61.assessed level of material misstatement risk 重大错报风险的评估水平
Q1jU{ AD#]PSB 62.simall business 小规模企业
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63.accounting system
会计系统
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z#{nZG 8]skAh 64.test of control 控制测试
^e:C{]S= C,~wmS )@ 65.walk-through test 穿行测试
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`Rw M.$Li#So, 66.communication 沟通
Z"#eN(v.N T]Z|Wq`bot 67.flow chart 流程图
xI}o8G KQq 8@]*X,umc 68.reperformance of internal control 重新执行
D9,609w $3<,"&;Ecs 69.audit evidence
审计证据
("Z;)s4q |x@)%QeC 70.substantive procedures 实质性程序
Gdmh#pv '?=SnjMX 71.assertions 认定
<_$]!Z6UR sd9$4k" 72.esistence 存在
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nlmc/1C 74.completeness 完整性
z%$ E6Im _G%]d$2f` 75.rights and obligations 权利和义务
*p:`F: CF"$&+ s9 76.valuation and allocation 计价和分摊
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.-h'1 77.cutoff 截止
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[ 79.classification 分类
J@D5C4>i Ck;O59A"&- 80.inspection 检查
gw~%jD-2 Ot}fGiio 81.supervision of counting 监盘
WeDeD\zy !`=ms1%U 82.observation 观察
kms&o=^ MJNY#v3 83.confirmation 函证
\Zc$X^}vN D`p&`]k3v 84.computation 计算
^?PU:eS zvjVM"=G 85.analytical procedures 分析程序
GslUN% UJr j_N><_Jc 86.vouch 核对
'f&o%5] 0^'A^ 87.trace 追查
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f!6oW( r-L xg=}MoX 89.error 误差
x,$N!X 3sG7G:4 90.expected error 预期误差
OQzJRu)mF# s2f95<B 91.population 总体
OS8 ^mC X-1<YG 92.sampling risk 抽样风险
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Y g>W.wA 93.non- sampling risk 非抽样风险
,M2u (9 dxqVZksg(9 94.sampling unit 抽样单位
KHwzQ<Z3 U'^AJ2L8 95.statistical sampling 统计抽样
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XN 9~+A<X]Hd 96.tolerable error 可容忍误差
w-2&6o<n- pR_cI]{=SA 97.the risk of under reliance 信赖不足风险
)|;*[S4 Z(Da?6#1 98.the risk of over reliance 信赖过度风险
f[,9WkC iVq4&X_x 99.the risk of incorrect rejection 误拒风险
&<I*;z6%t u] C/RDTH 100. the risk of incorrect acceptance 误受风险
bqugo _&S?uz m 101.working trial balance 试算平衡表
3:Bwf)* 6o@}k9AN 102.index and cross-referencing 索引和交叉索引
'[#a-8-JY_ &`>[4D* 103.cash receipt 现金收入
#Mo`l/Cwp qz7:jq3N-{ 104.cash disbursement 现金支出
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p.KX[I _^4\z*x 106.bank reconciliation 银行存款余额调节表
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资产负债表日
CU=}]Y -r/G)Rs 108.net realizable value 可变现净值
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H5t 9Mg| ~~:w^(s9 110.sale invoice 销售发票
DO<eBq\O W-wy<<~f 111.price list 价目表
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<CsB 1xK'1g72 112.positive confirmation request 积极式询证函
EubR]ckB ?f v?6r 113.negative confirmation request 消极式询证函
l@`D;m PoMkFG6 114.purchase requisition 请购单
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2mL1BG=Yk 115.receiving report 验收报告
>}QRMn|@H 51yIW* 116.gross margin 毛利
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D|I(2%aC 1@IRx{v$ 118.material requisition 领料单
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@k~?h=o\b 5zJkPki 120.bond certificate 债券
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f uojf+i 8D]:>[|E 122.audit report 审计报告
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$;un$ko6% Q0~5h?V' 124.addressee of the audit report 审计报告的收件人
A9PXu\%y \3K 6NA!L 125.unqualified opinion 无保留意见
^|}C!t+ k*|dX.C: 126.qualified opinion 保留意见
J#Fe" ulFU(%& 127.disclaimer of opinion 无法表示意见
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|Hn[XRsf 128.adverse opinion 否定意见
aKs!*uo0H ^&<~6y}U^ 查看《
注会考试《审计》中的128个英文单词(一) 》
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