61.assessed level of material misstatement risk 重大错报风险的评估水平
L2sUh+'| W>E/LBpE4 62.simall business 小规模企业
H1t`fyri2 cko^_V&x 63.accounting system
会计系统
+nIjW;RU %#jW 64.test of control 控制测试
]Pp}=hcD {py"Ob_ 65.walk-through test 穿行测试
;_K3/: hl/) 1sOIR 66.communication 沟通
Vr^UEu.w? f0|wN\ 67.flow chart 流程图
L*8U.{NY '=WPi_Z5:C 68.reperformance of internal control 重新执行
IDY2X+C#U V+$^4Ht 69.audit evidence
审计证据
^\f1zg9I c:[8ng 2v 70.substantive procedures 实质性程序
u]z87#4 |Wg!>g! 71.assertions 认定
f=EWr8mno Bjp4:;Bb 72.esistence 存在
M*-]<!))7 1RgERj 73.occurrence 发生
D#k ~lEPub rJM/.;Ag 74.completeness 完整性
)z_5I (?& @kPe/j/[1 75.rights and obligations 权利和义务
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s1 76.valuation and allocation 计价和分摊
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9 <+!t\ *}'3|e4w} 77.cutoff 截止
4c]=kb GW b{Bef*`/ 78.accuracy 准确性
]~@uStHn ]@6L,+W" 79.classification 分类
,@]*Xgt= zN&m-nrw 80.inspection 检查
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xMS j0~dJ# 81.supervision of counting 监盘
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E*vh<C 82.observation 观察
]^0mh[" xdgbs-a) 83.confirmation 函证
9 >"}||)) HoO1_{q" 84.computation 计算
*AG01# ZF !DkIM}. 85.analytical procedures 分析程序
=lmelo#m& C*stj 86.vouch 核对
r`Bm"xI B.4Or] 87.trace 追查
o&)v{q w&>*4=^
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LYke\/ md GQ 0(lS 89.error 误差
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[\ Hbl&)!I 90.expected error 预期误差
Ov;q]Vn> AbL(F#{ 91.population 总体
@ek8t2??x %RIlu[J 92.sampling risk 抽样风险
tkP& =$ ZfibHivz 93.non- sampling risk 非抽样风险
@GWlo\rM6^ l:OXxHxRi 94.sampling unit 抽样单位
?!u9=?? *>k6n5% 95.statistical sampling 统计抽样
ZmvtUma &-L9ws 96.tolerable error 可容忍误差
D^S"6v"z 0E7h+]bh| 97.the risk of under reliance 信赖不足风险
0v|qP T>irW( 98.the risk of over reliance 信赖过度风险
?L"x>$ e>Dux 99.the risk of incorrect rejection 误拒风险
/jSb^1\ ;!j/t3#a 100. the risk of incorrect acceptance 误受风险
+4F; m_G6 N}Or+:"O:q 101.working trial balance 试算平衡表
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}z~ 102.index and cross-referencing 索引和交叉索引
\j4!dOGZ Ckhwd 103.cash receipt 现金收入
Mehp]5* b_)SMAsO7 104.cash disbursement 现金支出
X([@}ren
#!> `$ 105.bank statement 银行对账单
p.5 *`, ) k>=wwPy 106.bank reconciliation 银行存款余额调节表
G+tzp&G@ I5E5,{ 107.balance sheet date
资产负债表日
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Y G/O AD>/#Ul 108.net realizable value 可变现净值
.uB[zJc hVdGxT]6 109.storeroom 仓库
_8 l=65GW = gcZ RoL 110.sale invoice 销售发票
X7SSTcA %;#9lkOXWH 111.price list 价目表
/U>8vV+C nyZ?m 112.positive confirmation request 积极式询证函
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` 113.negative confirmation request 消极式询证函
m|[cEZxHB
GYonb)F 114.purchase requisition 请购单
)O\l3h" \5b<!Nl 115.receiving report 验收报告
!v*#E{r"g= ZJQkZ_9@2 116.gross margin 毛利
9lX[rBZ DvTbt?i[ 117.manufacturing overhead 制造费用
xzRC % mG%cE(j*D 118.material requisition 领料单
oTA'=<W?D 3]>YBbXvE 119.inventory-taking 存货盘点
ZRUA w,T * FWo`oJeN 120.bond certificate 债券
8g/r8u~ XX*f 121.stock certificate 股票
7A O>ZJOKe 122.audit report 审计报告
U}{\qs-z t ?hW(5]p| 123.entity 被审计单位
)EG-xo@X ]xhH:kW4 124.addressee of the audit report 审计报告的收件人
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hB2:$C 125.unqualified opinion 无保留意见
C|rl",& 'v@1_HHW\ 126.qualified opinion 保留意见
[{J1b %;` 3I$ 127.disclaimer of opinion 无法表示意见
5JZZvc$au jw]IpGTt 128.adverse opinion 否定意见
i{PX= h#8{fr)6 查看《
注会考试《审计》中的128个英文单词(一) 》
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