61.assessed level of material misstatement risk 重大错报风险的评估水平
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s' 62.simall business 小规模企业
eIY![..J/N M~t;&po 63.accounting system
会计系统
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7} 64.test of control 控制测试
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/ym _vgFcE~E@ 65.walk-through test 穿行测试
RYem(%jq i*-L_!cc: 66.communication 沟通
}Gg:y? DQRr(r~2Kj 67.flow chart 流程图
z9)I@P" F1UTj"<e 68.reperformance of internal control 重新执行
STY\c5 pX v@QD#! 69.audit evidence
审计证据
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S 70.substantive procedures 实质性程序
{Wp5Ane tWN hFQ' 71.assertions 认定
T.kQ] h2ZG mhZ60 RW 72.esistence 存在
{X'D07 q 22gk1'~dO 73.occurrence 发生
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74.completeness 完整性
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U9oy&!C 75.rights and obligations 权利和义务
/,m!SRJ FqT2+VO~ 76.valuation and allocation 计价和分摊
Az"(I>VfD ,Kw]V %xOb 77.cutoff 截止
GN%|'eU E |BE(F;K 78.accuracy 准确性
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2MdDa 79.classification 分类
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Q4vl 80.inspection 检查
~xSAR;8 NiCB.a 81.supervision of counting 监盘
X[{tD# q V+gQ 82.observation 观察
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{j{H@rHuy 83.confirmation 函证
V<%eWT)x7C t'pY~a9F 84.computation 计算
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|q:p^;x 85.analytical procedures 分析程序
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Bl"BmUn ^UEExjf 87.trace 追查
^[]@dk9 >m-VBo 88.audit sampling 审计抽样
X>W2aDuEZ wG\ +C'&~ 89.error 误差
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-MN. j~Cch%%G 90.expected error 预期误差
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dJ6"L<" S);SfNh%CL 91.population 总体
x]=s/+Y c6@7>PM 92.sampling risk 抽样风险
P wY~L3, hN3*]s;/6z 93.non- sampling risk 非抽样风险
N#Y|MfLc sG6ts,={ 94.sampling unit 抽样单位
m@Vz42g~+ 1YrIcovi- 95.statistical sampling 统计抽样
yDil ~7$4w# of0 96.tolerable error 可容忍误差
mz'r<v2Tc jrl'?`O 97.the risk of under reliance 信赖不足风险
H`:2J8 "^UJC- 98.the risk of over reliance 信赖过度风险
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SA &P@dx=6d 99.the risk of incorrect rejection 误拒风险
5>e#SW N-9Vx#i 100. the risk of incorrect acceptance 误受风险
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#|N^ 101.working trial balance 试算平衡表
wIbxnn Z?);^m|T 102.index and cross-referencing 索引和交叉索引
!G8=S'~~ -*<4 hFb 103.cash receipt 现金收入
s)L\D$;+O 5C|Y-G 104.cash disbursement 现金支出
u3B[1Ae:K Wz%b,! 105.bank statement 银行对账单
$Sx(vq6( ^]cl:m=* 106.bank reconciliation 银行存款余额调节表
Xj Rk1~ YcaomPo 107.balance sheet date
资产负债表日
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2 DT Cwf 108.net realizable value 可变现净值
hp$/O4fD pXy'S s@y 109.storeroom 仓库
OtVRhR3> S#{jyU9 ] 110.sale invoice 销售发票
nhu;e}[> cUH.^_a 111.price list 价目表
NR6wNz&81 I0qSx{K 112.positive confirmation request 积极式询证函
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CV 113.negative confirmation request 消极式询证函
9Ev<t\B 2d# 3LnO 114.purchase requisition 请购单
~\oF}7l$ [XKudw% 115.receiving report 验收报告
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H:k?#7D( 116.gross margin 毛利
MP3Vo|}3 Pss$[ % 117.manufacturing overhead 制造费用
VL?sfG0 pK|~G."6e 118.material requisition 领料单
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7 \`:nmFO(9 119.inventory-taking 存货盘点
&}y?Lt +v.<Fw2k# 120.bond certificate 债券
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zL(PkC%\ P2!+ZJ& 121.stock certificate 股票
;}dvc7 x<'<E@jpU; 122.audit report 审计报告
)z^NJ'v4( ^cnTZzT#Q 123.entity 被审计单位
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w?~% $A;%p6PO) 124.addressee of the audit report 审计报告的收件人
*/6lyODf (B^rW,V[R 125.unqualified opinion 无保留意见
GyZpdp! yp!7^ 126.qualified opinion 保留意见
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<x2 1s _N!a 127.disclaimer of opinion 无法表示意见
L[cP2X]NQ _yRD*2 !; 128.adverse opinion 否定意见
*8I"7'xh <0!O'" "J 查看《
注会考试《审计》中的128个英文单词(一) 》
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