61.assessed level of material misstatement risk 重大错报风险的评估水平
;LMJd@ }&[ 62.simall business 小规模企业
43@{JK9G K2<9mDn& 63.accounting system
会计系统
aXoVy&x= Vb= Mg 64.test of control 控制测试
@WVcY:1t# ,.7*Hpa 65.walk-through test 穿行测试
fe9LEM8j @9lUSk^9 66.communication 沟通
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=M ?GDc [_}J F}6 67.flow chart 流程图
{PVW D7 }3OKC2K~ 68.reperformance of internal control 重新执行
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'O 69.audit evidence
审计证据
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,*isEL RE/~#k@a 70.substantive procedures 实质性程序
IyWI5Q"t L{8xlx` 71.assertions 认定
|v$JCU3!A 2u5|8 72.esistence 存在
3G(miP6 s;6CExH 73.occurrence 发生
{qN 5MsY [x,>?~6ek 74.completeness 完整性
LyAn&h} j'HZ\_ 75.rights and obligations 权利和义务
bp~g;h*E2 %@6}GmK^ 76.valuation and allocation 计价和分摊
G1o3l~x \Ol kM< 77.cutoff 截止
a+%6B_|\ T>NDSami 78.accuracy 准确性
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:N ,f[>L|?e 79.classification 分类
%>g3~yl oyYR-4m\ 80.inspection 检查
-(~!Jo_*' i}B2R$Z3 81.supervision of counting 监盘
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B#?O 82.observation 观察
F;7dt@5; TzNn^ir=HX 83.confirmation 函证
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[V 84.computation 计算
\uaJ@{Vug osX8eX]\ 85.analytical procedures 分析程序
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e%=%ZR 86.vouch 核对
x7eQ2h6O mqSQL}vR 87.trace 追查
%nV]ibp2) v5QqS8u_C 88.audit sampling 审计抽样
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L 89.error 误差
%)0*&a 4 T^Ze3L] 90.expected error 预期误差
E: $P=%b 'lEA)&d 91.population 总体
{z")7g ]l =9fajRFTt 92.sampling risk 抽样风险
0a-0Y&lQm 7aQc=^vaZ 93.non- sampling risk 非抽样风险
2C9V|[U, Is{KN!Hw 94.sampling unit 抽样单位
Ljx(\Cm )C(?bR 95.statistical sampling 统计抽样
~;#Y9>7\\' 6 1F(<! 96.tolerable error 可容忍误差
!3*(N8_|# tavpq.0O 97.the risk of under reliance 信赖不足风险
2gCX}4^3b iC98_o_9 98.the risk of over reliance 信赖过度风险
>VN5`Zlw\C D0%Ug> 99.the risk of incorrect rejection 误拒风险
vM*($qpAy OslL~< 100. the risk of incorrect acceptance 误受风险
\<y#R~7s ,Qe?8En[ 101.working trial balance 试算平衡表
=A!@6Nw OeS\7 102.index and cross-referencing 索引和交叉索引
=1 Oj*x@*4 o .qf _A 103.cash receipt 现金收入
@!yMIM%P |Y [wzDYV 104.cash disbursement 现金支出
LRb{hUt= K%F,='P} 105.bank statement 银行对账单
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6 106.bank reconciliation 银行存款余额调节表
p4-o/8rO 9/ibWa\. 107.balance sheet date
资产负债表日
b;cdIl!3 .R./0Ot tx 108.net realizable value 可变现净值
ZRg;/sX] RWgNo#< 109.storeroom 仓库
:QB<?HaS' Od%"B\ 110.sale invoice 销售发票
PSZL2iGj9V [ji#U s:h 111.price list 价目表
NT+?#0I j+["JXy 112.positive confirmation request 积极式询证函
Ux}(?Z Te}8!_ohyC 113.negative confirmation request 消极式询证函
obNqsyc77R /5:bvg+ 114.purchase requisition 请购单
i-6F:\; 2|}+T6_q 115.receiving report 验收报告
b7wvaRe. |qmu_x\ 116.gross margin 毛利
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&9fr lS'-xEv? 117.manufacturing overhead 制造费用
?l^1 *Q, "vyNxZE 118.material requisition 领料单
kT'u1q$3Vo c;n *AK 119.inventory-taking 存货盘点
Bb}fj28 S7L=#+Z 120.bond certificate 债券
0iwZT&O UmclTGn 121.stock certificate 股票
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:CMkv 122.audit report 审计报告
}0X:F`Y- "t_-f7fS7 123.entity 被审计单位
6w(6}m.L^ Yo("U8:XX 124.addressee of the audit report 审计报告的收件人
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IE yRfSJbzaf\ 125.unqualified opinion 无保留意见
mM-8+H?~b 1PP $XJtyD 126.qualified opinion 保留意见
~ y;6W0x NF0%}II&xK 127.disclaimer of opinion 无法表示意见
HO}Hh[{V9 (Yis:%c\! 128.adverse opinion 否定意见
,]cD tGl;@V@Qj 查看《
注会考试《审计》中的128个英文单词(一) 》
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