61.assessed level of material misstatement risk 重大错报风险的评估水平
z|Hc=AU8y T41&;?- 62.simall business 小规模企业
I$Q%iZ{ gDw:Z/1X` 63.accounting system
会计系统
s_=/p5\ ,_ XDCu @ 64.test of control 控制测试
iI[Z|"a 21 H:X=v+W 65.walk-through test 穿行测试
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$ 67.flow chart 流程图
1@nGD<,. ~HwY?[}!m 68.reperformance of internal control 重新执行
y&0&K4aa o|7]8K= 69.audit evidence
审计证据
3dnL\AqC yJaQcGxE" 70.substantive procedures 实质性程序
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Wt&tu2 71.assertions 认定
8t$a8 PE a2dlz@)J 72.esistence 存在
IED7v g8yWFqE!T 73.occurrence 发生
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GE1 lD!o4ZAo 74.completeness 完整性
v^aARIg O[3AI^2 75.rights and obligations 权利和义务
!8"516!d|p P!C!E/Jf5 76.valuation and allocation 计价和分摊
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&f7IUO /;M0tP 77.cutoff 截止
eH2.,wY1 D<[4}og&] 78.accuracy 准确性
"`DCXn#mB [=Wn7cr 79.classification 分类
X[8m76/V ui4H(A'} 80.inspection 检查
P5ii3a?R ;T}#-`O_Im 81.supervision of counting 监盘
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1W#@`e- b|T}mn 82.observation 观察
rN)T xH&*p "Hmo`E B0 83.confirmation 函证
Sd.i1w& yV:DR 84.computation 计算
22L#\qVkl }XCHoB 85.analytical procedures 分析程序
XljiK8q;% +XU*NAD,! 86.vouch 核对
i=%wZHc; *-bR~ 87.trace 追查
>9D=PnHnD $|!VP'VI 88.audit sampling 审计抽样
y &\ J @b2{'#9]} 89.error 误差
dL>0"UN}- VrhG=CK 90.expected error 预期误差
'$~9~90?Z lhAwTOn`Q 91.population 总体
>Qc0g(w 0fnd9`N!0 92.sampling risk 抽样风险
GLA,,i'i9 oUEpzv,J 93.non- sampling risk 非抽样风险
qFmvc $=n|MbFl 94.sampling unit 抽样单位
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A^9AYhR 95.statistical sampling 统计抽样
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:|oH11y 96.tolerable error 可容忍误差
wH[@#UP3l *J@2A)ZDv0 97.the risk of under reliance 信赖不足风险
1i9}mzy% FsZF>vaV 98.the risk of over reliance 信赖过度风险
0@1AH< yNAvXkp 99.the risk of incorrect rejection 误拒风险
NA[yT .x$+7$G 100. the risk of incorrect acceptance 误受风险
3A]Y=gfa j& f-yc'i- 101.working trial balance 试算平衡表
YMnG-'^Z m.-l&@I2/< 102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入
M cE$=Vv UNq!| 104.cash disbursement 现金支出
$k*E^~qT 5bGV91 105.bank statement 银行对账单
c]F$$BT NFPW#-TF 106.bank reconciliation 银行存款余额调节表
t/HMJ D0=D8P}H: 107.balance sheet date
资产负债表日
K9}ppgL'$ R_.C,mR ? 108.net realizable value 可变现净值
BBnbXhxZ V;ZyAp 109.storeroom 仓库
/<s'@!W 7Q} P}9n 110.sale invoice 销售发票
.Nr}V.?57 Fs<kMT 111.price list 价目表
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4I ?1 112.positive confirmation request 积极式询证函
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nK1XJp +wwpaR` 114.purchase requisition 请购单
iN5~@8jAzz e`'O! 115.receiving report 验收报告
?s #DD, &CF74AN# 116.gross margin 毛利
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8(q4D K\5u %FLz}QW* 118.material requisition 领料单
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"m0>u,HmI @~'c(+<3 120.bond certificate 债券
2X;,s`) $jo}?Y+ 121.stock certificate 股票
/"tVOv# ~HI|t2C 122.audit report 审计报告
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<a@ .RH}/D 123.entity 被审计单位
-4Zf0r1u ]IXKoJUf 124.addressee of the audit report 审计报告的收件人
b\"JXfw cG6Q$ 125.unqualified opinion 无保留意见
F N;X"it. j\f;zb?F 126.qualified opinion 保留意见
52/^>=t K=M5d^K<E 127.disclaimer of opinion 无法表示意见
jL^zS XQB M' "S: 128.adverse opinion 否定意见
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'`P[ #?YQ&o~gZ 查看《
注会考试《审计》中的128个英文单词(一) 》
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