61.assessed level of material misstatement risk 重大错报风险的评估水平
&tvp)B?cWk @z{SDM 62.simall business 小规模企业
>7%T%2N kP ,8[r 63.accounting system
会计系统
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I;P J'$NBws 64.test of control 控制测试
\AKP ea= \y]K]iv 65.walk-through test 穿行测试
|D"L!+J-$ t'@mUX:-A 66.communication 沟通
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T=U 67.flow chart 流程图
KvPCb%!ZP k_7b0dr%F 68.reperformance of internal control 重新执行
;p`to"6IFD %oTBh* K'o 69.audit evidence
审计证据
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3C^tV 70.substantive procedures 实质性程序
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2M;3 V3q`V/\ 71.assertions 认定
>19s:+ Y$A2{RjRq 72.esistence 存在
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6 73.occurrence 发生
h%ys::\zF ]h(Iun 74.completeness 完整性
OB$Jv<C@ 3zD#V3= 75.rights and obligations 权利和义务
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%is"NZh jgIG";:Q 76.valuation and allocation 计价和分摊
k1f<(@*` -oyA5Yx0 77.cutoff 截止
}3X/"2SW^ : #CWiq("% 78.accuracy 准确性
=-fM2oiI: oMj"l#a* 79.classification 分类
d4;$=P otR7E+*3 80.inspection 检查
IONo&~-l 4J_HcatOB 81.supervision of counting 监盘
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WF~BCP$OR 7cGOJA5& 83.confirmation 函证
klT?h[I! Yz_}* 84.computation 计算
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9/s 85.analytical procedures 分析程序
uhfK\.3 SefhOh^,V 86.vouch 核对
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!c9 87.trace 追查
Q!@M/@-Ky v.Bwg7R3 88.audit sampling 审计抽样
ue@/o,C> 0j!3\=P$ 89.error 误差
M1-tRF Y:TfD{Xgc 90.expected error 预期误差
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<$z[pw< >ceC8"}J5M 92.sampling risk 抽样风险
,5;M(ft# hHJvLs>^ 93.non- sampling risk 非抽样风险
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`~)?OTzU# 94.sampling unit 抽样单位
xn2 nh@; pS+w4gW 95.statistical sampling 统计抽样
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UZ-['H 96.tolerable error 可容忍误差
D r(0w{5 e3SnC:OWf 97.the risk of under reliance 信赖不足风险
N)g _LL>^ auK9wQ%\ 98.the risk of over reliance 信赖过度风险
7gf(5p5ZV 'fU #v`i 99.the risk of incorrect rejection 误拒风险
&!X<F, )v_Wn[Y.H 100. the risk of incorrect acceptance 误受风险
erEB4q+ #O U,i_}O3Q 101.working trial balance 试算平衡表
#17 &rizl $TXiWW+ 102.index and cross-referencing 索引和交叉索引
V0,JTWc Eu(QeST\ 103.cash receipt 现金收入
3=uhy|f! / i6_} 104.cash disbursement 现金支出
_{k*JT2 i;^lh]u 105.bank statement 银行对账单
}[JB% lg-_[!4Z 106.bank reconciliation 银行存款余额调节表
yR>P R%RbC!P 107.balance sheet date
资产负债表日
Wf3BmkZzz 9lYfII}4( 108.net realizable value 可变现净值
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wFx 109.storeroom 仓库
g8MW6Y '/8/M{`s 110.sale invoice 销售发票
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f5 bq)Pm& 112.positive confirmation request 积极式询证函
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SDC|>e9i 7o+L 114.purchase requisition 请购单
B3ItZojAuw >(a35 b$ 115.receiving report 验收报告
8S8qj"s e1W9"&4>G{ 116.gross margin 毛利
}X{rE|@ h-ii-c?R@0 117.manufacturing overhead 制造费用
sr;&/l#7h h}SZ+G/L 118.material requisition 领料单
D^@@ P ^.LB(GZ, 119.inventory-taking 存货盘点
TbD 9k;,WU(K< 120.bond certificate 债券
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2C,8N {V>F69IU 122.audit report 审计报告
t~ {O)tt =OO4C 123.entity 被审计单位
y5eEEG6 jaEe$2F2 124.addressee of the audit report 审计报告的收件人
LnE/62){N UPGUJ>2Z 125.unqualified opinion 无保留意见
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`r SOt*< >G|RVB 127.disclaimer of opinion 无法表示意见
vU%K%-yXG7 nlB'@r 128.adverse opinion 否定意见
1?&|V1vc B<EqzP*# 查看《
注会考试《审计》中的128个英文单词(一) 》
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