61.assessed level of material misstatement risk 重大错报风险的评估水平
mEz&:A yHr/i) c 62.simall business 小规模企业
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g]6i+rp k/?+jb 63.accounting system
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>}NN 64.test of control 控制测试
+Y)rv6}m 0RtqqNFD 65.walk-through test 穿行测试
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66.communication 沟通
J%j#gyTU Z7k {7 67.flow chart 流程图
wbd>By(T1 Nf-IDK 68.reperformance of internal control 重新执行
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XHRt ZN%$k-2 69.audit evidence
审计证据
b=K /LuwPM 70.substantive procedures 实质性程序
NZ7a^xT_) ?*[t'D9f- 71.assertions 认定
@L{HT8utK3 <\X4_sdy 72.esistence 存在
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rPb8 !x;T2l 73.occurrence 发生
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p*#SSR9< 74.completeness 完整性
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u>X4 .s7o$u~l 75.rights and obligations 权利和义务
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\1y 76.valuation and allocation 计价和分摊
W`6nMFg 2x$\vL0 77.cutoff 截止
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JS({au %J~8a _vO 79.classification 分类
3_^w/-7`B Yfxc$ub 80.inspection 检查
;Jv)J3y si3i#l&.b_ 81.supervision of counting 监盘
'(^p$=3|@D &>L\unS 82.observation 观察
!*C^gIQGU ,0lRs 83.confirmation 函证
s8@f Z4 ""CJlqU 84.computation 计算
akJ{- j(/"}d3osm 85.analytical procedures 分析程序
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L'Rf 86.vouch 核对
6NJ La|&n UO<uG#FB 87.trace 追查
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4\Y=*X !Q cgTW)T 89.error 误差
hLx*$Z> {\C$Bz 90.expected error 预期误差
tQo"$ JN} d@,q6R}!MP 91.population 总体
0 I;>du g>OGh o 92.sampling risk 抽样风险
Lm ,io\z F3';oyy 93.non- sampling risk 非抽样风险
rLh490@ \ E[0KvN;O 94.sampling unit 抽样单位
I`Rxijz 4zJ9bF4 95.statistical sampling 统计抽样
3,N7Nfe gJvc<]W8! 96.tolerable error 可容忍误差
*DDfdn ,1^)JshZ~ 97.the risk of under reliance 信赖不足风险
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q66 98.the risk of over reliance 信赖过度风险
>%Y.X38Z[ /R9>\}.yJ 99.the risk of incorrect rejection 误拒风险
xv4nYm9 .(1=iL_3e 100. the risk of incorrect acceptance 误受风险
GN=F-*2 {oBVb{< 101.working trial balance 试算平衡表
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}@1LFZx 102.index and cross-referencing 索引和交叉索引
+/x|P- 8ne5 B4 103.cash receipt 现金收入
D=9x/ ) *G ELY$ ]^T 104.cash disbursement 现金支出
',juZ[]_{ -#rFCfPy^ 105.bank statement 银行对账单
EMs$~CL4 #cjB <APY 106.bank reconciliation 银行存款余额调节表
r~t&;yRv =YLt?5|e 107.balance sheet date
资产负债表日
MKoN^(7 G@,qO#5& 108.net realizable value 可变现净值
Pw$'TE} rp(`V@x3 109.storeroom 仓库
Ix1ec^?f z^Oiwzo 110.sale invoice 销售发票
f)"O( c CZwZ#WV6 111.price list 价目表
}"q1B #H7(d T 112.positive confirmation request 积极式询证函
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~L(< Hej0l^ 113.negative confirmation request 消极式询证函
;=B&t@ 3 5|5|ma 114.purchase requisition 请购单
xo^_;(; [gQ~B1O 115.receiving report 验收报告
n-H0cm }o)GBWqHR 116.gross margin 毛利
Jc{zi^)(EN __3Cjo^6& 117.manufacturing overhead 制造费用
.0\Wu+ k`\DC\0RG 118.material requisition 领料单
:hxfd b- .bL{fBTT~ 119.inventory-taking 存货盘点
IGv>0LOd@ BT`/OD@ 120.bond certificate 债券
p(f)u]1` m;Sw`nw? 121.stock certificate 股票
vcV=9q8P1 %v}:#_va] 122.audit report 审计报告
;y"E}h H+*o @0C\~ 123.entity 被审计单位
v]_{oj_(- We9C9)0 124.addressee of the audit report 审计报告的收件人
_NqEhf:8 yVh]hL#4+w 125.unqualified opinion 无保留意见
W dIr3 =(Gv_ 126.qualified opinion 保留意见
1s!hl{n<~ TioI$?l>W( 127.disclaimer of opinion 无法表示意见
`[o^w(l:5@ d@] 0 =Ax 128.adverse opinion 否定意见
if^\Gs$ *h-nI= 查看《
注会考试《审计》中的128个英文单词(一) 》
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