61.assessed level of material misstatement risk 重大错报风险的评估水平
eQj/)@B:V P^-9?uBno 62.simall business 小规模企业
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x[#.* D3ad2vH 63.accounting system
会计系统
B[50{;X PD4E&k 64.test of control 控制测试
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z{w^k ?>&Zm$5V 65.walk-through test 穿行测试
A4h/oMis "<#:\6aym 66.communication 沟通
#m>mYp8E.5 eRbO Hj1 67.flow chart 流程图
L~~Yh{< Pq%cuT% 68.reperformance of internal control 重新执行
Fwqf4&/ YZ@-0_Z 69.audit evidence
审计证据
U)8]pUI+/P ?C3cPt" 70.substantive procedures 实质性程序
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D!OW] 71.assertions 认定
;"z>p25=T |&7,g 72.esistence 存在
W[s>TDc`v g (k|"g`* 73.occurrence 发生
Gy%e%' @35shLs 74.completeness 完整性
M='Kjc>e 'o L8Z 75.rights and obligations 权利和义务
K-3 _4As vKf=t&gqr 76.valuation and allocation 计价和分摊
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z 4^&vRD, 77.cutoff 截止
_!7o wn&2-m*a 78.accuracy 准确性
pJ[Q.QxU PQ>JoRs 79.classification 分类
-yeT $P&| 5FxU=M1gF 80.inspection 检查
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81.supervision of counting 监盘
xJCpWU3wM "f_Z.6WMY 82.observation 观察
o*_ D 30@ GFaab 83.confirmation 函证
d/1XL[& O;2 u1p'iP 84.computation 计算
oWmla*nCKL e^ yB9b 85.analytical procedures 分析程序
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eAEIq 86.vouch 核对
'Nh^SbD+_| ,"o\_{<z 87.trace 追查
il~,y8WTU{ YVT^}7# 88.audit sampling 审计抽样
tF|bxXsZ AM>:AtY 89.error 误差
g5)VV" 1*fA>v 90.expected error 预期误差
W=!f #82B`y<<y/ 91.population 总体
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;;!>rm 92.sampling risk 抽样风险
9!LAAE` 0NxaQ`\ 93.non- sampling risk 非抽样风险
L6^h3*JyD iwbjjQPr 94.sampling unit 抽样单位
}MNm>3 K_i2%t3 95.statistical sampling 统计抽样
5S1m&s5k @lwqkJ 96.tolerable error 可容忍误差
Nu'rn*Y_ )n.peZ 97.the risk of under reliance 信赖不足风险
{F j`'0Xu; k{~5pxd-t 98.the risk of over reliance 信赖过度风险
V;"'!dVX Ot?rsr 99.the risk of incorrect rejection 误拒风险
!ZRV\31% {-xnBx 100. the risk of incorrect acceptance 误受风险
Z(L>~+% U&6f}=vC 101.working trial balance 试算平衡表
cQ`,:t#[ :O7J9K| 102.index and cross-referencing 索引和交叉索引
b{&@Lm0Tn F}X_I 103.cash receipt 现金收入
J?&9ofj& DCj!m<Y& 104.cash disbursement 现金支出
<Wpz\U ?CIa)dhu 105.bank statement 银行对账单
gnQd#` R:Lu)d>= 106.bank reconciliation 银行存款余额调节表
KvQ9R!V M-NR!? 9 107.balance sheet date
资产负债表日
,0~=9dR W;=ZQ5Lw 108.net realizable value 可变现净值
9;PtYdJ8 WI%,m~ 109.storeroom 仓库
CV k8MA b#sO1MXv 110.sale invoice 销售发票
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C# ?^dyQhb 111.price list 价目表
%]-tA,u ;/v^@ 112.positive confirmation request 积极式询证函
m\(a{x %\A~w3 E 113.negative confirmation request 消极式询证函
i[B%:q:& m`/OO;/; 114.purchase requisition 请购单
FX{Sb" ||hd(_W8 115.receiving report 验收报告
#r\uh\Cy fIu/*PFPVY 116.gross margin 毛利
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5lT lZRH1 117.manufacturing overhead 制造费用
sS._N@f dQ<EDtap 118.material requisition 领料单
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"vp&A 119.inventory-taking 存货盘点
JH 8^ZP:d' },l3N K 120.bond certificate 债券
E11"uWk` b<%6aRC\ 121.stock certificate 股票
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(uSfr]89' 122.audit report 审计报告
K#>B'>A\ d2pVO]l YZ 123.entity 被审计单位
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&VH]m 124.addressee of the audit report 审计报告的收件人
=7a9~&| $(BW |Pc 125.unqualified opinion 无保留意见
~MOIrF "_lSw3 126.qualified opinion 保留意见
=oBV.BST u V[#jrwhA 127.disclaimer of opinion 无法表示意见
FbF P uKK+V6}!kj 128.adverse opinion 否定意见
`On%1%k8 [j):2 查看《
注会考试《审计》中的128个英文单词(一) 》
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