61.assessed level of material misstatement risk 重大错报风险的评估水平
B.-5$4*s >9'G>~P~I= 62.simall business 小规模企业
v`A^6)U#M bHH{bv~Z 63.accounting system
会计系统
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Q V6o=k 64.test of control 控制测试
s3HwBA @>,3l;\Zh 65.walk-through test 穿行测试
(cAv :EKpo \$}xt`6p 66.communication 沟通
s-Q-1lKV, kSv?p1\@&P 67.flow chart 流程图
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XNw8 "IA[;+_" 68.reperformance of internal control 重新执行
w|pk1~c(_ D|/Azy.[ 69.audit evidence
审计证据
|}b~ss^ -l+&Bkf 70.substantive procedures 实质性程序
:0$(umW@I" 3Bee6N> 71.assertions 认定
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72.esistence 存在
](a*R "%dWBvuO 73.occurrence 发生
"(PJh\S>S I~
\j%zD 74.completeness 完整性
$,otW2:) -l8n0P1+ 75.rights and obligations 权利和义务
\u?z:mV !/znovoD 76.valuation and allocation 计价和分摊
7Oe |:Z E]WammX c 77.cutoff 截止
GzWmXm d|k6#f-E 78.accuracy 准确性
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gxI^ 79.classification 分类
}@=m[Zx# wUHuykF 80.inspection 检查
5|f[evQj<S .\M@oF
81.supervision of counting 监盘
uNZJNrV% QFU;\H/ 82.observation 观察
uy)iB'st& RE Dh`Wd 83.confirmation 函证
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[yM4QFl k<wX ??' 84.computation 计算
#x$. ]^$&Ejpe# 85.analytical procedures 分析程序
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Q RKFj6u 86.vouch 核对
Y,I0o{,g |B<+Y<)f^ 87.trace 追查
&?YbAo_K _;3xG0+ 88.audit sampling 审计抽样
PeEf=3 tX$%*Uy 89.error 误差
]S9~2;2^, L$6{{Tw"2 90.expected error 预期误差
\gaGTc2& = q9>~E{} 91.population 总体
li;Np5P "^VKs_U8o 92.sampling risk 抽样风险
O&!>C7 D@*<p h= 93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
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m } 95.statistical sampling 统计抽样
Q!(16 >M[wh> 96.tolerable error 可容忍误差
5VdF^.:u Q4\EI=4P] 97.the risk of under reliance 信赖不足风险
{rQ6IV3= +168!Jw; 98.the risk of over reliance 信赖过度风险
0FD#9r \M(0@#-$C 99.the risk of incorrect rejection 误拒风险
$Q*h+)g< $50A!h 100. the risk of incorrect acceptance 误受风险
<3zA| P,lKa. 101.working trial balance 试算平衡表
hZf0q 2 ku3Vr\s 102.index and cross-referencing 索引和交叉索引
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O9!^ 103.cash receipt 现金收入
(b%&DyOt H4p N+ 104.cash disbursement 现金支出
PB00\&6H 'MH WNPG0 105.bank statement 银行对账单
VCfa<hn u^T)4~( 106.bank reconciliation 银行存款余额调节表
@T[}]e <seb,> : 107.balance sheet date
资产负债表日
Y ]&D;w d6,SZ*AE 108.net realizable value 可变现净值
6=A H"lq!C` 109.storeroom 仓库
unu%\f>^4 2<53y~Yi% 110.sale invoice 销售发票
hbdq'2!Qr C# IV"Pkq 111.price list 价目表
L]I ;{Y ]pr( hk 112.positive confirmation request 积极式询证函
W,dqk=n 78&(>8@m 113.negative confirmation request 消极式询证函
:E'uV"j% $'Z\'<k[ 114.purchase requisition 请购单
s{x{/Bp(KK TY}9;QL: 115.receiving report 验收报告
gz8>uGx&V! OhMnG@@ 116.gross margin 毛利
gE2k]`[j] 6S7 =+> 117.manufacturing overhead 制造费用
S_?{<{ .`qw8e}y#' 118.material requisition 领料单
OXc!^2^ Ve\^(9n 119.inventory-taking 存货盘点
5#kN<S! "cSH[/ 120.bond certificate 债券
6\"g
,f vt)u`/u 121.stock certificate 股票
Zn{,j0; @vzv9c[ 122.audit report 审计报告
T=Q"|S]V ? t<yk(q 123.entity 被审计单位
Dn/{ s$\ 06pEA.ro 124.addressee of the audit report 审计报告的收件人
5n,?&+*L #mu3`,9V 125.unqualified opinion 无保留意见
j"g[qF/* &ru2&Sz 126.qualified opinion 保留意见
vzDoF0Ts*p $M%<i~VXe& 127.disclaimer of opinion 无法表示意见
esE5#Yq4.k i2$7nSQ9 128.adverse opinion 否定意见
peW4J<, 6aC'\8{h 查看《
注会考试《审计》中的128个英文单词(一) 》
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