61.assessed level of material misstatement risk 重大错报风险的评估水平
z%8`F%2 Nny*C`uDF 62.simall business 小规模企业
x%viCkq ?b]zsku8 63.accounting system
会计系统
J&A1]T4d ?'> .> 64.test of control 控制测试
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X30tO> 65.walk-through test 穿行测试
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1>Sfv|ZP, 7{m>W! 67.flow chart 流程图
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5P!ZGbG KuJ)alD;1 69.audit evidence
审计证据
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?gRy" 70.substantive procedures 实质性程序
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71.assertions 认定
/a1uG]Mt 05wkUo:9 72.esistence 存在
a=MN:s?Fc0 >Sc yc-n 73.occurrence 发生
",/6bs#$ v9f+ {Y%- 74.completeness 完整性
poQ_r<I spa:5]B 75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
MLd;UHU >=N-P<% 77.cutoff 截止
v'hc-Q9+> z*},N$2= 78.accuracy 准确性
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- +xYu@r%R 79.classification 分类
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]9YA~n\ 80.inspection 检查
._rPM>B? _[6sr7H! 81.supervision of counting 监盘
W8& )UtWQ h.Qk{v 82.observation 观察
Ze0qRLuH! +R*DE5dz 83.confirmation 函证
\TP$2i%W T1Py6Q,- 84.computation 计算
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2^'Ec:|f 85.analytical procedures 分析程序
}d.X2? XUP{]w`.Z 86.vouch 核对
6{)pF Vlx.C~WYn 87.trace 追查
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FJ0I&FyWs GN_L"|#)= 89.error 误差
yr%[IX]R F3bTFFt 90.expected error 预期误差
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7T/BzXr,B f"7MYw\ 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
ST{Vi';} }#7l-@{< 94.sampling unit 抽样单位
fTj@/"a }# s{." 95.statistical sampling 统计抽样
{Zc8,jm %_|KiW 96.tolerable error 可容忍误差
]T)N{"&N/ XZ%[;[ 97.the risk of under reliance 信赖不足风险
(u tP@d^ )%^l+w+& 98.the risk of over reliance 信赖过度风险
,=+t2Bn v?."`,e 99.the risk of incorrect rejection 误拒风险
i8?oe%9l mh8fJ6j29N 100. the risk of incorrect acceptance 误受风险
\ ITd\)F%N xN*k&!1& 101.working trial balance 试算平衡表
yy3x]%KK 1@Jp3wW 102.index and cross-referencing 索引和交叉索引
4`8s]X cvsH-uAp 103.cash receipt 现金收入
bll[E}E|3 BWxfY^,'&6 104.cash disbursement 现金支出
ZiZ @3O6 NFTv4$5d 105.bank statement 银行对账单
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3/ o9}\vN0F 106.bank reconciliation 银行存款余额调节表
e :HORc~U tMw65Xei6b 107.balance sheet date
资产负债表日
8-@@QZ\N ~Eg]Auk7 108.net realizable value 可变现净值
+rv##Z z]9t 5I 109.storeroom 仓库
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g] =6U5^+|d 110.sale invoice 销售发票
m}z6Bbis 0 4^r6RS@z 111.price list 价目表
R[zN? sl-wNIQ 112.positive confirmation request 积极式询证函
UJ,vE}=_{ vu)EB!%[ 113.negative confirmation request 消极式询证函
>/74u/& I8! .n 114.purchase requisition 请购单
HWV A5E[`Y f_)# 115.receiving report 验收报告
s[8M$YBf `V9bd}M%~; 116.gross margin 毛利
5Xr})%L `xx.,;S 117.manufacturing overhead 制造费用
[z"E"_r~%Y %l8!p'a 118.material requisition 领料单
2->Lz w)|9iL8 119.inventory-taking 存货盘点
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*` mxv0w~( 6:wk=#w 121.stock certificate 股票
W! $U{= ?5CE<[ 122.audit report 审计报告
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123.entity 被审计单位
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jkO hY!ek;/Gc 124.addressee of the audit report 审计报告的收件人
8o+:|V~X 2 T} >9X 125.unqualified opinion 无保留意见
=~J VU c3GBY@m 126.qualified opinion 保留意见
+EjXoW7V CKHmJ]= 127.disclaimer of opinion 无法表示意见
_`p-^I J-/w{T8: 128.adverse opinion 否定意见
^~N:lW#= d`TiY` ! 查看《
注会考试《审计》中的128个英文单词(一) 》
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