61.assessed level of material misstatement risk 重大错报风险的评估水平
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x6% #i-!:6sLA 62.simall business 小规模企业
/O|!Sg{ C, n]9 63.accounting system
会计系统
|w- tkkS 7loCb4Hv 64.test of control 控制测试
WGN[`D" E}lU?U5i 65.walk-through test 穿行测试
\hdR&f5q {k1s@KXtd 66.communication 沟通
L$zT`1Hy g-pDk*|I,Q 67.flow chart 流程图
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GIf& 68.reperformance of internal control 重新执行
a[\,K4l ItDe_|!L 69.audit evidence
审计证据
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]}W 70.substantive procedures 实质性程序
ZB:Fjq w4'(Y,(` 71.assertions 认定
-le:0NUwI Vm'ReH 72.esistence 存在
-Hh$3Uv d%1S6eYa' 73.occurrence 发生
W2|*:<Jt nf,>l0,,' 74.completeness 完整性
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!c `PSr64h:D 75.rights and obligations 权利和义务
4v3y3 &_,^OE}K_: 76.valuation and allocation 计价和分摊
UL;d H _8\Uukm 77.cutoff 截止
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m_yY 78.accuracy 准确性
Z{chAg\ [4kx59J3b 79.classification 分类
wz.Il-sm Mki(,Y|1~ 80.inspection 检查
?8-e@/E#x p!' "hx 81.supervision of counting 监盘
miuJ!Kr' }tft@,dIC 82.observation 观察
(loUO;S= #Vv*2Mc 83.confirmation 函证
j!mI9*hP 3=t}py7M 84.computation 计算
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1 PHDKx+$ 85.analytical procedures 分析程序
mb0${n~fz da\K>An> 86.vouch 核对
>gFF>L> &BG^:4b 87.trace 追查
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g^M g.DgJX&i 88.audit sampling 审计抽样
,U>g LTS )K@ 20Q+0K 89.error 误差
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-wr t1Hd-]28V 90.expected error 预期误差
/,Ln)?eD Zx}=c4I(y 91.population 总体
}-zx4<4BH /nb(F h|{T 92.sampling risk 抽样风险
eX?o4> GaRL]w 93.non- sampling risk 非抽样风险
QV{Nq=%] &^9f)xb 94.sampling unit 抽样单位
WRVKh DbPw)aCj 95.statistical sampling 统计抽样
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{nryAXK xd(AUl4qY 97.the risk of under reliance 信赖不足风险
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Ug_zyfr RF6(n8["MW 99.the risk of incorrect rejection 误拒风险
vm8QKPy !G\1$"T$ 100. the risk of incorrect acceptance 误受风险
&\0LR?Nh 7dPA>5"XD 101.working trial balance 试算平衡表
(y~da~ 5U1@wfKE3> 102.index and cross-referencing 索引和交叉索引
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G4X1 JFYeOmR+l 103.cash receipt 现金收入
%*|XN*i XC yaR|d3ef?4 104.cash disbursement 现金支出
M?}2 }[ AIE[ 105.bank statement 银行对账单
6K`frt K<|b>PI.s 106.bank reconciliation 银行存款余额调节表
mXhr: e zc/S 107.balance sheet date
资产负债表日
K\?vTgc( >^<qke 108.net realizable value 可变现净值
,0- YnJ=&21 109.storeroom 仓库
4`Fbl]Q 9oc[}k-M 110.sale invoice 销售发票
tQ`tHe w?Q@"^IL 111.price list 价目表
Lg Bs<2 zKT \i 112.positive confirmation request 积极式询证函
3c9v~5og4 CuuHRvU8 113.negative confirmation request 消极式询证函
+pf 7 4jG@ # 114.purchase requisition 请购单
nHZ 4):` G4g},p! 115.receiving report 验收报告
Bljh'Qp>C bE0S)b) 116.gross margin 毛利
X-n'?= YjHGdacs 117.manufacturing overhead 制造费用
QF%@MK0zC ty-4yK# 118.material requisition 领料单
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LjD 120.bond certificate 债券
W:9L!+m^ -O(.J'=8 121.stock certificate 股票
+d#ZSNu/ {{2ZWK 6| 122.audit report 审计报告
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'4@ v{%2`_c 123.entity 被审计单位
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& "h:xdaIE/p 124.addressee of the audit report 审计报告的收件人
/jS DVpqm6$Q 125.unqualified opinion 无保留意见
0D.YO<PU 0'L+9T5 126.qualified opinion 保留意见
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]6Eb`v ^[qmELW#7 127.disclaimer of opinion 无法表示意见
@x{;a 9y b,SY(Ce~g 128.adverse opinion 否定意见
^-=,q.[7 p&ZD1qa 查看《
注会考试《审计》中的128个英文单词(一) 》
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