61.assessed level of material misstatement risk 重大错报风险的评估水平
#N<s^KYG- 0SAG6k~x 62.simall business 小规模企业
34"{rMbQ @C!JtgO% 63.accounting system
会计系统
YR$tPe {Bav$kw;?e 64.test of control 控制测试
'e+-,CGdY\ ^G]KE8 65.walk-through test 穿行测试
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>g:w 66.communication 沟通
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K] 67.flow chart 流程图
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'US:Mr3 H}u)%qY+~ 69.audit evidence
审计证据
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0Ly7 70.substantive procedures 实质性程序
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rt-VPh GV `idFd 71.assertions 认定
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O3slabE# ;/6:lL 73.occurrence 发生
20SF<V "6|'&6& 74.completeness 完整性
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>tE,8 75.rights and obligations 权利和义务
MY0[Oq cm= LaAgoarN 76.valuation and allocation 计价和分摊
$G^H7|PzdC brpN>\ 77.cutoff 截止
&;uGIk>s $=;bccIob 78.accuracy 准确性
HnH2u; M8^ziZY 79.classification 分类
4nVO.Ud0$X XY$cx~ 80.inspection 检查
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8T 81.supervision of counting 监盘
hs -}:^S` g*"J10hyP 82.observation 观察
Px^<2Q%Fs iG;d0>Sp 83.confirmation 函证
IArpCF/"8 h:US]ZC^Z 84.computation 计算
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BY3~}] n]6w)wE( 85.analytical procedures 分析程序
7@e[:>e p!rGPyGC 86.vouch 核对
^YB\\a9 |?pYJkrYO 87.trace 追查
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ug# 88.audit sampling 审计抽样
R, (+NT$ +wPvQKVfI 89.error 误差
ej??j<] <)0LwkFtB 90.expected error 预期误差
*(XgUJq+ r(/P||`l 91.population 总体
=-a?oH- 37<GG) 92.sampling risk 抽样风险
6=[ PJM .bY1N5=sz 93.non- sampling risk 非抽样风险
PHB\)/ M#22Zfxq 94.sampling unit 抽样单位
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k1AS .jG.90 95.statistical sampling 统计抽样
(HP={MrV 8mQd*GGu1 96.tolerable error 可容忍误差
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;gwdZ 97.the risk of under reliance 信赖不足风险
k+>p!1 m<VL19o>R 98.the risk of over reliance 信赖过度风险
v*T@<]f3j 4tN~UMw? 99.the risk of incorrect rejection 误拒风险
^,\se9=( _|2";.1E 100. the risk of incorrect acceptance 误受风险
)="g?E3 >+W?!9[p:2 101.working trial balance 试算平衡表
BRQ5 Ni;{\"Gt 102.index and cross-referencing 索引和交叉索引
70 DQ/b A5J#x6@ 103.cash receipt 现金收入
4h2bk\z- ,hcBiL/ 104.cash disbursement 现金支出
h: (l+jr hrtN.4p[ 105.bank statement 银行对账单
i\c^h;wX ^<H#dkECG 106.bank reconciliation 银行存款余额调节表
c9 TkIe U1@P/ 107.balance sheet date
资产负债表日
(>/Dw|,m @x\gk5 108.net realizable value 可变现净值
Uu<sntyv }N=zn7W 109.storeroom 仓库
l'X?S(fiV u=?P*Y/|W 110.sale invoice 销售发票
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By^hj? L``mF(R^ 111.price list 价目表
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; Zi '8~iEH 112.positive confirmation request 积极式询证函
3jQ$72_ 4iB)oR 113.negative confirmation request 消极式询证函
Vf* B1Zb pLFL6\{g 114.purchase requisition 请购单
[AK %~Kg9 nHL>}Yg 115.receiving report 验收报告
^*T{-U' bu!<0AP"N+ 116.gross margin 毛利
u K &_IE} gbi~!S- 117.manufacturing overhead 制造费用
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"gVH;<&] 118.material requisition 领料单
Pxuz { e2H'uMy;& 119.inventory-taking 存货盘点
3R96;d; "MKsSty 120.bond certificate 债券
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aXO 121.stock certificate 股票
TEy.zzt dJgOfg^ 122.audit report 审计报告
uTFEI.N [75e\=wK 123.entity 被审计单位
9U%}"uE 5Ddyb% 124.addressee of the audit report 审计报告的收件人
bSKV|z/x krT!AfeV 125.unqualified opinion 无保留意见
GoGgw]h>x yru}f;1 126.qualified opinion 保留意见
<\Dl#DH k.VOS0 127.disclaimer of opinion 无法表示意见
s%re>)=| x6mq['_ 128.adverse opinion 否定意见
)Syf5I "U~@o4u; 查看《
注会考试《审计》中的128个英文单词(一) 》
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