61.assessed level of material misstatement risk 重大错报风险的评估水平
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9}\r 62.simall business 小规模企业
@; j0c_^"! 2Wc;hJ.1 63.accounting system
会计系统
`*uuB; \nWzn4f 64.test of control 控制测试
6):sO/es e\|E; l 65.walk-through test 穿行测试
4`^TC[ '3Lx!pMhN 66.communication 沟通
1W6n[Xg ZT3jxwe 67.flow chart 流程图
BT*K,p *$WiJ3'(m 68.reperformance of internal control 重新执行
`rOe5Zp$ ZRVF{D??"% 69.audit evidence
审计证据
Qbe{/ `6l24_eKf 70.substantive procedures 实质性程序
!513rNO 8Vg`;_ - 71.assertions 认定
QdG?"Bdt2 4*ty&s=5OJ 72.esistence 存在
e[py J. w4&v( m 73.occurrence 发生
Zj /H3,7 :ayO+fr# 74.completeness 完整性
ogh2kht !gA^$(=:" 75.rights and obligations 权利和义务
hTNYjXj A~~|X 76.valuation and allocation 计价和分摊
iM-hWhU 9M-]~.O 77.cutoff 截止
zs]>XO~Jg zqE8PbU0M; 78.accuracy 准确性
}M"'K2_Z |RbUmuj 79.classification 分类
Lu$:,^ C CBgFB-!qpe 80.inspection 检查
#@OKp,LJ y^Xxa'y 81.supervision of counting 监盘
a1Y _0 \Jj'60L^ 82.observation 观察
,:Y=,[ n *^$N$t/2 83.confirmation 函证
HpgN$$\@ [4(A458H 84.computation 计算
{7MgN'4 ]a@v)aa- 85.analytical procedures 分析程序
Z#E#P<&d 5;KT -(q~ 86.vouch 核对
4dD@lG~ ;{)@ghD 87.trace 追查
5'}!v tGy%n[ \ 88.audit sampling 审计抽样
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e5 UVuuIW0k 89.error 误差
(G b{ckzs AXv3jH,HF 90.expected error 预期误差
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~G>A 91.population 总体
fVe-esAw @eD~FNf-] 92.sampling risk 抽样风险
ok=E/77` #JT%]! 93.non- sampling risk 非抽样风险
X]qp~:4G 7Bb@9M?i 94.sampling unit 抽样单位
x+j/v5 LSOwa 95.statistical sampling 统计抽样
OsuSx^} Mh@ylp+q 96.tolerable error 可容忍误差
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D 97.the risk of under reliance 信赖不足风险
o~z.7q gM/_:+bT>P 98.the risk of over reliance 信赖过度风险
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cSVR 99.the risk of incorrect rejection 误拒风险
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_u 100. the risk of incorrect acceptance 误受风险
!i lDR< G`<1>%"F 101.working trial balance 试算平衡表
oFA$X Y :<|fZa4!" 102.index and cross-referencing 索引和交叉索引
:zTj"P>"I +/^q"/f F 103.cash receipt 现金收入
91'^--N 3uiitjA] 104.cash disbursement 现金支出
=>TtX@ Q{ 2FtEt+A+' 105.bank statement 银行对账单
wZolg~dg C]@B~X1H^ 106.bank reconciliation 银行存款余额调节表
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_!T$|,a 107.balance sheet date
资产负债表日
Y+PxV*"a Ki6BPi^ 108.net realizable value 可变现净值
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gn`s,, 109.storeroom 仓库
kUBHK"}K zL=I-f Vq 110.sale invoice 销售发票
x~I1(l7r Xrs~ove1V 111.price list 价目表
Gf$>!zXr 6#-; ,2i 112.positive confirmation request 积极式询证函
Y{B_OoTun }C1}T}U 113.negative confirmation request 消极式询证函
HCZ%DBU96 R1rfp; 114.purchase requisition 请购单
T{kwy3 Y\2>y"8>$x 115.receiving report 验收报告
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116.gross margin 毛利
}|,\?7, n_gB#L$ 117.manufacturing overhead 制造费用
x}24?mP 0L-g'^nn 118.material requisition 领料单
)x $Vy= ^Rh ~+ 119.inventory-taking 存货盘点
3W00,f^9 ?-p aM5Q+ 120.bond certificate 债券
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AXU!t' 121.stock certificate 股票
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w l"g%vS,;` 122.audit report 审计报告
aPMM:RP` 5q*~h4=r7 123.entity 被审计单位
s_+XSH[=f yr DYw T 124.addressee of the audit report 审计报告的收件人
1Vvx@1 Vi~+C@96 125.unqualified opinion 无保留意见
tG&B D\ rkXSygb 126.qualified opinion 保留意见
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MS em ?XrTZ{5' 127.disclaimer of opinion 无法表示意见
vCr$miZ CawVC*b3 128.adverse opinion 否定意见
y$W3\`2q :O=Vr]Y8K 查看《
注会考试《审计》中的128个英文单词(一) 》
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