61.assessed level of material misstatement risk 重大错报风险的评估水平
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p^[ 62.simall business 小规模企业
!td.ks0 tpzdYokh> 63.accounting system
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=QO[zke: &{{f|o=u. 64.test of control 控制测试
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y Z: c)YGwkY,, 65.walk-through test 穿行测试
o5@P>\u> KKJ [ 66.communication 沟通
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d2[pp ^`5Yxpz 67.flow chart 流程图
yk6UuI^/ p<['FRf" 68.reperformance of internal control 重新执行
uKzz/Y{ HCy} '}d 69.audit evidence
审计证据
MpvA-- <:t\P. 70.substantive procedures 实质性程序
R@aT=\u+ =+\oL!^ 71.assertions 认定
l:/V%{sx q)i(wEdUZ 72.esistence 存在
rmoEc]kt] u<2sb;a 73.occurrence 发生
+34jot.! 3`q`W9 74.completeness 完整性
&y+*3,!n8 5-po>1g' 75.rights and obligations 权利和义务
;$;/#8`> 64s;6= 76.valuation and allocation 计价和分摊
Qt39H@c|z~ )q-!5^ak 77.cutoff 截止
IsL/p3| t!C-G+It 78.accuracy 准确性
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>dXd)T :HQ/vVw'"9 80.inspection 检查
'FXZ`+r| Lj,%pz J 81.supervision of counting 监盘
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:M`BVZ1t 82.observation 观察
5E|2S_)G LvdMx]*SSr 83.confirmation 函证
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1L!Ce, vBXr[XoC 84.computation 计算
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o`0H(\en 85.analytical procedures 分析程序
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?J-KB3Uv3 86.vouch 核对
r&RSQHa) ~5529 87.trace 追查
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r Ca|;8ggf 88.audit sampling 审计抽样
WRM}gWv* \)WjkhG<w# 89.error 误差
D._r@~o ^f]pK&MAmN 90.expected error 预期误差
x N)Ck76 | w -W=v 91.population 总体
`6su_8Hno ,//=yW 92.sampling risk 抽样风险
AR^Di`n! ]Hq%Q~cE 93.non- sampling risk 非抽样风险
UPF=X)!M r>o6}Mx$ 94.sampling unit 抽样单位
6 H.Da]hk "Q4{6FH+mB 95.statistical sampling 统计抽样
k9]n/ KG@hjO 96.tolerable error 可容忍误差
]ghPbS@ *uR'eXW 97.the risk of under reliance 信赖不足风险
4G ?k31,k {wySH[V 98.the risk of over reliance 信赖过度风险
f0+ xH uyfQLk 99.the risk of incorrect rejection 误拒风险
)&K%Me @}:(t{>;e7 100. the risk of incorrect acceptance 误受风险
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TrE 101.working trial balance 试算平衡表
,H8Pmn? W#7c`nm 102.index and cross-referencing 索引和交叉索引
J%'|IwA Lq.k?!D3uh 103.cash receipt 现金收入
_nUuiB> /2 (F 104.cash disbursement 现金支出
A[MEtI=Q J #q%/~-Uk 105.bank statement 银行对账单
&/p9+gd [PT}!X7h 106.bank reconciliation 银行存款余额调节表
=8-e1R/ ?fGY,<c 107.balance sheet date
资产负债表日
9L,T @#7 &CgD smJo# 108.net realizable value 可变现净值
lx SGvvP4 %BJ V$tO 109.storeroom 仓库
fqxMTTg@ +FI]0r 110.sale invoice 销售发票
lf 3W:0K 2\n6XAQ* 111.price list 价目表
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J^! umk[\}Ip+P 112.positive confirmation request 积极式询证函
A]1](VQ)4 Flsf5 Tr0 113.negative confirmation request 消极式询证函
ZC"p^~U_e[ H`sV\'`!} 114.purchase requisition 请购单
e8Jd*AKjb }I"^WCyH 115.receiving report 验收报告
'0+-Hit? xQ4Q '9 116.gross margin 毛利
6Y=)12T o/&Q^^Xj^~ 117.manufacturing overhead 制造费用
Y&nY]VV WukD|BCC 118.material requisition 领料单
y7JJ[:~~ }QK-@T@4< 119.inventory-taking 存货盘点
{.v+ iSM pnWDsC~) 120.bond certificate 债券
hq|/XBd|| :0/I2: 121.stock certificate 股票
NeYj[Q~xy #~"jo[ 122.audit report 审计报告
CAk.2C/ $4m{g"xL 123.entity 被审计单位
#-{4F?DA]y b@Fa|>"_ 124.addressee of the audit report 审计报告的收件人
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2 125.unqualified opinion 无保留意见
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7Av7S 126.qualified opinion 保留意见
ne%ckW?ks U.&=b<f(0r 127.disclaimer of opinion 无法表示意见
SKGYmleR Hly$ Wm 128.adverse opinion 否定意见
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\%UA6uj 查看《
注会考试《审计》中的128个英文单词(一) 》
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