61.assessed level of material misstatement risk 重大错报风险的评估水平
:B]yreg _V-pr#lP1 62.simall business 小规模企业
`%S#XJU =-|,v* 63.accounting system
会计系统
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^?L 64.test of control 控制测试
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Y|96K2BR Ow4H7sl 66.communication 沟通
U/3<p8 Ov PTgiI!N 67.flow chart 流程图
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HgQto x 2Cp{+} 68.reperformance of internal control 重新执行
._IBO; *@ i-*ZW: 69.audit evidence
审计证据
}:a:E~5y l's*HExR 70.substantive procedures 实质性程序
Doc_rQYku xl4 A< 71.assertions 认定
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? d/Y#oVI 72.esistence 存在
,@4~:OY >crFIkOJ 73.occurrence 发生
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8Xjp5 5'zD}[2 75.rights and obligations 权利和义务
7S]<?>* W 2.Ap 76.valuation and allocation 计价和分摊
#9ZHt5T=$ ZF~@a+o 77.cutoff 截止
%$CV?K$C 4RoE>m1[G 78.accuracy 准确性
38l 8n. pDV8B/{ 79.classification 分类
dcbE<W#ss Ny2. C?2 80.inspection 检查
{IA3`y~ ap|$8G 81.supervision of counting 监盘
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82.observation 观察
?0J&U4 7/b\NLeJ' 83.confirmation 函证
c1aIZ ,Vr-E 84.computation 计算
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!=AS 85.analytical procedures 分析程序
j9^V)\6) qbD>)}:1 86.vouch 核对
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n13B 87.trace 追查
OH/!Ky\@ zW9/[Db 88.audit sampling 审计抽样
r"xs?P&/$ Bx9v2x. 89.error 误差
Ssg1p#0J vMYL( ]e 90.expected error 预期误差
}^tW's8 F0x'^Z}Q; 91.population 总体
^ZPynduR ;(r,;S_`0 92.sampling risk 抽样风险
)/cf% SS*3Qx:[ 93.non- sampling risk 非抽样风险
WiiAIv& :e rfs}I 94.sampling unit 抽样单位
7tQ?av t5RV-$ 95.statistical sampling 统计抽样
34<k)0sO GW,RE\Q: 96.tolerable error 可容忍误差
'@dk3:3t t0.71( 97.the risk of under reliance 信赖不足风险
CWY-}M ;:obg/;uJ 98.the risk of over reliance 信赖过度风险
H[2W(q6 h,|. qfUk 99.the risk of incorrect rejection 误拒风险
)}lO%B'K F4DJML-( 100. the risk of incorrect acceptance 误受风险
,{2= nb[ 4t,f$zk 101.working trial balance 试算平衡表
7!/!a*zg 7_ s7); 102.index and cross-referencing 索引和交叉索引
*BHp?cn;F2 pS+hE4D 103.cash receipt 现金收入
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sAt {4eI}p< 104.cash disbursement 现金支出
oLIgj,k{* kX%vTl7F 105.bank statement 银行对账单
]FEDAGu d.yATP 106.bank reconciliation 银行存款余额调节表
%f 5c,} [*U.bRs 107.balance sheet date
资产负债表日
M$s9 s"5wnp6pW 108.net realizable value 可变现净值
%l[]n;*$ QjOY1Xze 109.storeroom 仓库
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m*f )F+wk"`+6 110.sale invoice 销售发票
0K4A0s_R` MO%+rf0~w 111.price list 价目表
9AJ"C7 Yk0/f|>O 112.positive confirmation request 积极式询证函
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~S\8 ' 113.negative confirmation request 消极式询证函
lYT_Y.%I 2Mu@P8O& 114.purchase requisition 请购单
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L)c]i'WZ *Hz]<b? 116.gross margin 毛利
|3 mcL' Je4hQJ<h 117.manufacturing overhead 制造费用
OlP1Zd/l CbwQbJ/v7 118.material requisition 领料单
k)9+;bKQQ u#UtPF7q 119.inventory-taking 存货盘点
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Jl<pWjkZZ *dN_=32u 121.stock certificate 股票
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D 122.audit report 审计报告
$WXO1o(O 6)c-s|# 123.entity 被审计单位
Rn)fwGC \5}*;O@ 124.addressee of the audit report 审计报告的收件人
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2 9_O6Sl 125.unqualified opinion 无保留意见
/>wE[` (8~D^N6Z 126.qualified opinion 保留意见
zkquXzlgB ~n$\[rQ 127.disclaimer of opinion 无法表示意见
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6s]X*l? 128.adverse opinion 否定意见
izzX$O[=: Y]7 6y>|e 查看《
注会考试《审计》中的128个英文单词(一) 》
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