61.assessed level of material misstatement risk 重大错报风险的评估水平
%~\ _n_sfT6)B 62.simall business 小规模企业
pK"&QPv 8KKz5\kn7 63.accounting system
会计系统
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^B# $rTu6(i1 64.test of control 控制测试
0BFz7 1RA }aX 65.walk-through test 穿行测试
nNs .,J) os_WYQ4>j 66.communication 沟通
%`oHemSy ~#t*pOC5BR 67.flow chart 流程图
mt^`1ekoY tQ[]Rc 68.reperformance of internal control 重新执行
sMX$Q45e ]b)!YPo 69.audit evidence
审计证据
m9Il\PoTq , `"K 70.substantive procedures 实质性程序
',# 6=3(oUl 71.assertions 认定
N"~ qoJO e&ts\0 72.esistence 存在
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D }Az'Zu4 = 74.completeness 完整性
x97H(* uAT/6@ 75.rights and obligations 权利和义务
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V 76.valuation and allocation 计价和分摊
9R>~~~{-Go L}b'+Wi@ 77.cutoff 截止
L?Tu)<Mn nUqL\(UuY 78.accuracy 准确性
F;W' 5f{wJb2 79.classification 分类
>qn+iI2U ,@479ZvvR3 80.inspection 检查
u]SZ{[e UI_v3c3b 81.supervision of counting 监盘
cTy'JT7 vuW-}fY; 82.observation 观察
6qf-Y!D5 `xGT_0&ck 83.confirmation 函证
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F8]Xnds PMY~^S4O 84.computation 计算
cPSti P]-#wz=S 85.analytical procedures 分析程序
B/rzh? b _}^u-fJ/~ 86.vouch 核对
CMFC"e Se SNN#$8\ 87.trace 追查
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ci 88.audit sampling 审计抽样
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/zh {H'X)n$ 89.error 误差
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cEzG?A 90.expected error 预期误差
)u-ns5 Z"]xdOre 91.population 总体
Zq^^|[)bA 1S&0 92.sampling risk 抽样风险
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Z OFp#<o,p 93.non- sampling risk 非抽样风险
AT-0}9z{ 9V.+U7\w 94.sampling unit 抽样单位
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@i k5q(7&C 95.statistical sampling 统计抽样
Vl-D<M+ih YT][\x 96.tolerable error 可容忍误差
~RAzFLt6x aw]8V:)$J 97.the risk of under reliance 信赖不足风险
YN$`y1V o16d`}/< 98.the risk of over reliance 信赖过度风险
A_aO}oBX 50COL66:7 99.the risk of incorrect rejection 误拒风险
";o~&8?) 3|jn,?K)N 100. the risk of incorrect acceptance 误受风险
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L xS-w\vbLV 101.working trial balance 试算平衡表
~R)1nN| i:;$oT 102.index and cross-referencing 索引和交叉索引
V@Ax}<$A 1R*1BStc 103.cash receipt 现金收入
z"9aAytd xiEcEz'lk 104.cash disbursement 现金支出
O0->sR 3F;EE: 105.bank statement 银行对账单
bKTqX[ = 4a#B!x
W 106.bank reconciliation 银行存款余额调节表
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L^ ~0av3G 107.balance sheet date
资产负债表日
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ah: n<=y"* 108.net realizable value 可变现净值
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nMLU-C!t 109.storeroom 仓库
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* 110.sale invoice 销售发票
)8 oEs $3lt{ % 111.price list 价目表
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xAeZ7. Q& 112.positive confirmation request 积极式询证函
eog\pMv =CWc` 113.negative confirmation request 消极式询证函
k>7gy?Y!K< 3/SfUfWo 114.purchase requisition 请购单
u<$S> r4;^c} 115.receiving report 验收报告
&~z+ R="= 8.:B=A 116.gross margin 毛利
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`j,&= /j`i/Ha1 117.manufacturing overhead 制造费用
?a*fy}A| ?f(pQy@V 118.material requisition 领料单
u}Lc|_ea` b0!*mrF]6 119.inventory-taking 存货盘点
oXnC"y}0P 3| GNi~ 120.bond certificate 债券
c(QG4.)m :y4)qF 121.stock certificate 股票
`i"$*4#< (xI)"{ 122.audit report 审计报告
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p7%0hLW 123.entity 被审计单位
MtMvpHk zv8aV2?D 124.addressee of the audit report 审计报告的收件人
b #o}=m 7f.4/x^ 125.unqualified opinion 无保留意见
t-3v1cv" Fr1;)WV 126.qualified opinion 保留意见
yBpW#1= W@R$'r,@O 127.disclaimer of opinion 无法表示意见
eD>-`'7< <1;,B%_^ 128.adverse opinion 否定意见
Ukk-(gjX e[d7UV[Knn 查看《
注会考试《审计》中的128个英文单词(一) 》
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