61.assessed level of material misstatement risk 重大错报风险的评估水平
Th%w-19,8 0K^@P#{hd 62.simall business 小规模企业
~P,Z@|c4 t"%~r3{ 63.accounting system
会计系统
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K[noW 64.test of control 控制测试
Uhh[le2 % AX@bM 65.walk-through test 穿行测试
~8k`~t! w].DLoz 66.communication 沟通
?cz7s28a }W " i{s/ 67.flow chart 流程图
Iu~(SKr=|$ QrmGrRH 68.reperformance of internal control 重新执行
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e'npa*.e 69.audit evidence
审计证据
]nIVP olo9YrHn 70.substantive procedures 实质性程序
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yp.2c fF/;BSq' 71.assertions 认定
>/GYw"KK 8_D:#i 72.esistence 存在
d<\X)-" x51p'bNy 73.occurrence 发生
6S%KUFB+e PR7bu%Y*eD 74.completeness 完整性
yyVJb3n5:! ,0Udz0 75.rights and obligations 权利和义务
='eQh\T) [e. `M{(TB 76.valuation and allocation 计价和分摊
b7M ) sV~|9 /r 77.cutoff 截止
jw2hB[WR <3k9 y^0 78.accuracy 准确性
i2O$oHd `$;%%/tx 79.classification 分类
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x*^)B~7} %.IW H9P7 81.supervision of counting 监盘
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Dm;aTe @q" #.?>s 83.confirmation 函证
/LCRi UD]RWN 84.computation 计算
c30kb 'khhn6itA 85.analytical procedures 分析程序
wAF#N1-k j =b-Y 86.vouch 核对
/$ueLa 2mvp|<" 87.trace 追查
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S.w#"X[ fJG!TQJ[Y 89.error 误差
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+^ND(I a*@4W3;7 90.expected error 预期误差
8nRxx`U\q 3:P "6mN 91.population 总体
q&k?$rn pB]+c%\ 92.sampling risk 抽样风险
XM*%n8q7#N 2`/p V0 93.non- sampling risk 非抽样风险
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.Yse 94.sampling unit 抽样单位
{B6tGLt#bf }&*,!ES* 95.statistical sampling 统计抽样
KA0_uty/T L/J)OJe\ 96.tolerable error 可容忍误差
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dP 97.the risk of under reliance 信赖不足风险
<Okl.Iz> NA8$G|.? 98.the risk of over reliance 信赖过度风险
'^6x-aeq[D }#f~"-O 99.the risk of incorrect rejection 误拒风险
.3T#:Hl > 1
&_- 100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
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+~\c1|f 102.index and cross-referencing 索引和交叉索引
7q _.@J 1{X ;&y 103.cash receipt 现金收入
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104.cash disbursement 现金支出
vwQ6= "@)9$-g 105.bank statement 银行对账单
2r&T. ZiOL7#QWX 106.bank reconciliation 银行存款余额调节表
h/n&&J Vnq&lz%QqC 107.balance sheet date
资产负债表日
7vs>PV dg]: JU 108.net realizable value 可变现净值
<O?UC/$)7 J'>i3eLq 109.storeroom 仓库
f"G?#dW/1 7$* O+bkn: 110.sale invoice 销售发票
`[Xff24(eb {m+(j (6- 111.price list 价目表
&ahZ_9Q 42: 6=\ 112.positive confirmation request 积极式询证函
WwM/M!98J YAf`Fnmw 113.negative confirmation request 消极式询证函
fgSe]q// 5b2_{6t 114.purchase requisition 请购单
JH;\wfrD |H'4];>R? 115.receiving report 验收报告
+MfdZD #\]:lr{>?4 116.gross margin 毛利
tb-:9*2j- >~sAa+Oxi 117.manufacturing overhead 制造费用
2& l~8, \We\*7^E 118.material requisition 领料单
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119.inventory-taking 存货盘点
}G#TYF} czV][\5 120.bond certificate 债券
j[fVF3v 1 f;k)x 121.stock certificate 股票
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h'1f7% CN$wlhs 122.audit report 审计报告
*c+Kqz- KU> $=Rd 123.entity 被审计单位
wYrb P11 !kl9X-IiI 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
jcWv&u| w7?&eF(w( 126.qualified opinion 保留意见
w}<CH3cx `H5n_km 127.disclaimer of opinion 无法表示意见
EhkvC>y |[tlR`A $ 128.adverse opinion 否定意见
f<V#Yc(U} *.UM[Wo 查看《
注会考试《审计》中的128个英文单词(一) 》
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