61.assessed level of material misstatement risk 重大错报风险的评估水平
>g{b'Xx pLMaXX~4_ 62.simall business 小规模企业
p.x2R,CU "@Qg]#]JH 63.accounting system
会计系统
jQ-2SA O Na+h+wD.D 64.test of control 控制测试
[|(=15; #+|0 o- 65.walk-through test 穿行测试
}gd'pgN"t bfK4ps}m* 66.communication 沟通
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QGd<( 1L=)93,M 67.flow chart 流程图
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yb ^RYq !l$ 68.reperformance of internal control 重新执行
U7-*]i k :b;`.`@KL_ 69.audit evidence
审计证据
8T"kQB.Zv @\a~5CLN 70.substantive procedures 实质性程序
Xu|2@?l9 {~XnmBs 71.assertions 认定
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^(W 72.esistence 存在
|ZOdfr4uW 6wZ)GLW[ 73.occurrence 发生
a`LkP% xRqA^Ad 74.completeness 完整性
Ms-)S7tMz r^ABu_u(`I 75.rights and obligations 权利和义务
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oJ'z|)) Mu6DTp~k 76.valuation and allocation 计价和分摊
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w;/ J^ 77.cutoff 截止
GH`y-Ul'K @\W-=YKLg 78.accuracy 准确性
Y)l=r^Ap> YoWXHg!U 79.classification 分类
QH?sx k2 j}6h}E&dEr 80.inspection 检查
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q@Oj 81.supervision of counting 监盘
eDvh3Y<D 32`Z3- 82.observation 观察
>B;KpO"+m F6C7k9 83.confirmation 函证
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84.computation 计算
:@-.whj j-ob7(v)*] 85.analytical procedures 分析程序
)UyJ.!Fly q4,/RZhzh 86.vouch 核对
M4% 3a j _CBMU'V 87.trace 追查
</aQ MZ~N}y 88.audit sampling 审计抽样
YGRb|P- g1(5QWb 89.error 误差
>P//]nn ?TI]0) 90.expected error 预期误差
`7[!bCl <2~DI0pp( 91.population 总体
[8%q@6[ 7nP{a"4_ 92.sampling risk 抽样风险
0Gu?;]GSv ^66OzT8A 93.non- sampling risk 非抽样风险
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c c/nzB 94.sampling unit 抽样单位
Bx6,U4o* QS1lg 95.statistical sampling 统计抽样
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dx+v d OXn-!J90P 96.tolerable error 可容忍误差
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skd} wSPmiJ/! 97.the risk of under reliance 信赖不足风险
+wQ}ZP& s)KlKh 98.the risk of over reliance 信赖过度风险
'yV*eG?^& VN'\c3; 99.the risk of incorrect rejection 误拒风险
+;M 5Sp R~fk/T? 100. the risk of incorrect acceptance 误受风险
2A9crL$ $: |`DCC 101.working trial balance 试算平衡表
Ge7B%p8 mIqm/5 102.index and cross-referencing 索引和交叉索引
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n#@r 103.cash receipt 现金收入
lcgG5/82 &xGpbJG 104.cash disbursement 现金支出
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S ?<Lm58p8 105.bank statement 银行对账单
:R>RCR2g) dDD5OnWmJ 106.bank reconciliation 银行存款余额调节表
_6'@#DN F^S]7{ 107.balance sheet date
资产负债表日
D5f[: {TdxsE> 108.net realizable value 可变现净值
.w'b%M {J,4g:4G 109.storeroom 仓库
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md!!$+a%| .D\oKhV( 111.price list 价目表
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VFGnS 112.positive confirmation request 积极式询证函
5SmJ'zFO K_-m:P 113.negative confirmation request 消极式询证函
^:}C,lIrG [Q J 114.purchase requisition 请购单
" Up(Vj@ NffKK:HvBB 115.receiving report 验收报告
*[*q#b$j 5X>~39(r 116.gross margin 毛利
]<L~f~vU 'J5F+,\Ka 117.manufacturing overhead 制造费用
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kM&-t&7 noEl+5uY 119.inventory-taking 存货盘点
_\Z'Yl 56.JBBZZ 120.bond certificate 债券
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122.audit report 审计报告
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OLm@-I* ZbjUOlE02 124.addressee of the audit report 审计报告的收件人
z@pa;_ WVKAA. 125.unqualified opinion 无保留意见
,4 _H{+M kv, !"< 126.qualified opinion 保留意见
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\~(kGE--+ 128.adverse opinion 否定意见
+zq"dj_ \%.oi@A 查看《
注会考试《审计》中的128个英文单词(一) 》
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