61.assessed level of material misstatement risk 重大错报风险的评估水平
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8YE7 62.simall business 小规模企业
y2A\7&7 <=4$.2ym 63.accounting system
会计系统
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Kxsd@^E aTvyzr1 65.walk-through test 穿行测试
<Wn~s= \.i7(J] 66.communication 沟通
q8{Bx03m6 :'[?/<iTg 67.flow chart 流程图
xWxHi6U( Et 0gPX- 68.reperformance of internal control 重新执行
xA3_W vMzL+D2) 69.audit evidence
审计证据
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x L2W 70.substantive procedures 实质性程序
Fp.eucRxP QbJ7$, 4 71.assertions 认定
-M{szH MT{1/A;`) 72.esistence 存在
i+`8$uz $.tT 73.occurrence 发生
;~F*2) =v3o)lU 74.completeness 完整性
K3zY-yIco a!o%x 75.rights and obligations 权利和义务
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-NbW, 76.valuation and allocation 计价和分摊
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77.cutoff 截止
zw3I(_d[ K"l~bFCZ8 78.accuracy 准确性
L 0Ckw},, R*6TS"aL 79.classification 分类
E?]$Y[KJKs MgiW9@_( 80.inspection 检查
U R^r> ftn10TO * 81.supervision of counting 监盘
>_Tyzl>z HDhkg-QC 82.observation 观察
5B%KiE&p (%6fZ 83.confirmation 函证
U>n[R/~] U9BhtmY 84.computation 计算
RSAGSGp `{ Ox=+]M 85.analytical procedures 分析程序
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p63fpnH 86.vouch 核对
}>iNT.Lvd gR/?MJ(v 87.trace 追查
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#+<YFm\i /QB;0PrE 89.error 误差
a,fcKe&B (0@b4}Z 90.expected error 预期误差
+L=Xc^ O\!'Ds+gX 91.population 总体
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My3&6 zv"NbN 92.sampling risk 抽样风险
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S5gBVGh pSAtn 94.sampling unit 抽样单位
x;SY80D [zl4"|_` 95.statistical sampling 统计抽样
g3Q;]8Y& P];0,;nF 96.tolerable error 可容忍误差
R:l &2 nWc@ufY 97.the risk of under reliance 信赖不足风险
3zmbx~| =\ u)zv`m 98.the risk of over reliance 信赖过度风险
DBGU:V,85 5MYdLAjV 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
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C$t /]0SF_dZ 101.working trial balance 试算平衡表
Z{t `f[ <H#0pFB 102.index and cross-referencing 索引和交叉索引
RnC+]J+?4 :,yC\,H^ 103.cash receipt 现金收入
`gCJ[ FjizPg/|! 104.cash disbursement 现金支出
Cb|1Jtb *:+ZEFMq 105.bank statement 银行对账单
#Muh|P]%\ bLGC 106.bank reconciliation 银行存款余额调节表
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J)uP )/[L)-~y~ 107.balance sheet date
资产负债表日
!/a6;:_y 6WIs*$T2* 108.net realizable value 可变现净值
eU`O=uE p{v*/<.; 109.storeroom 仓库
Dk$<fMS,7c G; exH$y 110.sale invoice 销售发票
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*_J{_7pwe 111.price list 价目表
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qq IG\Cj7{K^ 112.positive confirmation request 积极式询证函
4Z=`; &w`DF,k| 113.negative confirmation request 消极式询证函
8D@J d dIh+h|: 114.purchase requisition 请购单
5}_=q;sZ }kItVx 115.receiving report 验收报告
KXl!VD,#`= ;!=i|"PG 116.gross margin 毛利
dHg[r|xC yZm=
#.f 117.manufacturing overhead 制造费用
<]DUJuF-M z%T|L[(6 118.material requisition 领料单
ux!YVvTPd UU[z\^w| E 119.inventory-taking 存货盘点
34"PtWbV> yH43Yo#Rk 120.bond certificate 债券
qP&:9eL b$Dh|-8 121.stock certificate 股票
%K=_ KZ#\ > 122.audit report 审计报告
E8R;S}PA d+5~^\lV 123.entity 被审计单位
/NiD#s0t h~CLJoK< 124.addressee of the audit report 审计报告的收件人
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&{<HcP F&7|`o3 125.unqualified opinion 无保留意见
Y6)o7t i'>5vU0?3 126.qualified opinion 保留意见
>mR8@kob< v@M^ukk'} 127.disclaimer of opinion 无法表示意见
Ok\X%avq QX<x2U 128.adverse opinion 否定意见
~LOE^6C+~o h9}*_qc&kV 查看《
注会考试《审计》中的128个英文单词(一) 》
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