61.assessed level of material misstatement risk 重大错报风险的评估水平
(/tbe@< O=u.PRNT8 62.simall business 小规模企业
97NF*-)N M*}C.E! 63.accounting system
会计系统
nlw(U3@7 fQ'P2$ 64.test of control 控制测试
*5.s@L( VU eHm! 65.walk-through test 穿行测试
j+w*Absh fG2\p&z 66.communication 沟通
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B",? } VQ{}S $jQ 67.flow chart 流程图
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!7P 1%/ \y"!`.E7\d 69.audit evidence
审计证据
$ZH$x3; -U'6fx) + 70.substantive procedures 实质性程序
CKmoC0. 8L9xP'[^ 71.assertions 认定
-=s7Q{O8Z 6rF[eb 72.esistence 存在
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73.occurrence 发生
+\?#8U/k mc~d4<$`! 74.completeness 完整性
g\OPidY >-c ; 75.rights and obligations 权利和义务
Jou~>0,/j oJvF)d@gU 76.valuation and allocation 计价和分摊
#3f\,4K5 GL(R9Y 77.cutoff 截止
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w'7d|, JGHQ_AI 78.accuracy 准确性
~^UQw?; pMHY2t 79.classification 分类
3^xTZ*G GX4# IRq 80.inspection 检查
O|O#T.Tg XuVbi=pN.2 81.supervision of counting 监盘
bT@3fuL4 w(]Q` 82.observation 观察
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'Gx' U(dT t 84.computation 计算
.-k\Q}D r%}wPN(?D 85.analytical procedures 分析程序
#f5-f XwOj`N{!H 86.vouch 核对
!rlN|HB BXiuVx 87.trace 追查
Ie`kzssM X8~cWW 88.audit sampling 审计抽样
.36z g|a2z_R 89.error 误差
Jk!}z+X'A }Gqx2 )H 90.expected error 预期误差
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vZ\~+qV,A D"oyl`q 92.sampling risk 抽样风险
N J9H= #*:y2W%H 93.non- sampling risk 非抽样风险
~vy_~|6s 4Cr|]o' 94.sampling unit 抽样单位
/>S=Y"a/7 ~Y<x-)R 95.statistical sampling 统计抽样
L&+XFntR r5xu#%hgp; 96.tolerable error 可容忍误差
.h-:)e* 2VyLt=mdh 97.the risk of under reliance 信赖不足风险
s(q\!\FS Cp7 EJr~ 98.the risk of over reliance 信赖过度风险
#(FG+Bk 8QV+DDZx 99.the risk of incorrect rejection 误拒风险
IKb 7#Ut ^n"ve2 100. the risk of incorrect acceptance 误受风险
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[ 101.working trial balance 试算平衡表
NYz{[LM u* G|TF 102.index and cross-referencing 索引和交叉索引
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de|t 103.cash receipt 现金收入
h`F8GNx( ZC'(^liAp 104.cash disbursement 现金支出
"15mOW(!+ +]*4!4MK6 105.bank statement 银行对账单
BX;Z t9"* UbE*x2N 106.bank reconciliation 银行存款余额调节表
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资产负债表日
a938l^@;s8 T52A}vf4 108.net realizable value 可变现净值
N%'=el4L \74+ cN 109.storeroom 仓库
@ {\q1J> cd)yj&:?Bt 110.sale invoice 销售发票
SE&J)Sj] N'w;1,c+ 111.price list 价目表
(dv Cejc^p %|bqL3)a_ 112.positive confirmation request 积极式询证函
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a 113.negative confirmation request 消极式询证函
dp\pkx7 l'n"iQ!G 114.purchase requisition 请购单
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u k;/U6,LQ* 115.receiving report 验收报告
xH#R_ ,{MA90! 116.gross margin 毛利
V6)\;c [GJ_]w^}j 117.manufacturing overhead 制造费用
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&>PN,q> 3Z;`n,g 118.material requisition 领料单
}"BXqh"\` *oqQ=#\ 119.inventory-taking 存货盘点
i7v> 9p7 9E~=/Q= 120.bond certificate 债券
FWcE\;%yVg e$}x;&c Q 121.stock certificate 股票
& F\HR =Bu>}$BD 122.audit report 审计报告
^3C8GzOsO *J,VvO9 123.entity 被审计单位
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0G( 124.addressee of the audit report 审计报告的收件人
%H Pwu & aEBQx 125.unqualified opinion 无保留意见
o<Hk/e~ {3cT\u 126.qualified opinion 保留意见
w}nc^6qH qT}<D`\ 127.disclaimer of opinion 无法表示意见
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9bd $mp 128.adverse opinion 否定意见
h3U| ~h aGY R:jR$ 查看《
注会考试《审计》中的128个英文单词(一) 》
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