61.assessed level of material misstatement risk 重大错报风险的评估水平
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wx' tCGx]\ 62.simall business 小规模企业
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EStui>ho 63.accounting system
会计系统
K{`R`SXD _`^AgRE 64.test of control 控制测试
GRkN0|ovfj zF>;7'\x 65.walk-through test 穿行测试
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|tF j%w^8}U>G 66.communication 沟通
{ gs$pBu GbZ~eI`,2 67.flow chart 流程图
Jp}\@T. 8-k`"QI= 68.reperformance of internal control 重新执行
-@`Ah|m@} Yo'Y-h# 69.audit evidence
审计证据
!!V1#?0jw !vpXXI4 70.substantive procedures 实质性程序
uPr!;'J= G}+@C] 71.assertions 认定
p'%S{v@5(( i\b^}m8c.N 72.esistence 存在
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S]!W\a w%iwxo 73.occurrence 发生
1i~q~O, /d:hW4}<}. 74.completeness 完整性
hxM{}}.E Cojs;`3iF: 75.rights and obligations 权利和义务
4'*.3f'bp W SxoGly 76.valuation and allocation 计价和分摊
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A#lyp 77.cutoff 截止
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:^gi 78.accuracy 准确性
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8 79.classification 分类
"JLE ~|O; Sdo= 80.inspection 检查
"Ueq G6W|l2P! 81.supervision of counting 监盘
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$C& '\op$t/ 82.observation 观察
JA9NTu( kp<Au)u 83.confirmation 函证
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p[ 84.computation 计算
*c/V('D/ oQmXKV+[v 85.analytical procedures 分析程序
:A @f[Y'9 se2Y:v 86.vouch 核对
\7*|u x7<l*WQ 87.trace 追查
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ZX`x9/0& V59!}kel1% 89.error 误差
U\qbr.< $|J+ 90.expected error 预期误差
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nSZ@u 91.population 总体
'/ Hoq [f lK 92.sampling risk 抽样风险
71P. 9Iz gzSm=6Qw0 93.non- sampling risk 非抽样风险
ocK4Nxs !^98o:"x 94.sampling unit 抽样单位
<X4f2z{T{@ Kg>B$fBx) 95.statistical sampling 统计抽样
XXA'B{@Y) h?OSmzRLd 96.tolerable error 可容忍误差
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^| 97.the risk of under reliance 信赖不足风险
uE (5q!/ O{\<Izm`D 98.the risk of over reliance 信赖过度风险
~aQR_S 7_qsVhh]$E 99.the risk of incorrect rejection 误拒风险
DBcR1c&<H =FIZh}JD 100. the risk of incorrect acceptance 误受风险
2YWO'PL Cu24xP` 101.working trial balance 试算平衡表
!]A/ID0K CVkJMH_ 102.index and cross-referencing 索引和交叉索引
ts@$* %@)q=*=y 103.cash receipt 现金收入
h>[ qXz Et-|[ eL 104.cash disbursement 现金支出
*?uUP SC2LY 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
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. -]u>kjiIT 107.balance sheet date
资产负债表日
w%)RX<h dI b`S9#` 108.net realizable value 可变现净值
hslT49m> v<2,OcH 109.storeroom 仓库
+`Nu0y!rj Z"w}`&TC$^ 110.sale invoice 销售发票
h,BPf5\S 'sa)_?Hy 111.price list 价目表
&Fuk+Cu{ wG)[Ik6: 112.positive confirmation request 积极式询证函
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Ev [?5R )c9Xp: 114.purchase requisition 请购单
L1Yj9i /@&o%I3h 115.receiving report 验收报告
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)AdwA+-x 116.gross margin 毛利
F 8sOc&L 40].:9VG 117.manufacturing overhead 制造费用
`}sFT:1& IV':sNV 118.material requisition 领料单
<GQ=PrT|/ qyKR]%yzi 119.inventory-taking 存货盘点
4Jc~I 4s_5>r4 120.bond certificate 债券
0~WXA=XG Q$`uZ 121.stock certificate 股票
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DQV9= \?8q&o1=] 124.addressee of the audit report 审计报告的收件人
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/DH B|9XqQ EI 125.unqualified opinion 无保留意见
:ntAU2)H w7pX]<?R" 126.qualified opinion 保留意见
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9X33{ 127.disclaimer of opinion 无法表示意见
*x p_# Qu8=zI>t 128.adverse opinion 否定意见
,`a8@ |<oqT+?i 查看《
注会考试《审计》中的128个英文单词(一) 》
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