61.assessed level of material misstatement risk 重大错报风险的评估水平
('7?"npd ,WE2.MWR 62.simall business 小规模企业
fn<dr(Dx e`0C0GaP 63.accounting system
会计系统
}5fd:B m; Cj>HMB} 64.test of control 控制测试
&0T.o,&y ;!HQ!#B 65.walk-through test 穿行测试
(A?>U_@ t`6]eRR 66.communication 沟通
(3N/DY1/ 5mAb9F8@ 67.flow chart 流程图
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2N3iH 68.reperformance of internal control 重新执行
W"%n5) O]XRalkEM 69.audit evidence
审计证据
W<q<}RSn RZxh"lIo 70.substantive procedures 实质性程序
(*A@V%H ,9y6:W%5 71.assertions 认定
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72.esistence 存在
6?,qysm06 o135Xh$_>' 73.occurrence 发生
#bt z94/~O uV gA <*0 74.completeness 完整性
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L}[xf h_t`)]- 75.rights and obligations 权利和义务
pq0Z<b;2 E0qJ.v 76.valuation and allocation 计价和分摊
rZ,qHM PZ/tkw 77.cutoff 截止
iJOoO"Ai 7s%D(;W_Mo 78.accuracy 准确性
O\7x+^. e_!h>=$%8 79.classification 分类
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rB,Gl:)g O$z"`'&j# 80.inspection 检查
,%Z&*/*Oh G739Ne[gL 81.supervision of counting 监盘
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tR!hc} 82.observation 观察
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~%k62c 83.confirmation 函证
.;31G0<w2 ~98q1HgS]D 84.computation 计算
%o9mG<.T &LM@xt4"^[ 85.analytical procedures 分析程序
3T(ft^~ >? o5AdZ 86.vouch 核对
TS#1+f]9J< +;!^aNJ, 87.trace 追查
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`b 88.audit sampling 审计抽样
R)d_0Ng euY+jc% 89.error 误差
w*'DlP<7 ^XyC[ G@[ 90.expected error 预期误差
[W$x5|Z}Q DaH4 Br.2 91.population 总体
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h5 92.sampling risk 抽样风险
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Q 93.non- sampling risk 非抽样风险
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O /p;OZf] 94.sampling unit 抽样单位
K4Ed]hX <> HI(6\@Z 95.statistical sampling 统计抽样
,P`:`XQ>_B Q$Qr)mcC 96.tolerable error 可容忍误差
k=t{o /W>?p@j+K 97.the risk of under reliance 信赖不足风险
c 9gm% ci%$So2# 98.the risk of over reliance 信赖过度风险
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c&K& M+-odLltw 99.the risk of incorrect rejection 误拒风险
O 8 l`1 Hv"qRuQ?[ 100. the risk of incorrect acceptance 误受风险
y[f%0*\B z xgDaT 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
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2( 103.cash receipt 现金收入
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7 p{'C 104.cash disbursement 现金支出
>]Mhkf/=) sNG 7fi.| 105.bank statement 银行对账单
DbI)tDi5D @B)5Ho 106.bank reconciliation 银行存款余额调节表
R74RJi& % T$!I (L& 107.balance sheet date
资产负债表日
QeQwmI Ayw {I#" 108.net realizable value 可变现净值
K_j*9@ gT fA] 109.storeroom 仓库
c[6<UkH7 _B&;z $ 110.sale invoice 销售发票
tR=1.M96Y 4fL>Ou[YuX 111.price list 价目表
x'i~o' J"eE9FLM 112.positive confirmation request 积极式询证函
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Rs]Y/9F;{ IYr4 114.purchase requisition 请购单
,[| i^ 9j5k=IXg#a 115.receiving report 验收报告
c~Y g( R,hwn2@B 116.gross margin 毛利
Zh:@AFz:R 0d,&) 117.manufacturing overhead 制造费用
30cb+)h( 0#sf,ja> 118.material requisition 领料单
r*Z p-} 78'3&,+si 119.inventory-taking 存货盘点
f2P2wt.$ Gd2t^tc 120.bond certificate 债券
|r`0< ` bmRp)CYd 121.stock certificate 股票
];{CNDAL2 Ap(>mUs!i 122.audit report 审计报告
G/Yqvu,2! ]EvK.ORy 123.entity 被审计单位
#"JtH"pF KFHcHz 124.addressee of the audit report 审计报告的收件人
|/RZGC4 ^,fMs: 125.unqualified opinion 无保留意见
0e~4(2xK )O6_9f_ 126.qualified opinion 保留意见
<`=(Ui$fD C1(0jUz 127.disclaimer of opinion 无法表示意见
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?KIB 128.adverse opinion 否定意见
G4K3qD#+H sTzt 查看《
注会考试《审计》中的128个英文单词(一) 》
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