61.assessed level of material misstatement risk 重大错报风险的评估水平
kZ]H[\Fs yR}.Xq/ 62.simall business 小规模企业
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+U t],a1I.gk 63.accounting system
会计系统
"*g+qll!5d uF ?[H -y 64.test of control 控制测试
]5%0EE64 ^r}c&@ 65.walk-through test 穿行测试
1wSAwpz I-#H+\S 66.communication 沟通
ffKgVQux | /.J{=E0K 67.flow chart 流程图
J^!;$Hkd PyeNu3Il4 68.reperformance of internal control 重新执行
3m1g" r(,U{bU< 69.audit evidence
审计证据
)p&g!qA u{1R=ML 70.substantive procedures 实质性程序
A40DbD\^ad qGk+4 yC 71.assertions 认定
''17(% Ee>VA_ss 72.esistence 存在
=lacfPS O\}C`CiC 73.occurrence 发生
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Dy08.Sss 74.completeness 完整性
,@$5,rNf 0uy'Py@2< 75.rights and obligations 权利和义务
B|`?hw@g+ a@}.96lStD 76.valuation and allocation 计价和分摊
X9>fE{)! I}$`gUXX8x 77.cutoff 截止
BR|!ya+_2 ,BdObx 78.accuracy 准确性
.1QGNW y<`5 79.classification 分类
iUkUo x 5Ds[? 80.inspection 检查
p.8 bX B4s$| i{D 81.supervision of counting 监盘
UB~K/r`.| %0\@\fC41 82.observation 观察
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)?s@CD 83.confirmation 函证
44CZl{pt O]: 9va 84.computation 计算
ammi4k/ vG |!d+ 85.analytical procedures 分析程序
+%5 L2/n7 KGt: 86.vouch 核对
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H3wJ5-q( Q:kg 88.audit sampling 审计抽样
fECV\Z Lf_Y4a# 89.error 误差
^^q&VL @ZEBtM%.O 90.expected error 预期误差
<Bo\a3Z 0kJ8H!~u 91.population 总体
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PRfq_:xy 92.sampling risk 抽样风险
#H$lBCWI kBP?_ O 93.non- sampling risk 非抽样风险
(bm^R-SbB sRB=<E*_ 94.sampling unit 抽样单位
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7Y*/v&P( 96.tolerable error 可容忍误差
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P2E 97.the risk of under reliance 信赖不足风险
bQD8#Ml1 [kg^S`gc# 98.the risk of over reliance 信赖过度风险
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_2KIe(,; 99.the risk of incorrect rejection 误拒风险
RvG=GJJ9 Q{~g<G 100. the risk of incorrect acceptance 误受风险
(wj:Gc 2ZxhV4\ 101.working trial balance 试算平衡表
<^s31.&p \.2i?<BC 102.index and cross-referencing 索引和交叉索引
5V 2ZAYV zk<V0NJIL* 103.cash receipt 现金收入
9!Av sC9 ~d7t\S 104.cash disbursement 现金支出
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cfmLErkp 105.bank statement 银行对账单
_DxHJl -k + jMH 106.bank reconciliation 银行存款余额调节表
A=kOSq 4Q k"#gSCW$ 107.balance sheet date
资产负债表日
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~2m@X(o +-tFg XG 108.net realizable value 可变现净值
J4+WF#xI2 yeyDB>#Va. 109.storeroom 仓库
aV5M}:D ZtZ3I?%U3 110.sale invoice 销售发票
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2+& 111.price list 价目表
E5i5gE"\ yH('Vl 112.positive confirmation request 积极式询证函
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# fqrZ9:@ 113.negative confirmation request 消极式询证函
(:8a6=xQ OPN\{<`*d 114.purchase requisition 请购单
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X^[`S 115.receiving report 验收报告
1\}XL=BE %GTFub0F 116.gross margin 毛利
#b/L~Bw[ mrr]{K 117.manufacturing overhead 制造费用
a4UwhbH [.4{s 118.material requisition 领料单
(zFqb,P 7j)ky2r#
119.inventory-taking 存货盘点
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!p$p 7 120.bond certificate 债券
WOZuFS13 S'5 )K 121.stock certificate 股票
j4,y+9U lrZ]c:%k 122.audit report 审计报告
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vD] l 124.addressee of the audit report 审计报告的收件人
7tWC<# S3/%;=| 125.unqualified opinion 无保留意见
0Xb\w^ HL&HY)W1gf 126.qualified opinion 保留意见
^2}HF/ !-tw 127.disclaimer of opinion 无法表示意见
N
;=zo-8 2*Qi4%s# 128.adverse opinion 否定意见
="78#Wfj2 :+6W%B 查看《
注会考试《审计》中的128个英文单词(一) 》
A
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