61.assessed level of material misstatement risk 重大错报风险的评估水平
BZe x ?(H/a-(:v} 62.simall business 小规模企业
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a?_N8|k[ 63.accounting system
会计系统
]7eQ5[5s }[k~JXt 64.test of control 控制测试
d[J+):aW m\RU|Z 65.walk-through test 穿行测试
82{Lx7pI @h$cHZ 66.communication 沟通
P-.>vi^+ g ?qm >X 67.flow chart 流程图
> X<pzD3u E)7vuWOO 68.reperformance of internal control 重新执行
1TJ2HO=Y )[i0~o[ 69.audit evidence
审计证据
zuwlVn 4cDjf~n 70.substantive procedures 实质性程序
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71.assertions 认定
Z_Qs^e$ 9ePG-=5I 72.esistence 存在
{1Z8cV x\T 9V~8a 73.occurrence 发生
n=qN@u;Fi# 9ldv*9v 74.completeness 完整性
Gm~jC < tNj-~r 75.rights and obligations 权利和义务
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&-2@ 76.valuation and allocation 计价和分摊
qbrY5;U 2dg+R)% 77.cutoff 截止
*mwHuGbZed >+Z BQ]~ 78.accuracy 准确性
a\;Vly; I?r7dQEm 79.classification 分类
o`,|{K$H |*W_ 80.inspection 检查
,rc?,J1l '#pY/,hVB 81.supervision of counting 监盘
LX;w~fRr. dY[ XNP 82.observation 观察
2O;Lw@W ++1<A&a 83.confirmation 函证
<+o*"z\mI YW9r'{(D(I 84.computation 计算
)IQ5Qu 7/C,<$Ep 85.analytical procedures 分析程序
E0?R,+>&4 F<H[-k*t/ 86.vouch 核对
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-hL 0}Wy$N 5yBaxw` 88.audit sampling 审计抽样
~xfoZiIA} '9d<vWg 89.error 误差
;J[ed>v;3 uzG{jc^ 90.expected error 预期误差
c$fi3O |W $epOLg 91.population 总体
B6qM0QW ^K[WFi N} 92.sampling risk 抽样风险
7 uy?%5 GY% ^!r 93.non- sampling risk 非抽样风险
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RB LelCjC{`1 94.sampling unit 抽样单位
' b?' u "MS}@NLUW 95.statistical sampling 统计抽样
uT1xvXfqP (h&XtFul} 96.tolerable error 可容忍误差
,yPs4',d TgC8EcLr 97.the risk of under reliance 信赖不足风险
5~8FZ-x w2 %u;D% 98.the risk of over reliance 信赖过度风险
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[k<"@[8) 99.the risk of incorrect rejection 误拒风险
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4W xbUL./uj 100. the risk of incorrect acceptance 误受风险
%3SBs*? [te9ui%JS 101.working trial balance 试算平衡表
0 $Ygt0d ^v2-"mX< 102.index and cross-referencing 索引和交叉索引
skSs|slp HV0! G-h 103.cash receipt 现金收入
EuH[G_5e0 q!fdiv` 104.cash disbursement 现金支出
_.}1 Y,Q I| Vyv 105.bank statement 银行对账单
[l`_2{: NCu:E{([ 106.bank reconciliation 银行存款余额调节表
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资产负债表日
"K Or)QD/ O8\> ?4) 108.net realizable value 可变现净值
<t~RGn3 uGo tX b 109.storeroom 仓库
PJ$C$G U<|hIv-& 110.sale invoice 销售发票
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h=a-~= 8 W~W`fm 112.positive confirmation request 积极式询证函
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gqfO( 113.negative confirmation request 消极式询证函
r0Cc0TMdj 5u:{lcC.X 114.purchase requisition 请购单
JXhHitUD @gc|Z]CV 115.receiving report 验收报告
2bnF#-( :Qc[>:N 116.gross margin 毛利
^i;y2c Q`0 k=< 117.manufacturing overhead 制造费用
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*!"b 118.material requisition 领料单
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@nNhW )NjxKSiU@ 120.bond certificate 债券
Y-ZTv(< TXH9BlDn 121.stock certificate 股票
s.uw,x r.~^h^c] 122.audit report 审计报告
%C1*`"Jb& R3dt-v 123.entity 被审计单位
L_~vPp ^.Xom~ 124.addressee of the audit report 审计报告的收件人
.a@>1XO USDqh437 125.unqualified opinion 无保留意见
g~/@`Z2Y QBD\2VR 126.qualified opinion 保留意见
_+0QQ{'N WVMkLMg8d 127.disclaimer of opinion 无法表示意见
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\L'`bif 128.adverse opinion 否定意见
'P`L?/_3 w(6(Fze 查看《
注会考试《审计》中的128个英文单词(一) 》
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