificate 债券
6xK[34~6 ?~e3&ux 121.stock certificate 股票
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122.audit report 审计报告
G6 0S|d 4u;9J*r4 123.entity 被审计单位
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u%je~Vw 124.addressee of the audit report 审计报告的收件人
xw5d|20b !^oV # 125.unqualified opinion 无保留意见
%r\n%$@_ l |2D/K5 126.qualified opinion 保留意见
/phX'xp dUrElXbXd 127.disclaimer of opinion 无法表示意见
[lzN !!B! d*8 $>GA 128.adverse opinion 否定意见
gV;H6" \>. LW9 查看《
注会考试《审计》中的128个英文单词(一) 》
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