61.assessed level of material misstatement risk 重大错报风险的评估水平
F{rC{5@fj 5\h 6' 62.simall business 小规模企业
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* 63.accounting system
会计系统
J%T=FU T Qx<lw 64.test of control 控制测试
?*ZQ:jH p<?lF 65.walk-through test 穿行测试
2EYWX!Bx fRq+pUxU 66.communication 沟通
G~ LQM %@|)&][hO 67.flow chart 流程图
<4~SFTWY H!Dj.]T 68.reperformance of internal control 重新执行
mn*}U R 6']G HDK 69.audit evidence
审计证据
O+/{[9s ,~DKU*A_~ 70.substantive procedures 实质性程序
Qvel#*-4 'St?nW3 71.assertions 认定
Jd',v g^7zDU&' 72.esistence 存在
/I{K_G@ ovdaK"q2 73.occurrence 发生
o6:bmKWE 2.]d~\ 74.completeness 完整性
RLzqpE<rJ s^4wn:*$zd 75.rights and obligations 权利和义务
f.bw A x 2aX$7E? 76.valuation and allocation 计价和分摊
)>U"WZ'< {47Uu%XT 77.cutoff 截止
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wOMT 7G*rxn"d 78.accuracy 准确性
W~a|AU8]C ecO$L<9> 79.classification 分类
[9j,5d&m >< P<k& 80.inspection 检查
[_(uz,' /-t!)_zvw 81.supervision of counting 监盘
7I@df.rf6J 2oOos%0 82.observation 观察
X.FoX c5:0`~5Fn 83.confirmation 函证
:(.:bf .726^2sx 84.computation 计算
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fvJ`4 D>o u, 85.analytical procedures 分析程序
;' |CSjco MgN;[4|[h 86.vouch 核对
%M/L/_d SGba6b31 87.trace 追查
XD|Xd|/ { q/Ji}NGm 88.audit sampling 审计抽样
pGF;,h> F9d6#~ 89.error 误差
~66v.`K! wZ69W$,p 90.expected error 预期误差
o|c&$)m TU6YS< 91.population 总体
#$L/pRC 6ecx!uc$ 92.sampling risk 抽样风险
7y42)X 1zw,;m n 93.non- sampling risk 非抽样风险
0pl'*r*9 -[pfLo 94.sampling unit 抽样单位
+JY8"a97> W$&*i1<a+ 95.statistical sampling 统计抽样
R>1oF]w #7]>ozKm 96.tolerable error 可容忍误差
="f-I9y m=v.<+> 97.the risk of under reliance 信赖不足风险
dM19;R@4 f)gV2f0t 98.the risk of over reliance 信赖过度风险
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/`m19 99.the risk of incorrect rejection 误拒风险
lw?C:-m HZS.%+2 100. the risk of incorrect acceptance 误受风险
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Em{| 101.working trial balance 试算平衡表
)"|wWu TDy)A2Z 102.index and cross-referencing 索引和交叉索引
w)1SZ} 'MB+cz+v 103.cash receipt 现金收入
<{hB&4oL (2"4PU8 104.cash disbursement 现金支出
M?hPlo"_ (^sb('" 105.bank statement 银行对账单
/R?*i@rvf 45iO2W uur 106.bank reconciliation 银行存款余额调节表
Z0D&ayzkh^ xB?!nd 107.balance sheet date
资产负债表日
s?nj@:4 p]Qe5@NT 108.net realizable value 可变现净值
uC#]F@ TaKHr$h 109.storeroom 仓库
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Y.${h 110.sale invoice 销售发票
K;s` /k^j'MMQs6 111.price list 价目表
z&um9rXR K:Z,4Y 112.positive confirmation request 积极式询证函
&9.3-E47* #q9BU: 113.negative confirmation request 消极式询证函
5H 1x-b @T.F/Pjhc 114.purchase requisition 请购单
h"}F3E }v?l0Gk( 115.receiving report 验收报告
Z3ODZfu> wLt0Fq6QG 116.gross margin 毛利
Et}%sdS Y2N$&]O{ 117.manufacturing overhead 制造费用
L;b-=mF U~c9PqjZ 118.material requisition 领料单
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?:W{GAo 119.inventory-taking 存货盘点
5"q{b1 ;;U&mhz` 120.bond certificate 债券
Qt^6w}& ?6I`$ &OA 121.stock certificate 股票
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|Q?$n3-f" miCY?=N` 123.entity 被审计单位
OT)`)PZ" qPhVc9D# 124.addressee of the audit report 审计报告的收件人
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Hy<`p0 pH@yE Vf 125.unqualified opinion 无保留意见
v{\~>1J{ F[.IF5_ 126.qualified opinion 保留意见
#SD2b,f QEx&AT 127.disclaimer of opinion 无法表示意见
Tilr%D(Q ypfjF@OT 128.adverse opinion 否定意见
6Hd^qouid 8-K4*(-dL 查看《
注会考试《审计》中的128个英文单词(一) 》
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