61.assessed level of material misstatement risk 重大错报风险的评估水平
1ba* U~OEg V']1j 62.simall business 小规模企业
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Ud^ 4>I;^LHn 63.accounting system
会计系统
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?L' &$E.rgtg 64.test of control 控制测试
's6hCs&|NV %(n^reuP 65.walk-through test 穿行测试
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5Lm<3:7Q+ 0@PI=JZ% 67.flow chart 流程图
sBm/9vu g|V0[Hnq6 68.reperformance of internal control 重新执行
!mRDzr7 [^E{Yz=8, 69.audit evidence
审计证据
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p?!3{" ^B7C8YP 70.substantive procedures 实质性程序
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O]AB 71.assertions 认定
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-H%FYF` 72.esistence 存在
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05Go*QvV 73.occurrence 发生
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Kz:9r 74.completeness 完整性
R?GF,s<j DANndXQLH 75.rights and obligations 权利和义务
66s h r W8{zV_TBm 76.valuation and allocation 计价和分摊
Hg;; > ?e+$?8l[3 77.cutoff 截止
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-z$&lP] 78.accuracy 准确性
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gdfG3d$4 79.classification 分类
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.)h'Y 80.inspection 检查
J?N9*ap) uA2-&smw 81.supervision of counting 监盘
hz_F^gF 9,zM.g9Qv 82.observation 观察
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]W4o" oc3}L^aD 83.confirmation 函证
v\?J$Hdd !u=,b fyH 84.computation 计算
@:"GgkyDl# Kp_^ 2V? 85.analytical procedures 分析程序
!~~j&+hK\ LQrm/)4bF5 86.vouch 核对
bP ,_H o{&UT VyGs 87.trace 追查
'U'#_mYG *X4$'LSx1 88.audit sampling 审计抽样
+O,h<*y %[C-KQH 89.error 误差
]/{987 hu+% X.F4 90.expected error 预期误差
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KU P?P))UB5 91.population 总体
[5Dg%?x {b6g!sE 92.sampling risk 抽样风险
!p~K;p, hMiuv_EO! 93.non- sampling risk 非抽样风险
:'LG%E:b P7iU_CgyW 94.sampling unit 抽样单位
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z.7'yJIP# N%.DjH 96.tolerable error 可容忍误差
MjHjL~Tg Z/ypWoV( 97.the risk of under reliance 信赖不足风险
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&2hB 98.the risk of over reliance 信赖过度风险
S(f V ,;Z HBFuA.", 99.the risk of incorrect rejection 误拒风险
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*B-| @GiR~bKZ 100. the risk of incorrect acceptance 误受风险
S3k>34_%9 >%D=#}8l@ 101.working trial balance 试算平衡表
Hf'yRKACj hoQ?8}r: 102.index and cross-referencing 索引和交叉索引
MXxE)"G*a S-Y(Vn4 103.cash receipt 现金收入
3[jk}2R';p D@ji1$K 104.cash disbursement 现金支出
Um$a9S8b& h8yv:}XU* 105.bank statement 银行对账单
d">Ya !W \O7?!i 106.bank reconciliation 银行存款余额调节表
D?w-uR%Y ?Ze3t5Ll 107.balance sheet date
资产负债表日
U&|$B|[ M\s^>7es 108.net realizable value 可变现净值
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z!0ab q$Ol"K@ 109.storeroom 仓库
,Wp0,>! Z0~}'K 110.sale invoice 销售发票
Mlpq2I_x y{eZrX| 111.price list 价目表
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112.positive confirmation request 积极式询证函
iK"j@1| \\D~Yg\# 113.negative confirmation request 消极式询证函
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!s /rNY;qXM 114.purchase requisition 请购单
Xm`K@hJ@ Q#bFW?>y, 115.receiving report 验收报告
(!'; ?nFT51t/4 116.gross margin 毛利
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pN "gCSbMq(Vq 117.manufacturing overhead 制造费用
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\~ OD"eB? 119.inventory-taking 存货盘点
`,(1' q\[31$i$ 120.bond certificate 债券
@T1>%oi )^!-Aj\x 121.stock certificate 股票
=*'X 0 EXAdRR 122.audit report 审计报告
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"VWxHRVg4M B`hxF(_p/ 124.addressee of the audit report 审计报告的收件人
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|KDh'Y 0;TMwE 125.unqualified opinion 无保留意见
d1j v>tu $^7&bQ 126.qualified opinion 保留意见
1&YP}sg) !9o8v0ZI 127.disclaimer of opinion 无法表示意见
&TbnZnv HIhoYSwB 128.adverse opinion 否定意见
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;B[n;Q{ kXX RMR 查看《
注会考试《审计》中的128个英文单词(一) 》
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