61.assessed level of material misstatement risk 重大错报风险的评估水平
:K!L-*>A9 C4|79UG>s 62.simall business 小规模企业
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p G@<[fO|Iam 63.accounting system
会计系统
EclsOBg pz.fZV 64.test of control 控制测试
Cn>t"#zs!~ \x"BgLSE 65.walk-through test 穿行测试
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d2g7,axi e^hI[LbNC 67.flow chart 流程图
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G52z5-=v F5\{` 69.audit evidence
审计证据
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CyBK; @~IZ%lEQsD 70.substantive procedures 实质性程序
;]2d%Qt ZrWA,~; 71.assertions 认定
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^K^rl9 72.esistence 存在
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"l.j 73.occurrence 发生
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3[%n@i4H| Sqla+L* 75.rights and obligations 权利和义务
,6wGd aMR S#\Cyn2(t 76.valuation and allocation 计价和分摊
O{=@c96rl ~B`H5# 77.cutoff 截止
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78.accuracy 准确性
Wk]E6yz6 oCB#i~|>a 79.classification 分类
&GI'-i 8ya|eJ]/L 80.inspection 检查
2c5)pIVEy ' h|d-p\`9 81.supervision of counting 监盘
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[]A&tf 82.observation 观察
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83.confirmation 函证
7i9wfc h$U fyv S1_ 84.computation 计算
p1,.f&(f RIF*9= ,S 85.analytical procedures 分析程序
Qy) -gax:, 0Y*Ag,S 86.vouch 核对
zB+zw\ncN `W4Is~VVv 87.trace 追查
OF`:); qWI8 >my11 88.audit sampling 审计抽样
.c _qMTm" DcZ,a E] 89.error 误差
{uiL91j. ;x4yidb6 90.expected error 预期误差
Q% J! \-:4TuU 91.population 总体
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HPG [3(lk_t 92.sampling risk 抽样风险
`w%Qs)2 C0'_bTfB 93.non- sampling risk 非抽样风险
M}9PicI?7 NQ\<~a`Eq 94.sampling unit 抽样单位
{7 nz:f ImI,q:[67 95.statistical sampling 统计抽样
rd}|^&e!Dy hu-6V="^9 96.tolerable error 可容忍误差
5f#]dgBe @5TJ]= 97.the risk of under reliance 信赖不足风险
2r#W#z%vS qjLFgsd 98.the risk of over reliance 信赖过度风险
s!/Q>A ~01Fp;L/ 99.the risk of incorrect rejection 误拒风险
6"jV>CNc@ :Pi=" 100. the risk of incorrect acceptance 误受风险
bH_zWk e}W|wJ):j@ 101.working trial balance 试算平衡表
/1LQx>1d Bfr$&?j# 102.index and cross-referencing 索引和交叉索引
oF(|NS^ |&rxDf}W 103.cash receipt 现金收入
@Yh%.#\i% AJ85[~(lX 104.cash disbursement 现金支出
b`DPf@p^kc -{S:sK.o 105.bank statement 银行对账单
EY[J;H_b wnbKUlb 106.bank reconciliation 银行存款余额调节表
~_"/\;1 WB=|Ty~l 107.balance sheet date
资产负债表日
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9yG/+\ 108.net realizable value 可变现净值
B}Sl1)E !"N-To-c 109.storeroom 仓库
C2W&*W* C(5B/W6 110.sale invoice 销售发票
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!rHg nL&[R}@W 111.price list 价目表
Y%)@)$sK ffS]%qa 112.positive confirmation request 积极式询证函
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MbjMO"} p*"H&xA@ 114.purchase requisition 请购单
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c*`=o(S %v 1NDhaXz 116.gross margin 毛利
GJ4R f% g:CMIe4 117.manufacturing overhead 制造费用
w&^_2<a2 R3gg{hQ 118.material requisition 领料单
YCEdt>5PA N?krlR 119.inventory-taking 存货盘点
tu0agSpU 7.`:Z_ 120.bond certificate 债券
xdd;!HK, e`Vb.E) 121.stock certificate 股票
IJV1=/NJW \t\ZyPxn 122.audit report 审计报告
[DO UIR9 &Ew{ {t;" 123.entity 被审计单位
0*}%v:uN9 7! "OF 124.addressee of the audit report 审计报告的收件人
.3yxg}E>{ t^-yK;`?q: 125.unqualified opinion 无保留意见
>@9>bI+Q {P@OV1 126.qualified opinion 保留意见
6+Wkcrh 1dahVc1W 127.disclaimer of opinion 无法表示意见
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N 128.adverse opinion 否定意见
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d4#jV ei sM$gfFx 查看《
注会考试《审计》中的128个英文单词(一) 》
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