61.assessed level of material misstatement risk 重大错报风险的评估水平
JpZ3T~Wrf q9B5>Ye) 62.simall business 小规模企业
fiQ/ &]|5 $%zM Z 63.accounting system
会计系统
, L5.KwB =/kT| 64.test of control 控制测试
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p)aH) 65.walk-through test 穿行测试
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*lyRy/POB :9W)CwZ)V 67.flow chart 流程图
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xz){RkVzP z<u@:: 69.audit evidence
审计证据
I{7Hz{ vqRW^>~-B 70.substantive procedures 实质性程序
}b/G{92 puK /;nns 71.assertions 认定
;|.IUXEgcF K~14; 72.esistence 存在
,S7M4ajVZB bX`VIFc 73.occurrence 发生
lt|UehJF ktiC*|fd 74.completeness 完整性
9m}c2:p r~sQdf 75.rights and obligations 权利和义务
q&V=A[<rz iYz!:TxP 76.valuation and allocation 计价和分摊
!z_VwZ#, 29k\}m7l<* 77.cutoff 截止
''wF%q NplkhgSj 78.accuracy 准确性
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q6zKyOE 79.classification 分类
8p.O rdp sRSy++FRF 80.inspection 检查
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hS(9y40 81.supervision of counting 监盘
wIK&EGQ K*oWcsu 82.observation 观察
BCw0kq@ "hXB_73)V 83.confirmation 函证
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b($po S<DS|qOo 84.computation 计算
Cs8e("w ZH=oQV)6 85.analytical procedures 分析程序
APY
*SeIV r?wE ;gH 86.vouch 核对
]z5gC`E0 {9YNv<3 87.trace 追查
hFr?84sAd m'ykDK\B 88.audit sampling 审计抽样
5mF"nY&lI \&5t@sC 89.error 误差
~U_,z)<`)c /]"2;e-s+ 90.expected error 预期误差
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y1+~IjY 91.population 总体
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iu?mb=* 93.non- sampling risk 非抽样风险
]BBL=$* 3*$)9' 94.sampling unit 抽样单位
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<o0 95.statistical sampling 统计抽样
Irnfr\l. :,BKB*a\ 96.tolerable error 可容忍误差
x1{gw 5: RE}$(T= 97.the risk of under reliance 信赖不足风险
'hl4cHk14 Vpsv@\@J> 98.the risk of over reliance 信赖过度风险
"8h7"WR U>s$}Y:+Z 99.the risk of incorrect rejection 误拒风险
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!I$ 100. the risk of incorrect acceptance 误受风险
}0?\H)/edP #Jqa_$\. 101.working trial balance 试算平衡表
Wa+q[E 01" b9`jU 102.index and cross-referencing 索引和交叉索引
N M_Xy<.~E PK<+tIm\ 103.cash receipt 现金收入
#DFfySH)A hIv8A_>@` 104.cash disbursement 现金支出
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yxz"9PE/P P\R#!+FgW8 106.bank reconciliation 银行存款余额调节表
?#0|A?U L\Y4$e9bF8 107.balance sheet date
资产负债表日
+*aZ9g ;VAHgIpx; 108.net realizable value 可变现净值
Au-h#YV $D)Ajd; 109.storeroom 仓库
vMB`TpZ eAD uk!Iq 110.sale invoice 销售发票
@fSBW+ _wKaFf 111.price list 价目表
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e ^N\$oV$ 112.positive confirmation request 积极式询证函
O^,%V{]6\ e=m=IVY#W 113.negative confirmation request 消极式询证函
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<4|/AF*> swh8-_[c/ 115.receiving report 验收报告
yhpeP |kXx9vGq@ 116.gross margin 毛利
3/i_?G *P.Dbb8vn 117.manufacturing overhead 制造费用
O.% $oV Btgxzf 118.material requisition 领料单
ecRY,MN ?' :v):J} 119.inventory-taking 存货盘点
/:OSql5K*< B<" `<oG@| 120.bond certificate 债券
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olmBXn/ 121.stock certificate 股票
q&RezHK l TC+L\7 122.audit report 审计报告
GZwz4=` ,'f^K!iA 123.entity 被审计单位
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2`;&Uwt <X b B; 125.unqualified opinion 无保留意见
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%7y8a`} y9xvGr[l 127.disclaimer of opinion 无法表示意见
0mMoDJRy UTLuzm 128.adverse opinion 否定意见
x<fF1]; !\6<kQg# 查看《
注会考试《审计》中的128个英文单词(一) 》
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