61.assessed level of material misstatement risk 重大错报风险的评估水平
?jBh=X\]: _RzcMX 62.simall business 小规模企业
N`rOlEk $3n@2 N` 63.accounting system
会计系统
EabZ7zFoN ,7Lu7Q 64.test of control 控制测试
j]_"MMwk$< _9zydtw 65.walk-through test 穿行测试
J$<g"z3 ma M8:\ 66.communication 沟通
=G2A Ufn h|'T'l&z 67.flow chart 流程图
GwVSRI:[N #6<9FY# 68.reperformance of internal control 重新执行
.!J,9PE r*l:F{ 69.audit evidence
审计证据
3~!PJI1 (PCv4:`g 70.substantive procedures 实质性程序
|LDo<pE*V4 BK:S: 71.assertions 认定
vl}uHdeP9 @=[SsS 72.esistence 存在
]LhNP}c DV/P/1E 73.occurrence 发生
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Iq 74.completeness 完整性
d<v>C-nk% f)+fdc 75.rights and obligations 权利和义务
ojitBo~ AiO29< 76.valuation and allocation 计价和分摊
sf5koe :xT=uE.I 77.cutoff 截止
VFMg$qv|_ COK7 i^ 78.accuracy 准确性
.ZrQ{~t ;-d :!* 79.classification 分类
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iE" 80.inspection 检查
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Q6v #I 81.supervision of counting 监盘
n300kpv `jb?6;15 82.observation 观察
|3MqAvPJ RSY{IY 83.confirmation 函证
a{6rQ <zK9J?ZQW> 84.computation 计算
*5#Y[c vF=d`T< 85.analytical procedures 分析程序
%!HmtpS 5xHl6T+ 86.vouch 核对
&6E^<v?] F3b[L^Km] 87.trace 追查
)*iSN*T8q /tf}8d 88.audit sampling 审计抽样
v:<UbuJw |:tFQ.Z'2 89.error 误差
!R WX1Z 4PEJ}BW 90.expected error 预期误差
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4_x1 >w?O?&Q$ 91.population 总体
QO)Q%K, 3L4lk8Dd 92.sampling risk 抽样风险
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B3 .Tdl'y:.. 93.non- sampling risk 非抽样风险
Oav^BhUO *"Ipu"G5? 94.sampling unit 抽样单位
S3Tww]q c)M_&?J!5 95.statistical sampling 统计抽样
Tc`LY/%Od c;ELAns> 96.tolerable error 可容忍误差
]v 6u VWG#v#o 97.the risk of under reliance 信赖不足风险
^=wG#!#V"1 R/iw#.Yy 98.the risk of over reliance 信赖过度风险
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+aV>$Y 99.the risk of incorrect rejection 误拒风险
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iJ68 100. the risk of incorrect acceptance 误受风险
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#:3E.= 101.working trial balance 试算平衡表
pscCXk(|A` LeY\{w 102.index and cross-referencing 索引和交叉索引
-[x^z5Ee` >'8.>f 103.cash receipt 现金收入
5Y)!q?#H K,^{|5'3q 104.cash disbursement 现金支出
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@#v 105.bank statement 银行对账单
rBkf @ Y'Jb@l`$- 106.bank reconciliation 银行存款余额调节表
HlY4%M5q/ Ni{(=&*= 107.balance sheet date
资产负债表日
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~A X{ZBS^M 108.net realizable value 可变现净值
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v 109.storeroom 仓库
kkFE9:[-c& 6A/Nlk. 110.sale invoice 销售发票
ID5?x8o#k ^gh/$my; 111.price list 价目表
U^~K-!0 +?(2-RBd 112.positive confirmation request 积极式询证函
q=}Lm;r _pKW($\ 113.negative confirmation request 消极式询证函
v)+wr[Qs >3X!c"#l 114.purchase requisition 请购单
#=b_!~:% W==HV0n 115.receiving report 验收报告
+vLuzM- o'%F*>#v 116.gross margin 毛利
Sy'/%[+goJ ?'$=G4y&? 117.manufacturing overhead 制造费用
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MNL qw0tw2| 118.material requisition 领料单
Z.:5<oEKg .F?yt5{5No 119.inventory-taking 存货盘点
)"jG)c^1* 3.Qf^p 120.bond certificate 债券
J~DP*}~XK _$wWKJy9 121.stock certificate 股票
]^&DEj{ rr*",a"}m 122.audit report 审计报告
V@84Cb djPr 4Nog 123.entity 被审计单位
B8|=P&L7N M`KrB5a+6 124.addressee of the audit report 审计报告的收件人
ph30 /*8 \h :Rw| 125.unqualified opinion 无保留意见
"(/|[7D) ,^,Vq]$3 126.qualified opinion 保留意见
@o44b!i g;\zD_":l 127.disclaimer of opinion 无法表示意见
%zd1\We PFG):i-? 128.adverse opinion 否定意见
RXt`y62yK rc*3k 查看《
注会考试《审计》中的128个英文单词(一) 》
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