61.assessed level of material misstatement risk 重大错报风险的评估水平
yQ6{-:`) ]Jm9D= 62.simall business 小规模企业
4z?6[Cg< NCX!ss 63.accounting system
会计系统
${mHbqN PK!=3fK4\F 64.test of control 控制测试
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6#^4Y/+` 'szkn0 65.walk-through test 穿行测试
Y{um1)k hDzKB))<w 66.communication 沟通
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K, 67.flow chart 流程图
I)9;4lix kLADd"C 68.reperformance of internal control 重新执行
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M9 _h0 69.audit evidence
审计证据
a)[t kjU ym8\q:N(R 70.substantive procedures 实质性程序
D)f hk!< &c?-z}=G 71.assertions 认定
)vhHlZ *+ *#dXW\8qu 72.esistence 存在
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NCl$vc;, 73.occurrence 发生
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\- e#SNN-hKsJ 74.completeness 完整性
N2xgyKy~ 0.bmVN< 75.rights and obligations 权利和义务
H&`p9d*(e vQYd!DSh 76.valuation and allocation 计价和分摊
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77.cutoff 截止
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7;Z~" 78.accuracy 准确性
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{<C9Z ]={:VsnL 79.classification 分类
$Ob]JAf} .KTDQA\ 80.inspection 检查
*+lnAxRa? NNb17=q_v 81.supervision of counting 监盘
XOVZ'V "kVN|Do 82.observation 观察
F2OU[Z,-] XNd:x{ 83.confirmation 函证
sm4@ywd> J1yy6Wq3[ 84.computation 计算
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Q}xj 85.analytical procedures 分析程序
p"JITH:G V=QvwQlZ 86.vouch 核对
zxTm`Dh;[ 9{?<.% 87.trace 追查
Y=/HsG\W] "n:L<F,g 88.audit sampling 审计抽样
**dGK_^T0 ?r2Im5N 89.error 误差
5/>G)& V]`V3cy1+3 90.expected error 预期误差
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GVCyVt[!- .@ /5Ln 92.sampling risk 抽样风险
Vy&F{T;$ C7eaioW$ 93.non- sampling risk 非抽样风险
g}L2\i688 jQ1~B1( 94.sampling unit 抽样单位
K;gm^ DTAEfs!ZW 95.statistical sampling 统计抽样
Xj?j1R>GB 4VD'<`R[ 96.tolerable error 可容忍误差
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Jgz7=c ]J?5qR:xCy 97.the risk of under reliance 信赖不足风险
RkP7}ZA; t.485L% 98.the risk of over reliance 信赖过度风险
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rQ@,Y" 99.the risk of incorrect rejection 误拒风险
/p?h@6h@y ~|R"GloUw 100. the risk of incorrect acceptance 误受风险
S'B7C>i`#N 2p(K0PtX 101.working trial balance 试算平衡表
w'?uJW O#CxS/M5 102.index and cross-referencing 索引和交叉索引
6n45]? / QSK$ZDC 103.cash receipt 现金收入
I]jVnQ>& >c;qIP)Z 104.cash disbursement 现金支出
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[}Hqf ~Se/uL;* 105.bank statement 银行对账单
f*bs{H'5 qf(!3 106.bank reconciliation 银行存款余额调节表
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gqO`B 107.balance sheet date
资产负债表日
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{f{E 108.net realizable value 可变现净值
Xp4pN{h e d+ql@e ] 109.storeroom 仓库
){L`hQ*=w rM_8piD 110.sale invoice 销售发票
D9 ,~Fc `SFI\Y+WDT 111.price list 价目表
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PeB w3fi2B&q 112.positive confirmation request 积极式询证函
~,m6g&>R .' 3;Z'%"g 113.negative confirmation request 消极式询证函
O`rAqO0F q#c\ 114.purchase requisition 请购单
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c+#InsY 115.receiving report 验收报告
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uXXd .2Y"=|NdA 116.gross margin 毛利
\b{=&B[Q$' Rb',"` 7 117.manufacturing overhead 制造费用
MJ4+|riB ;_1D-Mf 118.material requisition 领料单
]geO%m [gqV}Y"Md 119.inventory-taking 存货盘点
jbMzcn~ehI _u]Wr%D@ 120.bond certificate 债券
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nhiCV>@y 122.audit report 审计报告
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4B^f"6' J XbG|L 124.addressee of the audit report 审计报告的收件人
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!eN? bCy.S.`jHQ 125.unqualified opinion 无保留意见
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cRI&cN"o =Pd3SC})6V 127.disclaimer of opinion 无法表示意见
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j.6A,}^ 128.adverse opinion 否定意见
j^Bo0{{ A)/_: 查看《
注会考试《审计》中的128个英文单词(一) 》
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