61.assessed level of material misstatement risk 重大错报风险的评估水平
gZ|!' lWn}afI 62.simall business 小规模企业
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会计系统
sPMICIv| o`Af6C;Q 64.test of control 控制测试
{r~=mQ Dkx}}E:< 65.walk-through test 穿行测试
FUXJy{n6"2 BIS ., 66.communication 沟通
UpPl-jeT L]%!YP\<T 67.flow chart 流程图
|2=@8_am w59q* 2 68.reperformance of internal control 重新执行
zBK"k]rz .^2.h 69.audit evidence
审计证据
}d>Xh8:%) A.mFa1lH 70.substantive procedures 实质性程序
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MsHV% 71.assertions 认定
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iFpW4 ,zuS)? 72.esistence 存在
<d"nz:e &Z3%UOY 73.occurrence 发生
4x<H=CJC pN)x,<M) 74.completeness 完整性
d&AO4^ omGzyuPF 75.rights and obligations 权利和义务
=1k%T {> `zrg? 76.valuation and allocation 计价和分摊
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77.cutoff 截止
/CH]'u^j op/_:#&' 78.accuracy 准确性
9Zj3 "v+b 71>,tq 79.classification 分类
h-|IZ}F7 vQp'bRR 80.inspection 检查
3~7!=s\v %6%mf>Guf 81.supervision of counting 监盘
g4Q' Fub+I pKpB 82.observation 观察
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^9]Lo 0g6sGz= 83.confirmation 函证
=|``d- zc=G4F01 84.computation 计算
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x`FTy&g 85.analytical procedures 分析程序
S-}c_zbl; VKZP\]$XG 86.vouch 核对
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4t@BwU$ .>#O'Z&q9 87.trace 追查
_WvVF*Q"k LGW:+c 88.audit sampling 审计抽样
qjh k#\y :aBxyS*}G 89.error 误差
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C |1tpXpe 90.expected error 预期误差
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RD"-(T 91.population 总体
9od*N$ ]Ml 92.sampling risk 抽样风险
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8AFc=Wx 93.non- sampling risk 非抽样风险
}eW<P079 54Rp0otv 94.sampling unit 抽样单位
UimofFmI% Su7N ?X! 95.statistical sampling 统计抽样
x>B\2; Pzq^x] 96.tolerable error 可容忍误差
~-6_-Y| SepwMB4@ 97.the risk of under reliance 信赖不足风险
3~bB2APk .{c7 I!8 98.the risk of over reliance 信赖过度风险
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uV lct 99.the risk of incorrect rejection 误拒风险
/hu>MZ(\ o+}k$i!6 100. the risk of incorrect acceptance 误受风险
`_ 1~[t [tof+0Y6 101.working trial balance 试算平衡表
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@HQI 102.index and cross-referencing 索引和交叉索引
ha$1vi}b !L9OJ1F 103.cash receipt 现金收入
^Z#G_%\Y: 7@>/O)>(AS 104.cash disbursement 现金支出
.l_Nf9= xl`AiO `K 105.bank statement 银行对账单
#+l`tj4b/ !CX WoM 106.bank reconciliation 银行存款余额调节表
OqIXFX" mi<Q3;m 107.balance sheet date
资产负债表日
m{=Q88k!@. iLZY6?_^ 108.net realizable value 可变现净值
pXl[I; t4#gW$+^?H 109.storeroom 仓库
cjPXrDl{\ 3k9n*jY0 110.sale invoice 销售发票
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u, Lu.+J]Rz 112.positive confirmation request 积极式询证函
}R#W<4: p>+9pxx~U 113.negative confirmation request 消极式询证函
p__wBUB D)ri_w!Q 114.purchase requisition 请购单
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x lW }S 115.receiving report 验收报告
Jg[Ao#,== N4C7I1ihq 116.gross margin 毛利
)h]#:,pm Rv9jLH 117.manufacturing overhead 制造费用
&H;,,7u z``wqK 118.material requisition 领料单
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kj T9Q3I 119.inventory-taking 存货盘点
XP?jsBE A\Ib 120.bond certificate 债券
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yV6~ 121.stock certificate 股票
n_km]~ 8^ f: -5 122.audit report 审计报告
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EuF] \OVtvJV] 123.entity 被审计单位
|{YN3"qN Mz6(M,hkq 124.addressee of the audit report 审计报告的收件人
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=>7%ZA 125.unqualified opinion 无保留意见
)ciP6WzzbI H/*ol^X7 126.qualified opinion 保留意见
NgGMsE\C} %/y=_G 127.disclaimer of opinion 无法表示意见
~SQxFAto N~O3KG q 128.adverse opinion 否定意见
lfcGi3 (4L/I 查看《
注会考试《审计》中的128个英文单词(一) 》
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