61.assessed level of material misstatement risk 重大错报风险的评估水平
/&E]qc*-p q>6RO2, 62.simall business 小规模企业
BQ=JZ4& +Mb}70^ 63.accounting system
会计系统
vs{VRc \.?'y71 64.test of control 控制测试
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_.v T5-Yqz 65.walk-through test 穿行测试
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>)71 ,=[r6k< 66.communication 沟通
!Ld[`d.|R! ba)hWtenH 67.flow chart 流程图
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! ~i]4~bkH2 68.reperformance of internal control 重新执行
}((P)\s k_nQmU> 69.audit evidence
审计证据
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j>5X^Jd 70.substantive procedures 实质性程序
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)K]<\Q[ 71.assertions 认定
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rhBU6K {5 3#Xd 72.esistence 存在
94?/Rhs5 "$3~):o 73.occurrence 发生
$,o@&QT?AT RLO<5L 74.completeness 完整性
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{%>f F5H]$AjW 75.rights and obligations 权利和义务
J&L#^f*d 3x=NSe|f 76.valuation and allocation 计价和分摊
`69xR[f 9Qq%Fw_ 77.cutoff 截止
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79.classification 分类
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{~V_6wY g 80.inspection 检查
=kw6<!R Hiih$O+ 81.supervision of counting 监盘
P u}PE-b ]_hXg*? 82.observation 观察
w69G6G( R+Rb[,m 83.confirmation 函证
xw3A |Aj?r _:Ov-HIR 84.computation 计算
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86.vouch 核对
D[(T--LLT ROj=XM:+ 87.trace 追查
KvEZbf3f _m1WY7 88.audit sampling 审计抽样
c#pVN](? &.:yP3 89.error 误差
.-:6L2 'x=y:0A 90.expected error 预期误差
&uJ7[m19z Of{'A 91.population 总体
;W!hl<``d* tHo/Vly6Z 92.sampling risk 抽样风险
}J:WbIr0! 0.!Q4bhD 93.non- sampling risk 非抽样风险
Ay\!ohIS3 g%d&>y?1r 94.sampling unit 抽样单位
r<.*:]L [mQ*];GA 95.statistical sampling 统计抽样
MP`WU} 2 tA9(N>[* 96.tolerable error 可容忍误差
1I U*:Z;Rz +isaqfy/ 97.the risk of under reliance 信赖不足风险
z(beT e H @8 ;6D 98.the risk of over reliance 信赖过度风险
&?7+8n&+ O[#B906JB 99.the risk of incorrect rejection 误拒风险
.g6(07TyV !& xc.39 100. the risk of incorrect acceptance 误受风险
+luW=j0V |p+ xM 101.working trial balance 试算平衡表
|y7#D9m d:=:l? 102.index and cross-referencing 索引和交叉索引
6b#J!:? cx(b5Z 103.cash receipt 现金收入
:#p!&Fi 3mM.#2=@> 104.cash disbursement 现金支出
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\gPCo 105.bank statement 银行对账单
lr@H4EJ{ 8fs::}0 106.bank reconciliation 银行存款余额调节表
s&*s9F u<{uUui}$v 107.balance sheet date
资产负债表日
SwPc<Z?P ^!>o5Y) 108.net realizable value 可变现净值
Qws#v}xF c6)q(zz 109.storeroom 仓库
;}gS8I| D>Ph))QI 110.sale invoice 销售发票
~2*8pb 4 hgi9%>oUB 111.price list 价目表
j8gi/07l sGD b< 112.positive confirmation request 积极式询证函
*QpKeI +EBoFeeIG 113.negative confirmation request 消极式询证函
.4wp ROHr%'owgL 114.purchase requisition 请购单
8TnByKZz +Ss|4O}' 115.receiving report 验收报告
X`k[ J6 1JoRP~mMxa 116.gross margin 毛利
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wZ:E,R 117.manufacturing overhead 制造费用
]gQ4qu5 Ng3 MfbFG 118.material requisition 领料单
O{9h'JU -*EK-j 119.inventory-taking 存货盘点
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UR-}51 121.stock certificate 股票
O5Xu(q5+ 8PV`4=,OI 122.audit report 审计报告
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O`hOVHDQ r='"X#CmV/ 124.addressee of the audit report 审计报告的收件人
+`x8[A)- b!ZXQn3X< 125.unqualified opinion 无保留意见
Kj_hCSvf3e Xo*=iD$Jys 126.qualified opinion 保留意见
wKCHG/W M"]~}* 127.disclaimer of opinion 无法表示意见
PQRh5km TK;*:K8oe 128.adverse opinion 否定意见
8uX1('+T* :sBg+MS 查看《
注会考试《审计》中的128个英文单词(一) 》
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