61.assessed level of material misstatement risk 重大错报风险的评估水平
'p,54<e SM`n:{N( 62.simall business 小规模企业
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["Jt2 63.accounting system
会计系统
O/f+B}W 4p(\2?B%f 64.test of control 控制测试
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+ 14Jkr)N 65.walk-through test 穿行测试
l9$"zEC L q;=UE 66.communication 沟通
gs= (h* 2o`L^^ 67.flow chart 流程图
AhSN'gWpbF nA#dXckoc 68.reperformance of internal control 重新执行
.u9,w SfwNNX% 69.audit evidence
审计证据
RMxFo\TK; h!]=)7x; 70.substantive procedures 实质性程序
~0gHh b,RQ" { 71.assertions 认定
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cU[ 72.esistence 存在
V0F&a~Q "?{=|%mf 73.occurrence 发生
UJQGwTA W HY7#z2L 74.completeness 完整性
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xZkU\e= 75.rights and obligations 权利和义务
A>J,Bi (wZ/I(4 76.valuation and allocation 计价和分摊
[-JU(:Rh .d%CD`8! 77.cutoff 截止
,9~2#[|lq :pgpE0 78.accuracy 准确性
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^1,VvLA+ #qdfr3 80.inspection 检查
`-82u :" Z(a,$__ 81.supervision of counting 监盘
2umgF VPXUy=W 82.observation 观察
GC^>oF jB%aHUF; 83.confirmation 函证
}:hN}*H _ "H& 84.computation 计算
_tQR3I5 $~<]G)*Z 85.analytical procedures 分析程序
5Z*6,P0 AqucP@ 86.vouch 核对
K0]42K jq12,R2+) 87.trace 追查
2"!s8x1$ jS| 9jg: 88.audit sampling 审计抽样
!juh}q&}| xh9Os < 89.error 误差
ZA6)@Mn &Z6s\r% 90.expected error 预期误差
,\=,,1_ MI\35~JAN 91.population 总体
$irF 3DS&-rN 92.sampling risk 抽样风险
g.T:72" 7Nt6}${=z 93.non- sampling risk 非抽样风险
Vo8gLX]a q=`i 94.sampling unit 抽样单位
T43Jgk, Av_JcH 95.statistical sampling 统计抽样
)@[##F2 B0|!s 96.tolerable error 可容忍误差
2*ByVK M#;"7Qg 97.the risk of under reliance 信赖不足风险
6#(==}Sm+ }*s`R;B|, 98.the risk of over reliance 信赖过度风险
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~X!Z+Vg 99.the risk of incorrect rejection 误拒风险
6g&Ev' + Un(VTD 100. the risk of incorrect acceptance 误受风险
1j?+rs+o- Lv m"!! 101.working trial balance 试算平衡表
q1?}G5a? &ws^Dm]R 102.index and cross-referencing 索引和交叉索引
;Bwg'ThT 4Be'w`Q { 103.cash receipt 现金收入
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V cogIkB&Ju 104.cash disbursement 现金支出
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><C sFV&e->AN\ 105.bank statement 银行对账单
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ko2 106.bank reconciliation 银行存款余额调节表
!!?TkVyEyM =bJ7!& 107.balance sheet date
资产负债表日
x7ZaI{ O QGKH6q 108.net realizable value 可变现净值
-+{<a!Nb ???` BF[| 109.storeroom 仓库
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nK!;>$ 110.sale invoice 销售发票
g0ks[ }f- "."ow| 111.price list 价目表
h0a|R4J F<TIZ^gFP 112.positive confirmation request 积极式询证函
~sT1J| WT63ve 113.negative confirmation request 消极式询证函
R9\ )a2 <NWq03:& 114.purchase requisition 请购单
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@L$!hTaP {hFH6]TA 116.gross margin 毛利
%y_{?|+ 7z q@T] 117.manufacturing overhead 制造费用
5Ky(C6E$s .F},Z[a& 118.material requisition 领料单
w)C5XX30; %X|u({(zb 119.inventory-taking 存货盘点
Q$(Fma 4a s@IgaF { 120.bond certificate 债券
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7YFEyX10d 121.stock certificate 股票
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{ ,&.$r/x|? 122.audit report 审计报告
o$Ju\(Y$<+ iD*L<9 123.entity 被审计单位
7-gT: slzB# 124.addressee of the audit report 审计报告的收件人
Z@(KZ| k(he<-GF\ 125.unqualified opinion 无保留意见
e|N~tUVrrN wJj:hA} 126.qualified opinion 保留意见
eG7Yyz+t$ s'|t2`K(" 127.disclaimer of opinion 无法表示意见
*:"@ +z4E:v 128.adverse opinion 否定意见
:V1j*) S5V:H Rj{? 查看《
注会考试《审计》中的128个英文单词(一) 》
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