61.assessed level of material misstatement risk 重大错报风险的评估水平
t)8crX}P Tx&H1 62.simall business 小规模企业
MHWc~@R s1]Pv/a=y 63.accounting system
会计系统
::02? :CM-I_6 64.test of control 控制测试
%P1zb7:8 >.P*lT 65.walk-through test 穿行测试
ApSseBhh %LC)sSq{H 66.communication 沟通
#]+BIr` ;Co"bP's 67.flow chart 流程图
`2U,#nZ 4 |mG;?>c) 68.reperformance of internal control 重新执行
OO/>}? ob 0P$19TN 69.audit evidence
审计证据
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Rq| 5%;1 70.substantive procedures 实质性程序
M.5F|7 E l.eK9L 71.assertions 认定
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\o-kC} pHVDug3 72.esistence 存在
7Y~5gn C`Vuw|Xl 73.occurrence 发生
1*9 Yy~w sR PQr? 74.completeness 完整性
UE_>@_T </<z7V,{ 75.rights and obligations 权利和义务
{DvWa| 0|va}m`<3G 76.valuation and allocation 计价和分摊
r{yIF~k@ FLPN#1 77.cutoff 截止
|#*+#27 .w\4Th# 78.accuracy 准确性
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M[b~5L+S ;/m>c{ 80.inspection 检查
\K9Y@jnr tMf5TiWu@ 81.supervision of counting 监盘
UlN}SddI9 zXGI{P0O 82.observation 观察
,t1s#*j\!q /mE:2K]C 83.confirmation 函证
25, [<Ao BI#(L={5 84.computation 计算
S#+ _HFUK{ _jkJw2+s\ 85.analytical procedures 分析程序
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}w 86.vouch 核对
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~R/ 87.trace 追查
W#b++}S Tig6<t+Q 88.audit sampling 审计抽样
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~|KMxY(: 89.error 误差
\<%FZT_4~ Vyx&MU.-J 90.expected error 预期误差
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PPt 92.sampling risk 抽样风险
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?V 93.non- sampling risk 非抽样风险
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k\ 94.sampling unit 抽样单位
1nLFtiki >273V+dy 95.statistical sampling 统计抽样
hW cM. MT&q~jx* 96.tolerable error 可容忍误差
d<;XQ.Wo7 +fIyeX 97.the risk of under reliance 信赖不足风险
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93` 98.the risk of over reliance 信赖过度风险
FUPJ&7+B IZ4jFgpR 99.the risk of incorrect rejection 误拒风险
}Ty_} 6a5 P|)SXR 100. the risk of incorrect acceptance 误受风险
P#Ikj&l RzSN,bLR 101.working trial balance 试算平衡表
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9Bmgz =8 102.index and cross-referencing 索引和交叉索引
@1[LD[< zjJyc? 103.cash receipt 现金收入
`[1]wV5(5@ ==j39 104.cash disbursement 现金支出
{la^useg[ ]7"mt2Q=3 105.bank statement 银行对账单
8c$IsvJg /L[:C=u 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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9aH DFjkp;`1 108.net realizable value 可变现净值
')FNudsC ;6)|'3.B9 109.storeroom 仓库
WCWBvw4&"{ /ci.IT$Q^ 110.sale invoice 销售发票
Ap> n4~ D{z=)'/F 111.price list 价目表
;j_#,Da9< sQH.}W$C 112.positive confirmation request 积极式询证函
Ip1QmP `'QPe42 113.negative confirmation request 消极式询证函
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FY 5VcYdu3 114.purchase requisition 请购单
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K\ M;bQid@BG 115.receiving report 验收报告
EkBM>*W :4Vt 116.gross margin 毛利
C!P6Z10+j uQNoIy J) 117.manufacturing overhead 制造费用
iB`m!g6$ &_6:TqJ 118.material requisition 领料单
x1et,&, nNKL{Hp 119.inventory-taking 存货盘点
*$1)&2i b6(yyYdF 120.bond certificate 债券
^eRuj)$5A _V?Q4}7d/ 121.stock certificate 股票
/_|1,x-Kx !]nCeo 122.audit report 审计报告
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14y*go A.FI] K@ 123.entity 被审计单位
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wGaCj` 124.addressee of the audit report 审计报告的收件人
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=RP$sj 8FITcK^ 125.unqualified opinion 无保留意见
XTJ>y@ GwULtRa/ 126.qualified opinion 保留意见
9lxT5Wg 2o/`8+eJu 127.disclaimer of opinion 无法表示意见
;z>YwRV ]lY9[~
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YB|9k)Z2[ I'C,' 查看《
注会考试《审计》中的128个英文单词(一) 》
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