61.assessed level of material misstatement risk 重大错报风险的评估水平
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Sf=[>z 62.simall business 小规模企业
*e6|SZ &3 vOK;l0% 63.accounting system
会计系统
-"zu"H~t4 ':V_V. : 64.test of control 控制测试
DOerSh_0W Flxo%g}; 65.walk-through test 穿行测试
ja;5:=8A5 /=@vG Vp6 66.communication 沟通
1,j9(m2 y2R=%EFh6 67.flow chart 流程图
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K D: gxOmbQt@; 68.reperformance of internal control 重新执行
+*J4q5;E[? BB.TrQM.# 69.audit evidence
审计证据
^JtHTLHL= s.sy7%{ 70.substantive procedures 实质性程序
aHC;p=RQ\A uB1!*S1f 71.assertions 认定
>t2b?(h/x #'x?)AS 72.esistence 存在
j>*SJtq7 $ t $f1? 73.occurrence 发生
C):d9OI? \=7=>x_ 74.completeness 完整性
ku;nVV V@:=}*E 75.rights and obligations 权利和义务
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1bL SSLshY~d 76.valuation and allocation 计价和分摊
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:|' 5{q/z^] 77.cutoff 截止
l _O~v? rhTk}2@h 78.accuracy 准确性
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l :Nxl 79.classification 分类
0NtsFPO o'7ju~0L 80.inspection 检查
[\9(@Bx ]zU<=b@ 81.supervision of counting 监盘
9'q /&uH ;lH,bX~5 82.observation 观察
P$/A! r E$tk1SVo 83.confirmation 函证
[7 `Dgnmq H}V*<mgw 84.computation 计算
$pfe2(8 ^Cn]+0G#C8 85.analytical procedures 分析程序
KOEi_9i} sK-|xU. 86.vouch 核对
R%_H\-wo d4>-a^)V 87.trace 追查
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w^ 2{kfbm-89t 88.audit sampling 审计抽样
*rz(}(r "!Oh#Vf 89.error 误差
Q(5:~**I |akC 90.expected error 预期误差
s<_LcQbt{ *7;*@H*jd 91.population 总体
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92.sampling risk 抽样风险
jjwMvf.R 3ZL7N$N}7 93.non- sampling risk 非抽样风险
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s<MJ4r>/ 94.sampling unit 抽样单位
gQd=0"MV :.[5(' 95.statistical sampling 统计抽样
b/,!J]W <Mn7`i 96.tolerable error 可容忍误差
k\&IFSp s.`%ZDl@Y 97.the risk of under reliance 信赖不足风险
0/P-> n~ O|OSE 98.the risk of over reliance 信赖过度风险
QGv:h[b_ %r 99.the risk of incorrect rejection 误拒风险
iC|6roO!jk e4YfTr 100. the risk of incorrect acceptance 误受风险
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! 101.working trial balance 试算平衡表
zHoO?tGf KT;C RO> 102.index and cross-referencing 索引和交叉索引
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R }:9|*m<$t 103.cash receipt 现金收入
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X6kgq_( F `pyhc>1; 105.bank statement 银行对账单
lmtQr5U N<Z)b!o%u 106.bank reconciliation 银行存款余额调节表
9 CK\tx& N7$DRG/<b 107.balance sheet date
资产负债表日
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HHF=Q FQ|LA[~ 108.net realizable value 可变现净值
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,Y~M_= 109.storeroom 仓库
Q$.V:# Q0q)n=i}] 110.sale invoice 销售发票
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dy6F+V\DG \/'#=q1 112.positive confirmation request 积极式询证函
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1@r8R 113.negative confirmation request 消极式询证函
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LQq $-fj rQ 114.purchase requisition 请购单
+NLQYuN 1YIux,2\ 115.receiving report 验收报告
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h ,LW(mdIe( 116.gross margin 毛利
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_ 117.manufacturing overhead 制造费用
Z\*5:a] ?`T6CRZhr 118.material requisition 领料单
SD|4ybK>d 9-a2L JI 119.inventory-taking 存货盘点
k{}[>))Q N}}PlGp$ 120.bond certificate 债券
zy5s$f1IA C6D=>%uY 121.stock certificate 股票
qrM{b= 5}X<(q( 122.audit report 审计报告
D?\" c_-" Qo 123.entity 被审计单位
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r^90 124.addressee of the audit report 审计报告的收件人
vh. Wm?qQ ^T}}4I_Y 125.unqualified opinion 无保留意见
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E`B gc,J2B]61 126.qualified opinion 保留意见
\~z?PA.$ C>JekPeM 127.disclaimer of opinion 无法表示意见
OXIu>jF Z/NGv 128.adverse opinion 否定意见
75\RG+kQ <@U. 查看《
注会考试《审计》中的128个英文单词(一) 》
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