61.assessed level of material misstatement risk 重大错报风险的评估水平
%:YON,1b=7 ^['% wA% 62.simall business 小规模企业
S2;{)"mS V.: a6>] 63.accounting system
会计系统
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S> 64.test of control 控制测试
+mMn1& s|"V$/X(W 65.walk-through test 穿行测试
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?b^VEp.;} -TjYQ 67.flow chart 流程图
zPH1{|H+l %pt ul_(s' 68.reperformance of internal control 重新执行
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s7D_fv4e 69.audit evidence
审计证据
Q^b_+M k_-=:(Z 70.substantive procedures 实质性程序
f(|qE( q !EJs:AS 71.assertions 认定
;!Ojb #HJ F== 72.esistence 存在
`IFt;Ja\6 "n7rbh3VW 73.occurrence 发生
` {k>I^Pg 9'Pyo`hJ#U 74.completeness 完整性
<E&1HeP x,5$VLs\+ 75.rights and obligations 权利和义务
HC?yodp^ .hSacd 76.valuation and allocation 计价和分摊
[qIi_(%o X>wB=z5PXK 77.cutoff 截止
7iLm_#M 7h&$^ 78.accuracy 准确性
V%<<Udu< ^.nvX{H8~= 79.classification 分类
&:S_ewJK7 1AjsAi,7;2 80.inspection 检查
c<y.Y0 f8lB xK 81.supervision of counting 监盘
Ty*ec%U9F `[jQn; 82.observation 观察
L<1"u.3Z`} /h0-qW 83.confirmation 函证
O->i>d 6IctW5b 84.computation 计算
Q7N4@w;e &oWWc$ 85.analytical procedures 分析程序
wkdd&Nw; 6pLB`1[v 86.vouch 核对
SL hki)| p<Ah50!B 87.trace 追查
?\<2*sW [k fB3O zff 88.audit sampling 审计抽样
h$f/NSct2 Ke&lGf"5 89.error 误差
SV<*qz _>dqz(8# 90.expected error 预期误差
f8#WT$Ewy 2 8f-8B 91.population 总体
.sbU-_ij@U 9x;/q7 92.sampling risk 抽样风险
/JEH%) 95T%n{rz 93.non- sampling risk 非抽样风险
i\3BA"ZX `yP-,lA$ 94.sampling unit 抽样单位
V*=cNj |Mo# +{~c 95.statistical sampling 统计抽样
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_l\Q 96.tolerable error 可容忍误差
Eh!%NeO .x(&- 97.the risk of under reliance 信赖不足风险
mIFS/C Rb#Z'1D'G 98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
CV]PCq! )@]-bPnv 100. the risk of incorrect acceptance 误受风险
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{gt\V Tb IM{X 101.working trial balance 试算平衡表
vEtogkFA" thipfS 102.index and cross-referencing 索引和交叉索引
c*RZbE9k &I'~:nWpt 103.cash receipt 现金收入
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RTQJ+ms XhWMvme 104.cash disbursement 现金支出
IH\k_Yf#u s.=)p"pTd 105.bank statement 银行对账单
tborRi) AN^ , 106.bank reconciliation 银行存款余额调节表
K ANE"M .7ahz8v 107.balance sheet date
资产负债表日
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85 rJ\A)O+Mq( 108.net realizable value 可变现净值
2*K0~ b` S~(4q#Dt- 109.storeroom 仓库
"{z9 L+ a(x[+ El 110.sale invoice 销售发票
Y0s^9?* ;jX_e(T3m 111.price list 价目表
RVI],O R&ou4Y:DG 112.positive confirmation request 积极式询证函
;2L=WR% \lKQDct. - 113.negative confirmation request 消极式询证函
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,J}lyvkd 114.purchase requisition 请购单
Cf`UMQ a ;lYO)Z`3\ 115.receiving report 验收报告
m+OR W"o )z/j5tnvm 116.gross margin 毛利
C>T6{$xkC YQQ!1hw 117.manufacturing overhead 制造费用
Vg:P@6s }Q\yem 118.material requisition 领料单
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c<' D|e 6$O5o 119.inventory-taking 存货盘点
X@~sIUXx9 *\S>dhJ4 120.bond certificate 债券
]"/ *7NM ?MpGzCPa 121.stock certificate 股票
cLR8U1k' )B}]0`z:P 122.audit report 审计报告
{F@;45)o .*Hv^_ 123.entity 被审计单位
QO#ZQ~ a#uJzYB0 124.addressee of the audit report 审计报告的收件人
6\::Ku4_2 +s[(CI.b 125.unqualified opinion 无保留意见
5)T{iPU%X N" E\o,_ 126.qualified opinion 保留意见
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}" 127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见
_I$]L8hC H.>KYiv+ 查看《
注会考试《审计》中的128个英文单词(一) 》
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