61.assessed level of material misstatement risk 重大错报风险的评估水平
7Gb(&'n S30@|@fTz 62.simall business 小规模企业
k^A Yg!~ %,9iY&;U" 63.accounting system
会计系统
bI^zwK,@4 g=?KpI-pn0 64.test of control 控制测试
C#]% xJ"CAg|B 65.walk-through test 穿行测试
-"L)<J@gQ? %I]?xe6 66.communication 沟通
\-c8/= B"O5P> 67.flow chart 流程图
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>hmVd 68.reperformance of internal control 重新执行
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BKmp-m h3^&,U 69.audit evidence
审计证据
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5( 70.substantive procedures 实质性程序
7#Qa/[? D 1m-"v:fT5D 71.assertions 认定
[kqxC *"E?n>b 72.esistence 存在
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Rn>1] SM:SxhrGt 74.completeness 完整性
ZIAiVq2) \~xOdqF/ 75.rights and obligations 权利和义务
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j;[ G+=6]0HT 76.valuation and allocation 计价和分摊
fM]McZ9)D *VT@ 77.cutoff 截止
\\jB@O zO>N 3pMv 78.accuracy 准确性
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` EmNB}\IYU 80.inspection 检查
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] 81.supervision of counting 监盘
:V2j'R, MBCA%3z08 82.observation 观察
Yt*M|0bL zY8"\ZB 83.confirmation 函证
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okX\z[X fiTMS: 85.analytical procedures 分析程序
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) k>{i_`* 86.vouch 核对
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#H 87.trace 追查
mM~!68lR ~%^af"_ 88.audit sampling 审计抽样
_u}v(!PI @.kv",[{[ 89.error 误差
9Q :IgY?T 8 Oeg"d 90.expected error 预期误差
xy$FS0u <Q=ES,M 91.population 总体
'2]u{rr~+ }eb%"ZH4| 92.sampling risk 抽样风险
M@Q=!!tQ( 9G_=)8sOV 93.non- sampling risk 非抽样风险
1L'[DKb' ?9X#{p>q 94.sampling unit 抽样单位
xpyb&A *6*#"#D 95.statistical sampling 统计抽样
Wnl8XHPn UVu"meZX 96.tolerable error 可容忍误差
<-Q0WP_^ z/fRd6|[ 97.the risk of under reliance 信赖不足风险
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|1;' 4PiN Q'* 98.the risk of over reliance 信赖过度风险
|]A{8BBC }p t5. 'l 99.the risk of incorrect rejection 误拒风险
CpS'2@6 ~B(]0: 100. the risk of incorrect acceptance 误受风险
QC <(rx Z/wh?K3y 101.working trial balance 试算平衡表
Vu\|KL| }(E6:h;}~ 102.index and cross-referencing 索引和交叉索引
A&9l|b-" e%bERds 103.cash receipt 现金收入
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Z 3N+P~v)T' 104.cash disbursement 现金支出
4Bx1L+Cg Ef,@}S 105.bank statement 银行对账单
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}k-S 106.bank reconciliation 银行存款余额调节表
#j-,#P@ ?RpT_u 107.balance sheet date
资产负债表日
{]<D"x; qoZ* sV 108.net realizable value 可变现净值
iZMsN*9[ oTI*mGR1Z 109.storeroom 仓库
XOqpys I J4"X#Q/ 110.sale invoice 销售发票
A^ ,(Vyd Qmn5umd=?\ 111.price list 价目表
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{? 112.positive confirmation request 积极式询证函
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,39P 113.negative confirmation request 消极式询证函
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tbBL$[ 114.purchase requisition 请购单
~Y'e1w$` rG\m]C3 E 115.receiving report 验收报告
o B6"D ZC2C`S\xr 116.gross margin 毛利
:ZL>JVk l*v([@A\ 117.manufacturing overhead 制造费用
>^-[Mpa(* s`#hk^{ 118.material requisition 领料单
+W;B8^imG SAH\'v0 119.inventory-taking 存货盘点
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BB%(!O4Dl QK? 5)[ J 121.stock certificate 股票
WN?T*bz2 dlT\VWMha( 122.audit report 审计报告
^1~/FU 4|2$b:t 123.entity 被审计单位
'nT#3/rL ?1N0+OW 124.addressee of the audit report 审计报告的收件人
&\"fH+S p +T&9 125.unqualified opinion 无保留意见
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gfP'M <rC#1wR4 126.qualified opinion 保留意见
`S~u4+y] 5t<]|-i! 127.disclaimer of opinion 无法表示意见
3?O|X+$p <oXsn.'\ 128.adverse opinion 否定意见
*$cp" gx6&'${=# 查看《
注会考试《审计》中的128个英文单词(一) 》
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