61.assessed level of material misstatement risk 重大错报风险的评估水平
ZA+w7S3 0fzHEL 62.simall business 小规模企业
lG5KZ[/Or 0,whTnH| 63.accounting system
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wU. 64.test of control 控制测试
gY&WH9sp?9 Qo~|[]GE 65.walk-through test 穿行测试
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=Hbf()cN) 5=&ME(fmV 67.flow chart 流程图
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68.reperformance of internal control 重新执行
H/U.Bg 4 $p|Im, 69.audit evidence
审计证据
s}F.D^^G AO238RC!: 70.substantive procedures 实质性程序
OcLahz6 ^r~O* 71.assertions 认定
kvG.?^ v $5:I~-mx 72.esistence 存在
:s*t\09V7 !bs5w_@ 73.occurrence 发生
f?$yxMw:@ U"RA*| 74.completeness 完整性
H'+3<t> lVCnu>8 75.rights and obligations 权利和义务
-tIye{ IIN,Da;hD 76.valuation and allocation 计价和分摊
\%&):OD1 $R%tD.d3 77.cutoff 截止
}9kn;rb$g U+R9bn 78.accuracy 准确性
$zM \Jd g/frg(KF 79.classification 分类
_(-i46x} tA]u=-_h 80.inspection 检查
@/,0()* dL w75Ro6y 81.supervision of counting 监盘
)t((x orOq5?3 82.observation 观察
W_6gV +|Izjx]ZV 83.confirmation 函证
b;FaTm@ :k-@w5( 84.computation 计算
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{lz8^, 85.analytical procedures 分析程序
V qcw2 =YIosmr 86.vouch 核对
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hBaF^AWW 87.trace 追查
qI>,PX $4*gi& 88.audit sampling 审计抽样
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$[,V:N 89.error 误差
m%'T90mi 5g.w"0MkY 90.expected error 预期误差
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3/XBo *pDS%,$xe 91.population 总体
$&!|G-0' X#Ob^E%J 92.sampling risk 抽样风险
<,Pl31g^ hYh~%^0dt 93.non- sampling risk 非抽样风险
b6xz\zCL 6q8PLyIp 94.sampling unit 抽样单位
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bwtjO 95.statistical sampling 统计抽样
(&u'S+ Ls+vWfF=# 96.tolerable error 可容忍误差
7nBX@Uo 5(G Vwv 97.the risk of under reliance 信赖不足风险
#3tC"2MZ RP^vx`9h 98.the risk of over reliance 信赖过度风险
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gVB!x 99.the risk of incorrect rejection 误拒风险
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$lZ\r" <2fy(9y 100. the risk of incorrect acceptance 误受风险
kGL3*x OO'zIC<z 101.working trial balance 试算平衡表
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(@<@e Jz*A!Li 102.index and cross-referencing 索引和交叉索引
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98 M 103.cash receipt 现金收入
6y "]2UgQk dWu;F^ 104.cash disbursement 现金支出
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=p7id5" 105.bank statement 银行对账单
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Zq):c 106.bank reconciliation 银行存款余额调节表
oad /xbp@/ d^v.tYM$N 107.balance sheet date
资产负债表日
pe>?m ^gz[ yY*(!^S 108.net realizable value 可变现净值
Sx (E'?] fW[RCd 109.storeroom 仓库
FUZuS!sJ u#`51Hr$ 110.sale invoice 销售发票
xJnN95`R@ dPxJ`8 111.price list 价目表
g3yZi7b5FU P!IXcPKW53 112.positive confirmation request 积极式询证函
%mD{rG9 5iI(A'R[7 113.negative confirmation request 消极式询证函
ep0dT3& xn@oNKD0 114.purchase requisition 请购单
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*Ba>A 115.receiving report 验收报告
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c?HI 116.gross margin 毛利
f*IvaY 8H T3C\$s 117.manufacturing overhead 制造费用
)D)4=LJ fU\;\ 118.material requisition 领料单
6#.9T;& F~hH>BH9 119.inventory-taking 存货盘点
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{mlM 121.stock certificate 股票
.<xD'54 gjFQDrz( 122.audit report 审计报告
B/^o$i :zvAlt'q= 123.entity 被审计单位
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\m1^sFMZ JiuA"ks) 125.unqualified opinion 无保留意见
?AQA>D#W rYg%B6Fp 126.qualified opinion 保留意见
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w = ${}9/(x/^ 127.disclaimer of opinion 无法表示意见
U!K#g_} "`%UC# 128.adverse opinion 否定意见
wehiX7y PnB2a'(^@? 查看《
注会考试《审计》中的128个英文单词(一) 》
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