61.assessed level of material misstatement risk 重大错报风险的评估水平
6mE\OS-I XkqCZHYkS 62.simall business 小规模企业
;*N5Y}?j' :Al!1BJQ 63.accounting system
会计系统
@,}UWU u y+pP!< 64.test of control 控制测试
mR~&)QBP. =-T]3! 65.walk-through test 穿行测试
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11| T+$[eWk"a 66.communication 沟通
@ 7u 0v i?/qY&~ 67.flow chart 流程图
=v\.h=~~ LscGTs, 68.reperformance of internal control 重新执行
cS$_\65 edD)TpmE, 69.audit evidence
审计证据
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]& CAlCDfKW} 70.substantive procedures 实质性程序
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u?"Vm YQ}o?Q$z 72.esistence 存在
Fcx&hj1gQ "&] -2( 73.occurrence 发生
Kq!3wb; /}$+uBgJm 74.completeness 完整性
gr{ DWCK uNyVf7u 75.rights and obligations 权利和义务
xG 1nGO <%^&2UMg 76.valuation and allocation 计价和分摊
'R)Tn!6 6b,V;#Anj 77.cutoff 截止
[7-?7mp!B SJLis"8 78.accuracy 准确性
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Z@$L! 79.classification 分类
cl1T8vFM k+/6$pI 80.inspection 检查
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Jd 81.supervision of counting 监盘
cNrg#Asen& /1 dT+> 82.observation 观察
xk5]^yDp jdN`mosJ 83.confirmation 函证
=wJX0A| K"6vXv4QO 84.computation 计算
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Sdo-nt 85.analytical procedures 分析程序
Ef\-VKh V#HuIgf- 86.vouch 核对
"Q<MS'a PnTu 87.trace 追查
=I<R! ZSN ,uvRi)O>a 88.audit sampling 审计抽样
bcyzhK= y-k.U% 89.error 误差
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Xvv6~ DXo|.!P=3 91.population 总体
}k0_5S H}!r|nG 92.sampling risk 抽样风险
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ff>/1 93.non- sampling risk 非抽样风险
{ax:RUQxy !1k_PY5) 94.sampling unit 抽样单位
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/i 95.statistical sampling 统计抽样
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3Gf2_ \m,PA'nd/ 96.tolerable error 可容忍误差
XSDpRo 7/H)Az@i45 97.the risk of under reliance 信赖不足风险
do%&m]#; EPm/r 98.the risk of over reliance 信赖过度风险
ok[i<zl;' ixFi{_ 99.the risk of incorrect rejection 误拒风险
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eTz[ eDMO]5}Ht 100. the risk of incorrect acceptance 误受风险
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2iOV/=+ 101.working trial balance 试算平衡表
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^ c<Ve'- R5D1w+ 103.cash receipt 现金收入
)UR7i8]!0 QY/w 104.cash disbursement 现金支出
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?}0 ,o. 105.bank statement 银行对账单
KwS@D9bok +R &gqja 106.bank reconciliation 银行存款余额调节表
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8By@]: ]`K2N 107.balance sheet date
资产负债表日
*p U x8yB 6'/ #+,d' 108.net realizable value 可变现净值
khe}*y NOva'qk 109.storeroom 仓库
)2.Si# WE?5ehEme 110.sale invoice 销售发票
yAt^; YWLj?+ 111.price list 价目表
@5FQX WcAkCH!L 112.positive confirmation request 积极式询证函
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t|[? \dVOwr 113.negative confirmation request 消极式询证函
fVlB=8DNk& ^sw?gH* 114.purchase requisition 请购单
RP"kC4~1 iMlWM-wz>O 115.receiving report 验收报告
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Ss, b9krOe*j 116.gross margin 毛利
t_^4`dW` Y7|EIAU5Y 117.manufacturing overhead 制造费用
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oU8q o-J1H I,tud!p` 119.inventory-taking 存货盘点
g#bRT*,L kmW4:EA% 120.bond certificate 债券
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m`XHKRp 121.stock certificate 股票
jp,4h4C^) 4dlGxat 122.audit report 审计报告
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}]Gev 4 KiY6) 123.entity 被审计单位
Nb\4 /;# h{Y",7]! 124.addressee of the audit report 审计报告的收件人
# d Xvu(vA 125.unqualified opinion 无保留意见
tw;}jh >Tgv11[ 126.qualified opinion 保留意见
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}%W# 127.disclaimer of opinion 无法表示意见
?9/G[[( X'srL j. 128.adverse opinion 否定意见
4s-!7 23PGq%R 查看《
注会考试《审计》中的128个英文单词(一) 》
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