61.assessed level of material misstatement risk 重大错报风险的评估水平
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QvZ"{ 62.simall business 小规模企业
D=z~]a31! cmXbkM 63.accounting system
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64.test of control 控制测试
-z`FKej \[3~*eX6 65.walk-through test 穿行测试
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(1D1;J4g SzMh 67.flow chart 流程图
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>va_,Y} g]vB\5uA: 69.audit evidence
审计证据
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!lNyoX/ 70.substantive procedures 实质性程序
d9S/_iCI (7G4 v 71.assertions 认定
uxTgK'3 C`;igg$t_ 72.esistence 存在
rk1,LsZVS b=lJ`| 73.occurrence 发生
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74.completeness 完整性
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S3%2T 75.rights and obligations 权利和义务
L3Y,z3/ <Tgy$Hm 76.valuation and allocation 计价和分摊
o@L0ET akyMW7'3V< 77.cutoff 截止
ASbIc"S6 3!p`5hJd 78.accuracy 准确性
Q ")Xg: :%sBY0 yF 79.classification 分类
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gDU!dT fVn4=d6X 81.supervision of counting 监盘
Bz } nP9 c_vGr55 82.observation 观察
7!AyL w F0_w9"3E~ 83.confirmation 函证
mh}D[K=~% 8HKv_vl 84.computation 计算
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`"}^X;I ]6Iu\,#J 85.analytical procedures 分析程序
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A,dh Vpg>K #w 86.vouch 核对
*MmH{!= l0,VN,$Yl 87.trace 追查
L@H^?1*L? 0L/chP 88.audit sampling 审计抽样
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h_b 89.error 误差
p48enH8CO Y_[7q<L 90.expected error 预期误差
;B 8Q,.t>x 1=J& ^O{W 91.population 总体
zF`a:dD$d ;:bp?( 92.sampling risk 抽样风险
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? KK 93.non- sampling risk 非抽样风险
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[ aC}\`.Kb 94.sampling unit 抽样单位
"e"#k}z9 rNV3-#kU 95.statistical sampling 统计抽样
kV1L.Xg 'EIe5Op 96.tolerable error 可容忍误差
Q$5t~*$` ljK?2z> 97.the risk of under reliance 信赖不足风险
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6,YoP|@0 7vZO;FGtG 99.the risk of incorrect rejection 误拒风险
y]yl7g =~ [Ep'm 100. the risk of incorrect acceptance 误受风险
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n 4o}{3! m 101.working trial balance 试算平衡表
;&=jSgr8 -*mbalU,J 102.index and cross-referencing 索引和交叉索引
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EW\n 104.cash disbursement 现金支出
R-m5( A2gFY} 105.bank statement 银行对账单
< +* HY5R 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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>Kh.} [;ZCq!)> 108.net realizable value 可变现净值
q<3La(^/ `l]Lvk8O 109.storeroom 仓库
$!wU[/k c"tlNf? 110.sale invoice 销售发票
3r+c&^ 8gNTW7W/ 111.price list 价目表
GkU_01C #$W5)6ch 112.positive confirmation request 积极式询证函
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UY9*)pEE 6Tmz!E0 114.purchase requisition 请购单
b/[X8w'VP p+~Imf-Jk 115.receiving report 验收报告
m^XO77" X% 05[N 116.gross margin 毛利
j>8ubA WwsNAJ 117.manufacturing overhead 制造费用
wA$?e} yFk|8d-| 118.material requisition 领料单
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+PE-j| D YZfi-35@g 120.bond certificate 债券
&*/= `=:C8 X[h{g` 121.stock certificate 股票
J=Kv-@I>E <k8WnA ~Fl 122.audit report 审计报告
bp'%UgA)1 @#hQ0F8 123.entity 被审计单位
]*zG*.C 95IP_1}? 124.addressee of the audit report 审计报告的收件人
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cI 125.unqualified opinion 无保留意见
!x-__[# vmNo~clt\ 126.qualified opinion 保留意见
B~}BDnu 6 %0y-f 127.disclaimer of opinion 无法表示意见
j xI;clr JZ`u?ZaJ/s 128.adverse opinion 否定意见
1 .@{5f3T mg:kVS 查看《
注会考试《审计》中的128个英文单词(一) 》
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