61.assessed level of material misstatement risk 重大错报风险的评估水平
*|jqRfa" xp39TiXJ* 62.simall business 小规模企业
>?DrC / lS,Hr3Lz 63.accounting system
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}H0(+ Xr~r`bR= 64.test of control 控制测试
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-.WI 65.walk-through test 穿行测试
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wj?fr? 66.communication 沟通
tL3(( W" ;WzT"yW)T 67.flow chart 流程图
T0SD|' 7<KRB\)b& 68.reperformance of internal control 重新执行
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6h^G ~pw_*AN 69.audit evidence
审计证据
s+CWyW@ tz)L`g/J~ 70.substantive procedures 实质性程序
0p#36 czqy VJNPs6 71.assertions 认定
G%>[I6G ' 1mygplW 72.esistence 存在
bVVa5? HP F{}z[0 73.occurrence 发生
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o!~1 ZNx{7]=a 75.rights and obligations 权利和义务
nyDqR#t 2z-&Ya Qu 76.valuation and allocation 计价和分摊
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> +I/P5OGRN 77.cutoff 截止
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W&wi 78.accuracy 准确性
Qr0GxGWU B8P%4@T 79.classification 分类
YZnrGkQ SGbo|Xe7: 80.inspection 检查
!.F\v. In 1.R$O 81.supervision of counting 监盘
L@+j8[3BX n =v %}@f2 82.observation 观察
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lYHA 83.confirmation 函证
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3$RII-}> WUxr@0 85.analytical procedures 分析程序
) ejvT- jLEU V 86.vouch 核对
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`9D 87.trace 追查
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k KYeA= 88.audit sampling 审计抽样
6HEl1FK{@ mhs%b4'> 89.error 误差
iffU}ce -Pvt+I> 90.expected error 预期误差
&"CS1P| 5 )C~L] 91.population 总体
z=u4&x|xA =CJs&Qa2 92.sampling risk 抽样风险
0lBl5ke w68qyG|wM 93.non- sampling risk 非抽样风险
_\1(7 ?0D X)|%[aX}q 94.sampling unit 抽样单位
BpKP]V EZ=M^0=Hpf 95.statistical sampling 统计抽样
w"Z>F]YZ "5e]-u' 96.tolerable error 可容忍误差
TLkkB09fvk .Kv@p jOr 97.the risk of under reliance 信赖不足风险
jALo;PDJ &v`kyc 98.the risk of over reliance 信赖过度风险
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]{ ;Joo!CXHO 99.the risk of incorrect rejection 误拒风险
6jnRC*!? AfY(+w6!K 100. the risk of incorrect acceptance 误受风险
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Je 101.working trial balance 试算平衡表
9V;m;sz Obd! 102.index and cross-referencing 索引和交叉索引
SHaZ-d %Wc-.ER 103.cash receipt 现金收入
xNONf4I:6J 6tzn% ? 104.cash disbursement 现金支出
>Te{a*`"m: E6G^?k~q 105.bank statement 银行对账单
\jfW$TtZm k{;:KW| 106.bank reconciliation 银行存款余额调节表
fY `A O-|3k$'\z 107.balance sheet date
资产负债表日
:Rq D0>1 2<'gX>TW 108.net realizable value 可变现净值
H4pjtVBr FqiK}K.~/ 109.storeroom 仓库
1HZexV 4SOj>(a# 110.sale invoice 销售发票
Wl,yznT o 1b#q/ 111.price list 价目表
E^qKkl hIw*dob 112.positive confirmation request 积极式询证函
F%Xq}LMd O=mJ8W@ 113.negative confirmation request 消极式询证函
(kSkbwu @GEvI2Vf.0 114.purchase requisition 请购单
zL{KK9Or `j2z=5 115.receiving report 验收报告
.h6h&[TEU +yTL 116.gross margin 毛利
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@6 117.manufacturing overhead 制造费用
#a0 (Wh7 @tP,l$O& 118.material requisition 领料单
Qejzp/2 i^W\YLE 119.inventory-taking 存货盘点
;m\(fW*ii ik]UzB 120.bond certificate 债券
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j Ufk7%` 122.audit report 审计报告
`Ffn:=Do `,|7X]%b 123.entity 被审计单位
l>:?U r"4:aKF> 124.addressee of the audit report 审计报告的收件人
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K{~ :jhJpm1Xq 125.unqualified opinion 无保留意见
5-sxTp QM$?}>: 126.qualified opinion 保留意见
4iw+3 Q| #A|MNJ%m 127.disclaimer of opinion 无法表示意见
h;Bol +yYz ;, \ 128.adverse opinion 否定意见
lKa}Bcd 'Kq%tM26! 查看《
注会考试《审计》中的128个英文单词(一) 》
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