61.assessed level of material misstatement risk 重大错报风险的评估水平
FRE${~Xd q*>|EJR^Rw 62.simall business 小规模企业
a)L=+Z ==7=1QfP 63.accounting system
会计系统
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xUP 64.test of control 控制测试
!jJH}o/KW '-X913eG! 65.walk-through test 穿行测试
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.Wci@5:3 xF9PjnWF= 67.flow chart 流程图
Vuo 8[h> QNm.8c$ 68.reperformance of internal control 重新执行
x(88Y7o.t N(&/ Ud 69.audit evidence
审计证据
w`0r`\#V/ h|=&a0 70.substantive procedures 实质性程序
Riz!HtyR cm7>%g(oQo 71.assertions 认定
.mS'c#~5Y |a Ht6F 72.esistence 存在
$3n@2 N` <wt9K2, 73.occurrence 发生
?r6uEZ B,dKpz;kFg 74.completeness 完整性
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AS: 75.rights and obligations 权利和义务
al\ R(\p| =}AwA5G 76.valuation and allocation 计价和分摊
M}6? |ir 4mzWNr>fb 77.cutoff 截止
'xp&)gL 76*5/J- 78.accuracy 准确性
9Ic~F^ [P_1a`b 79.classification 分类
Z66@@?` XmoS$/#" 80.inspection 检查
bMw)>4 W|kKH5E& 81.supervision of counting 监盘
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82.observation 观察
q[SUYb;, V qW(S1w 83.confirmation 函证
A5ps|zidI SW%d'1ya 84.computation 计算
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85.analytical procedures 分析程序
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fYB 86.vouch 核对
uU]4)Hp ;2;Kq)j_= 87.trace 追查
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Ut 88.audit sampling 审计抽样
S|%f<zAtJ @kLpK 89.error 误差
A%s"WSx, tXTa>Q 90.expected error 预期误差
=e,2/Ep{i m+Yj"RMx& 91.population 总体
f13%[RA9N 3RP}lb 92.sampling risk 抽样风险
F+S;u=CKx "+ji`{ 93.non- sampling risk 非抽样风险
(k..ll p~ ?8X+)nU@ 94.sampling unit 抽样单位
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E0}jEl/{ 95.statistical sampling 统计抽样
(v^L2Po <5~} !N X` 96.tolerable error 可容忍误差
'7{0k{ 4+`<' t]Q 97.the risk of under reliance 信赖不足风险
x=bAR%i~ Ss&R!w9p 98.the risk of over reliance 信赖过度风险
SA|f1R2uS KwRO?G9& 99.the risk of incorrect rejection 误拒风险
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TUiXE~8= (+ 9_nAgZ, 101.working trial balance 试算平衡表
!G#3jh:kiY _~DFZt@T 102.index and cross-referencing 索引和交叉索引
pVw)"\S% Au"[2cG 103.cash receipt 现金收入
SN'LUwaMp! $_l@k= 104.cash disbursement 现金支出
3M(:}c ewk62{ 105.bank statement 银行对账单
ue$\i =jw Vcl"qz@Fj 106.bank reconciliation 银行存款余额调节表
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C 1DGVAIcD 107.balance sheet date
资产负债表日
^Yn{Vi2. VzMoWD; 108.net realizable value 可变现净值
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~-6Kl3Y 109.storeroom 仓库
Hi9 ;i/ j+J)S1 110.sale invoice 销售发票
O.1Z3~r-N nKh._bvfX 111.price list 价目表
zie])_8|h ^C@uP9g 112.positive confirmation request 积极式询证函
~c`@uGw +?(2-RBd 113.negative confirmation request 消极式询证函
yc4mWB~gyU oWo"`"P 114.purchase requisition 请购单
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} 6U7z8NV&[ 115.receiving report 验收报告
+vLuzM- o'%F*>#v 116.gross margin 毛利
Sy'/%[+goJ )AqM?FE4R 117.manufacturing overhead 制造费用
Z%XBuq:BY +:~&"U^z& 118.material requisition 领料单
0;3;Rs 9ToM5oQ 119.inventory-taking 存货盘点
s+tS4E? m^O:k"+ ! 120.bond certificate 债券
^QB/{9 # djPr 4Nog 121.stock certificate 股票
pt(GpbtWK zY\v|l<T 122.audit report 审计报告
g 6>RyjN ~DPg):cZ 123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
H<%7aOwO2 NV*aHci 125.unqualified opinion 无保留意见
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nG 126.qualified opinion 保留意见
5 &-fX:/ Fmt5"3B 127.disclaimer of opinion 无法表示意见
ePIBg( phl5E:fIKx 128.adverse opinion 否定意见
2j4VW0: W}WGg|ug 查看《
注会考试《审计》中的128个英文单词(一) 》
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