61.assessed level of material misstatement risk 重大错报风险的评估水平
$E^sA|KcT *dBmb 62.simall business 小规模企业
bDh4p]lm )zz{~Cf 63.accounting system
会计系统
v*JKLA L?0IUGY 64.test of control 控制测试
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26b %P<fz1 65.walk-through test 穿行测试
dQ-g\]d| 2|RoN)% 66.communication 沟通
tS3&&t Sw-2vnSdM 67.flow chart 流程图
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_ 68.reperformance of internal control 重新执行
/`aPV"$M ebCS4&c 69.audit evidence
审计证据
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6}c!>n[' 70.substantive procedures 实质性程序
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# s%Ph 71.assertions 认定
T8&sPt,f r<srTHGLo 72.esistence 存在
}u0&> k|y G^SJhdO(Q 73.occurrence 发生
w;AbJCv2 E2cZk6~m{ 74.completeness 完整性
xnWezO_ OT|0_d?bD 75.rights and obligations 权利和义务
f8r7SFwUv Q7v1xBM 76.valuation and allocation 计价和分摊
;ud"1wH 09Eg ti. 77.cutoff 截止
><S2o%u~ a+k3wzJ 78.accuracy 准确性
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rGXC ..'"kX:5 79.classification 分类
Zj ^e8u=T "ixea- 2 80.inspection 检查
|)%H_TXTy -}oH],C 81.supervision of counting 监盘
\/Q~C! *x p_# 82.observation 观察
x00'wY| ZXiJ5BZ 83.confirmation 函证
O6b+eS W}zq9|p 84.computation 计算
c0&!S-4M *L*{FnsV 85.analytical procedures 分析程序
3syA$0TZt |{ZdAr.; 86.vouch 核对
b~)2`l Ks(l :oUB 87.trace 追查
|90/tNe N,VI55J:y> 88.audit sampling 审计抽样
sVmqx^- 3N2d@R 89.error 误差
.s41Tc5u KZ AF9 90.expected error 预期误差
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U^ JHZjf7g$k 91.population 总体
yqtHlz% e(b$LUV 92.sampling risk 抽样风险
,v=pp; ubVZEsoW? 93.non- sampling risk 非抽样风险
uXUuA/O5- Z }>;@c 94.sampling unit 抽样单位
*a{WJbau] RwrRN+&s\ 95.statistical sampling 统计抽样
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4,Uqcw?!F' 96.tolerable error 可容忍误差
P (Y\l Q4]Od{[ 97.the risk of under reliance 信赖不足风险
fF9hL3h?) Q:y'G9b 98.the risk of over reliance 信赖过度风险
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v!PYm o:4#AkS 99.the risk of incorrect rejection 误拒风险
-GB,g=Dk c_.Fe'E 100. the risk of incorrect acceptance 误受风险
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m.yds }mUb1b 101.working trial balance 试算平衡表
@g" vuaG} ZUz7h^3@ 102.index and cross-referencing 索引和交叉索引
01RW|rN {9XNh[NbP 103.cash receipt 现金收入
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[MH[ 2<w vO 9 104.cash disbursement 现金支出
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105.bank statement 银行对账单
QX=x^(M$m :LdPqFXj 106.bank reconciliation 银行存款余额调节表
08%Bx~88_% R)isWw4 107.balance sheet date
资产负债表日
'W("s G)Y,*., 108.net realizable value 可变现净值
=WZ@{z9J GWWaH+F[h 109.storeroom 仓库
<nN# K{AH tAY{+N]f 110.sale invoice 销售发票
_bgv +/ ~0?B 111.price list 价目表
ub`zS-vb zE/\2F$ 112.positive confirmation request 积极式询证函
F>X<=YO0 qTMY]=( 113.negative confirmation request 消极式询证函
%p&y/^=0I Nqz6_! 114.purchase requisition 请购单
fWi/mK3c )t\aB_ = 115.receiving report 验收报告
"Y- WY,H [/n@BK 116.gross margin 毛利
ja&m-CFK "QiLu=Rq 117.manufacturing overhead 制造费用
WNQ<XBqAw gA@Zx%0j 118.material requisition 领料单
g+<[1;[- Jo~fri([%Q 119.inventory-taking 存货盘点
ev_' .t' kBoQjOV` 120.bond certificate 债券
~gNFcJuy hv\Dz*XTs0 121.stock certificate 股票
m&'!^{av E\;%,19Ob 122.audit report 审计报告
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D 123.entity 被审计单位
MHye!T6fO\ u3pFH( 124.addressee of the audit report 审计报告的收件人
Vi}E9I4 6h %rt]g 125.unqualified opinion 无保留意见
K(d+t\ca ,_,*I/o>B 126.qualified opinion 保留意见
r`h".=oD RU~ku{8? 127.disclaimer of opinion 无法表示意见
2' ^7G@% ;/JXn 128.adverse opinion 否定意见
kOq8zYU| #Q*V9kvU/H 查看《
注会考试《审计》中的128个英文单词(一) 》
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