61.assessed level of material misstatement risk 重大错报风险的评估水平
P@pJ^5Jf hm+,o_+ 62.simall business 小规模企业
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noj1L( -|aNHZr 63.accounting system
会计系统
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"R _[+ 64.test of control 控制测试
E,g5[s@ @/yJTMcf 65.walk-through test 穿行测试
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;&8 x;L.j7lzA; 67.flow chart 流程图
#mK?K U~1jmxE 68.reperformance of internal control 重新执行
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"=[= 6}xFE]Df-Y 69.audit evidence
审计证据
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5, 70.substantive procedures 实质性程序
0z1UF{{ =n73bm 71.assertions 认定
s`E^1jC pk5W!K 72.esistence 存在
t3b64J[A{ {YzRf S 73.occurrence 发生
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vtY._ 74.completeness 完整性
dX8N7{"[ 3duWk sERC 75.rights and obligations 权利和义务
yQ{xRtNO C\WU<! 76.valuation and allocation 计价和分摊
K)!Nf.r$9 }jWZqIqj 77.cutoff 截止
+o7Np|Ou B]-~hP 78.accuracy 准确性
1O{x9a5Z?O \gE6KE<?p 79.classification 分类
WUnmUW[/ aO'lk 80.inspection 检查
Y o$NE q;{# ~<"+ 81.supervision of counting 监盘
%/r}_V(UN '.8E_Jd0E 82.observation 观察
)QO"1#zg@c ,&X7D] 83.confirmation 函证
+>,4d RO10$1IW.2 84.computation 计算
Ous_269cM ]IZn#gnM 85.analytical procedures 分析程序
D3BNA]P\2@ ^A"TY 86.vouch 核对
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=? 8ezdU" 87.trace 追查
N-g=_86C" F7r!zKXZ 88.audit sampling 审计抽样
Vs0T*4C=n yS)73s/MrY 89.error 误差
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90.expected error 预期误差
(E.,kcAJ RIDzNdM>U 91.population 总体
GVaIZh< v|r=}`k= 92.sampling risk 抽样风险
)`sEdVxbr ckWK+ 93.non- sampling risk 非抽样风险
jhN]1t/\X H]XY 94.sampling unit 抽样单位
uR:@7n WHM|kt 95.statistical sampling 统计抽样
[-$ :XOO !N@d51T=N 96.tolerable error 可容忍误差
{d%% nK~ PqOPRf 97.the risk of under reliance 信赖不足风险
YgN:$+g5 s$,gM,|cK 98.the risk of over reliance 信赖过度风险
3wQUNv0z rh6gB]X]3: 99.the risk of incorrect rejection 误拒风险
>5aZ?#TS1 { vf"`#Q9 100. the risk of incorrect acceptance 误受风险
>)&]Ss5J g2&%bNQ-5 101.working trial balance 试算平衡表
>4.K>U?0FC ~_ 8X%uty 102.index and cross-referencing 索引和交叉索引
0E5"}8 =@%Ukrd@ 103.cash receipt 现金收入
7t@r}rC,K d*e0/#s 104.cash disbursement 现金支出
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,^4w[Hq 105.bank statement 银行对账单
007(k"=oV %)|pUa& 106.bank reconciliation 银行存款余额调节表
b3Uw"{p $@[`v0y* 107.balance sheet date
资产负债表日
K>tubLYh X(`wj~45VX 108.net realizable value 可变现净值
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2." >+P5Zm(_ 109.storeroom 仓库
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=u5a'bp0;; 110.sale invoice 销售发票
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E=-ed9({: 113.negative confirmation request 消极式询证函
R0l5"l*@+ "zn<\z$l 114.purchase requisition 请购单
.]0u#fz0y r\+0J` 115.receiving report 验收报告
&7i o/d\/ q,8TOn 116.gross margin 毛利
v*.[O/,EBR -/y]'_a 117.manufacturing overhead 制造费用
%a_ rYrL rW8.bMmM 118.material requisition 领料单
N5yt'.d _:B/XZ 119.inventory-taking 存货盘点
Vw^2TRU x?aNK$A~X 120.bond certificate 债券
BkP'b{z| f6I$d< 121.stock certificate 股票
4Pbuv6`RK ;yvx - 122.audit report 审计报告
X3bPBv ]WsQ= 123.entity 被审计单位
|8bqn^@$t ?YeUA =[MC 124.addressee of the audit report 审计报告的收件人
{Tps3{|wt \-]zXKl2k 125.unqualified opinion 无保留意见
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_6tir'z Q|DVB 127.disclaimer of opinion 无法表示意见
{CO]wqEj WS!:w'rzr 128.adverse opinion 否定意见
%`M IGi# @%oHt*u 查看《
注会考试《审计》中的128个英文单词(一) 》
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