61.assessed level of material misstatement risk 重大错报风险的评估水平
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:a M@"#F 62.simall business 小规模企业
$# b 2/l4,x 63.accounting system
会计系统
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"g62R 64.test of control 控制测试
'V*8'? _;k))K^ 65.walk-through test 穿行测试
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83:qIfF 66.communication 沟通
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Vymb cqb]LC 67.flow chart 流程图
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DnAzAR TK#-;p_ 68.reperformance of internal control 重新执行
mC EWp g)iw.M2 69.audit evidence
审计证据
~VJP:Y{[ fU4{4M+9" 70.substantive procedures 实质性程序
9q"G g? =L}$#Y8? 71.assertions 认定
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72.esistence 存在
DZX4c 2J \MtdT[* 73.occurrence 发生
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DZ' 74.completeness 完整性
zuBfkW95+ z0 _/JwJn 75.rights and obligations 权利和义务
)"y]_} B4;P)\2 76.valuation and allocation 计价和分摊
0"=}d y "4i_} 77.cutoff 截止
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PX,fg5s\b 78.accuracy 准确性
SP5t=#M6 8R.` * 79.classification 分类
/4u:5G 4(\7Or('' 80.inspection 检查
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XC/ |b)N;t 81.supervision of counting 监盘
wGA%h.[M| Px"K5c* 82.observation 观察
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(lffb 83.confirmation 函证
m{sch`bP , MU9p* 84.computation 计算
.@]M'S^1 Q$DF3[NC 85.analytical procedures 分析程序
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\)9R1zp/x `z3"zso 87.trace 追查
FI(M 1iJ >eaK@u-'0 88.audit sampling 审计抽样
t8FgQ)tk AkRZUj\ 89.error 误差
Voc&T+A m 7q: 90.expected error 预期误差
@?"t&h ;= {Z Bx 91.population 总体
jRIm_) Yg14aKZl 92.sampling risk 抽样风险
) XHcrm& ,@*`2I>` 93.non- sampling risk 非抽样风险
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\ 95.statistical sampling 统计抽样
prg8Iq'w dbLxm!;( 96.tolerable error 可容忍误差
\ g[A{ Nm/Fc 97.the risk of under reliance 信赖不足风险
H@WQO]PA cZXra(AD 98.the risk of over reliance 信赖过度风险
m=2e1wc &g<`i{_ 99.the risk of incorrect rejection 误拒风险
\M`fkR,,' yLlAK,5P0o 100. the risk of incorrect acceptance 误受风险
da&f0m U }~28UXb23 101.working trial balance 试算平衡表
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HO_ c F(]`49( 102.index and cross-referencing 索引和交叉索引
L)ry!BuHI .U !;fJ9 103.cash receipt 现金收入
emI]'{_G (&u)FB* 104.cash disbursement 现金支出
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RycO8z*p ".SQ*'Oc 106.bank reconciliation 银行存款余额调节表
wfrWpz=FO ?k:i3$ 107.balance sheet date
资产负债表日
O}3M+ RFkJ^=} 108.net realizable value 可变现净值
ai,Mez aJ Du_ 109.storeroom 仓库
gZs8BKO qlg~W/ 110.sale invoice 销售发票
X7]vXo* ,uP1U@Cas 111.price list 价目表
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1v&!`^G99j ngJES`0d 113.negative confirmation request 消极式询证函
d0 tN73( ^ffh 114.purchase requisition 请购单
jjm-%W@ -j9R%+YW< 115.receiving report 验收报告
~>)GW O"mU#3? 116.gross margin 毛利
UmU=3et<Wj Sk$XC 117.manufacturing overhead 制造费用
4>^ %_Xj[ T8FKa4ikn 118.material requisition 领料单
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vwzTrWA= 120.bond certificate 债券
xTM&SVNbL_ bct&ge7YX 121.stock certificate 股票
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HR;!u 1p&?MxLN-a 122.audit report 审计报告
qhpq\[U6in /7h%sCX 123.entity 被审计单位
y\@;s?QL ^\mN<z( 124.addressee of the audit report 审计报告的收件人
k 9Kv $(}kau 125.unqualified opinion 无保留意见
Xb3vvHdI j&Ayk* 126.qualified opinion 保留意见
W^&t8d2 mI in'M 127.disclaimer of opinion 无法表示意见
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EP rsP-?oD8) 128.adverse opinion 否定意见
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Dl/UZ@8pl 查看《
注会考试《审计》中的128个英文单词(一) 》
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