61.assessed level of material misstatement risk 重大错报风险的评估水平
4m91XD {j]cL!Od 62.simall business 小规模企业
JW^ ${4 S\:+5} 63.accounting system
会计系统
Qg(;>ops a~_JTH4=t 64.test of control 控制测试
/(hTk& ([>__c/Nd 65.walk-through test 穿行测试
'b}RFzEn GPhhg 66.communication 沟通
8zj&e8&v qmFbq<& 67.flow chart 流程图
pFNU~y'Kf GF%/q :9 68.reperformance of internal control 重新执行
GU2TQx{V ,&S0/j 69.audit evidence
审计证据
Sqb>aj !8[A;+o3P 70.substantive procedures 实质性程序
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ftJw 71.assertions 认定
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@] hB.8\-}QMq 72.esistence 存在
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l:UKU ! 73.occurrence 发生
sfn^R+x4,9 2 A!*8w 74.completeness 完整性
Um4zI> * BR#^Wt 75.rights and obligations 权利和义务
}kvix{ Y8v[kuo7 76.valuation and allocation 计价和分摊
_!DH/?aU sV{\IgH/x 77.cutoff 截止
+<F3}]] Wd)\r.pJ 78.accuracy 准确性
AmDOv4 Q> y! 79.classification 分类
ROQ]sQpk f7Nmvla[q 80.inspection 检查
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B/ Pm)*zdZ8 81.supervision of counting 监盘
L@AFt)U aaY AS"/: 82.observation 观察
[5p9p1@u{C A"b31*_ 83.confirmation 函证
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:**gvfq 85.analytical procedures 分析程序
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gjs$M| 86.vouch 核对
/}U)|6-B v(.mM9> 87.trace 追查
67Pmnad t}h(j| 88.audit sampling 审计抽样
zytN leyc IP#vfM 89.error 误差
e3CFW_p Sj(>G; 90.expected error 预期误差
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91.population 总体
}>BNdm"Er 0O`Rh"O 92.sampling risk 抽样风险
$aJay]F v {HF}L 93.non- sampling risk 非抽样风险
N)Q_z9b= jH<Sf: Y( 94.sampling unit 抽样单位
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JX5/PCO y<- ]'Yts 96.tolerable error 可容忍误差
v\?J=|S+ GZrN,M 97.the risk of under reliance 信赖不足风险
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t`Z3*?UqI #bt f|\D 99.the risk of incorrect rejection 误拒风险
2H9hN4N Ij4q &i" 100. the risk of incorrect acceptance 误受风险
q6-o!>dLQ zx\-He 101.working trial balance 试算平衡表
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aIa<, 102.index and cross-referencing 索引和交叉索引
5"57F88Y1 (n B[aM 103.cash receipt 现金收入
>fP;H}S6 KM[0aXOtv 104.cash disbursement 现金支出
\v-I<":: :B5*?x 105.bank statement 银行对账单
bv]SR_Tiq &K'*67h 106.bank reconciliation 银行存款余额调节表
`W)?d I?#M 1ds4C:M+< 107.balance sheet date
资产负债表日
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108.net realizable value 可变现净值
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Z; l@GJcCufE 109.storeroom 仓库
L)U*dY rM= :{ 110.sale invoice 销售发票
MCibYvc[ [sH3REE1h 111.price list 价目表
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112.positive confirmation request 积极式询证函
v+{{j|x= 1K/ : 113.negative confirmation request 消极式询证函
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b3>zdS]Q 114.purchase requisition 请购单
bFN/{^SB qVfn(rZ 115.receiving report 验收报告
GNM>hQ)h: )s:kQ~+ 116.gross margin 毛利
FD E?O]^ `!N}u 117.manufacturing overhead 制造费用
IYq#|^)5+ Fl($0}ER 118.material requisition 领料单
1-^D2B[- .up[wt gN 119.inventory-taking 存货盘点
9jf9u0 &'k(v(>n, 120.bond certificate 债券
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6UZ`9&z 121.stock certificate 股票
K:<Viz `qmwAT 122.audit report 审计报告
rz&V.,s ;0m J4G 123.entity 被审计单位
oh$"?N7n1 '"7b;%EN' 124.addressee of the audit report 审计报告的收件人
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}a!|n4|` 125.unqualified opinion 无保留意见
PCaFG;} GFPrK9T 126.qualified opinion 保留意见
?/MkH0[G = 7Dssr [ 127.disclaimer of opinion 无法表示意见
;0kAm
Vy nkPlfH 128.adverse opinion 否定意见
9*FA=E E<-W & a } 查看《
注会考试《审计》中的128个英文单词(一) 》
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