61.assessed level of material misstatement risk 重大错报风险的评估水平
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vZk 62.simall business 小规模企业
`)e5pK Ce 3{KGBw 63.accounting system
会计系统
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<~ Q;A1&UA2 64.test of control 控制测试
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~Dvxe 65.walk-through test 穿行测试
"b)Y 5[nW &&Ruy(&]I 66.communication 沟通
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epc* 67.flow chart 流程图
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|pC~ 68.reperformance of internal control 重新执行
i*-[-hn-V ;MH((M/AN 69.audit evidence
审计证据
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x y(gL.08< 70.substantive procedures 实质性程序
YC(7k7 g}(yq:D 71.assertions 认定
mO];+=3v8 s|*0cK!K^ 72.esistence 存在
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R$R# Zj,1)ii 73.occurrence 发生
Mf 'T\^-! !h\.w9o[ 74.completeness 完整性
}G8gk"st @ol}~&" 75.rights and obligations 权利和义务
$7k"?M_ kn2s,%\`<p 76.valuation and allocation 计价和分摊
) -yJKmV k:1p:&*m 77.cutoff 截止
7 YS 'Tf lG[@s 'j 78.accuracy 准确性
%t& ']Q4SB"q 79.classification 分类
SZVNu*G!H qUNK Dt 80.inspection 检查
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Bi}uL)~rD ['~E _z 82.observation 观察
Uk@du7P1k 4oxAC; L 83.confirmation 函证
$7J9Yzp?L is?#wrV=K 84.computation 计算
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85.analytical procedures 分析程序
AkMP)\Q kwI[BF 86.vouch 核对
.|XG0 M EKQ\MC1 87.trace 追查
>* Ag0.Az @aQ};~ 88.audit sampling 审计抽样
SX/E@vYb R1sWhB99 89.error 误差
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p"hbV 90.expected error 预期误差
Jcy{ ~>@7 \zCwD0Z 91.population 总体
>:C0ZQUW }4Q~<2 92.sampling risk 抽样风险
`kE ;V!n? Mz59ac 93.non- sampling risk 非抽样风险
/RG>n -BV8,1 94.sampling unit 抽样单位
-hd@<+;E fBj-R~;0 95.statistical sampling 统计抽样
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" e4h9rF{Cxn 96.tolerable error 可容忍误差
Py@/\V LyR bD$m 97.the risk of under reliance 信赖不足风险
}}?,({T|n Z]~) ->=} 98.the risk of over reliance 信赖过度风险
jw 4B^2} a,ff8Qm 99.the risk of incorrect rejection 误拒风险
*F:)S"3_~e Q9G\T:^ury 100. the risk of incorrect acceptance 误受风险
F<V.OFt Mg"e$m 101.working trial balance 试算平衡表
}xa~U,#5 `erKHZ]S 102.index and cross-referencing 索引和交叉索引
j^1Yz}6nR * :kMv;9 103.cash receipt 现金收入
MlKSjKl" ! m;4qs#qCg? 104.cash disbursement 现金支出
[r#m +R"N 7:C_{\( 105.bank statement 银行对账单
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y) U oKMr Pr[` 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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yTP 108.net realizable value 可变现净值
(=-6'23q) VbI$#;:[7 109.storeroom 仓库
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g` iSP}kM} 110.sale invoice 销售发票
4JO[yN Nsf>b 8O 111.price list 价目表
C0gY 91#rP|88; 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
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!q,J =91wC 114.purchase requisition 请购单
kNd(KQ<.17 kBeYl+*pk 115.receiving report 验收报告
E[ttamU Y|!m 116.gross margin 毛利
ucYweXsO3 *x-@}WY$U 117.manufacturing overhead 制造费用
(fun,(R6" #&}j'oD|N 118.material requisition 领料单
";U#aK1p 3GL,=q 119.inventory-taking 存货盘点
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m:D0O]2 120.bond certificate 债券
tbXl5x0 XI+GWNAmJ 121.stock certificate 股票
d:Oo5t)MN /.WIED}> 122.audit report 审计报告
?,`g h}> nX_w F`n" 123.entity 被审计单位
z2lT4SAv+ r"9hpZH 124.addressee of the audit report 审计报告的收件人
Ih HKRb[ 6rMXv0) 125.unqualified opinion 无保留意见
A<y]D.Z" !l-Q.=yw 126.qualified opinion 保留意见
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?m 127.disclaimer of opinion 无法表示意见
M`&78j DkEf;P 128.adverse opinion 否定意见
,R\e x =c 9H/C(Vo 查看《
注会考试《审计》中的128个英文单词(一) 》
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