61.assessed level of material misstatement risk 重大错报风险的评估水平
f 3H uT=n Mgw#4LU 62.simall business 小规模企业
FSQB{9,H .jQx2O 63.accounting system
会计系统
;O hQBAC B46:LQ9[ 64.test of control 控制测试
Z2]0brV cn} CI 65.walk-through test 穿行测试
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66.communication 沟通
Z3TCi7,m [}4zqY{ 67.flow chart 流程图
^&YtZjV bPFGQlmIO 68.reperformance of internal control 重新执行
*1dZs~_ v"1&xe^4 69.audit evidence
审计证据
u;t<rEC2 YdCl 70.substantive procedures 实质性程序
MM32\}Y6 G ky*EY 71.assertions 认定
aE 07# )jL@GW 72.esistence 存在
PL=v,NB K` N$nOw 73.occurrence 发生
\;0pjxq= wnX;eU/n 74.completeness 完整性
yT/rH- j;5 AJ/Hw>>$?m 75.rights and obligations 权利和义务
h/\v+xiF En&7 e 76.valuation and allocation 计价和分摊
T/|!^qLF GhfhR^P 77.cutoff 截止
fh =R lD$s, hp 78.accuracy 准确性
zRjbEL @M\JzV4 A[ 79.classification 分类
]#M"|iTR cY!Y?O 80.inspection 检查
PJB_"?NTTC k H65k ( 81.supervision of counting 监盘
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DNo 82.observation 观察
oX)a6FXK> .'M.yE~5J 83.confirmation 函证
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A/=cGE 84.computation 计算
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K On);SN' 85.analytical procedures 分析程序
L?u{v X dwB#k$VIOw 86.vouch 核对
{($m LfC4 Qf0P"s` 87.trace 追查
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88.audit sampling 审计抽样
`P\H{ E~q3o* 89.error 误差
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t.}- 90.expected error 预期误差
7x`$ A 1<@lM8&.kO 91.population 总体
Lb$Uba-_ 5L6.7}B 92.sampling risk 抽样风险
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6]Hj2 hRuiuGC 93.non- sampling risk 非抽样风险
n2*Ua/J-8 27gHgz}} 94.sampling unit 抽样单位
jR1^e$ qX5]\nX&G 95.statistical sampling 统计抽样
KD#zsL)3 1<x5{/CZ 96.tolerable error 可容忍误差
o7we'1(O Onqapm0 97.the risk of under reliance 信赖不足风险
=KR^0<2r C,;<SV2# 98.the risk of over reliance 信赖过度风险
\t{4pobo q:up8-LAr 99.the risk of incorrect rejection 误拒风险
J-=fy^S5 FBP #_"z 100. the risk of incorrect acceptance 误受风险
7]u_ u@Gum|_=N 101.working trial balance 试算平衡表
UV%o&tv|< zk70D_}L 102.index and cross-referencing 索引和交叉索引
:fX61S6) )`k+Oyvi< 103.cash receipt 现金收入
`&a8Wv "nJMS6HJ[ 104.cash disbursement 现金支出
hTAc}'^$ e+Mm!\;` 105.bank statement 银行对账单
rfdA?X{Q0 Wsd_RT }ww 106.bank reconciliation 银行存款余额调节表
i{:?Iw 'ay ([JFX@ 107.balance sheet date
资产负债表日
#/(L.5d[ pkIQ,W{Ke 108.net realizable value 可变现净值
tm34Z''.> k"dE?v\cG 109.storeroom 仓库
LfnQcI$kO ZnbpIJ8cV 110.sale invoice 销售发票
fm%4ab30T BR6HD7G 111.price list 价目表
<6N3()A)%1 UGOe(JB 112.positive confirmation request 积极式询证函
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AnsJ3C y#ON=8l 114.purchase requisition 请购单
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\|_:' 115.receiving report 验收报告
6jal5<H |c]L]PU 116.gross margin 毛利
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117.manufacturing overhead 制造费用
<p_2&&? _=5\ $6 118.material requisition 领料单
-RThd" w@N)Pu 119.inventory-taking 存货盘点
mh_GYzd \<=.J`o{ 120.bond certificate 债券
j,_{f =3; ^3&-!<* 121.stock certificate 股票
=:RNpi, \iwUsv>SB 122.audit report 审计报告
G~lnX^46" 4=ha$3h$ 123.entity 被审计单位
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u>6UjV 2Q/V D,yU 124.addressee of the audit report 审计报告的收件人
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WD@= z\IZ5' 125.unqualified opinion 无保留意见
B<!wh P_N},Xry 126.qualified opinion 保留意见
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)WX9 i;+<5_ 127.disclaimer of opinion 无法表示意见
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1uHaL 128.adverse opinion 否定意见
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(i\? 查看《
注会考试《审计》中的128个英文单词(一) 》
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