61.assessed level of material misstatement risk 重大错报风险的评估水平
kfV}ta'^S D>fg 62.simall business 小规模企业
tP][o494\& Fc6o6GyL|o 63.accounting system
会计系统
4^Y{ BS fF VtN1 [} 64.test of control 控制测试
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0 O^=v| 65.walk-through test 穿行测试
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tiGBjTPt (yb$h0HN 67.flow chart 流程图
vvI23!H ;l %$-/% 68.reperformance of internal control 重新执行
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审计证据
%b[>eIJU# /rIyW?& f 70.substantive procedures 实质性程序
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1 71.assertions 认定
)Yu ZuFcJ?8i 72.esistence 存在
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^B)f!HtU M ui\E 74.completeness 完整性
02_+{vk! Qhq' %LR 75.rights and obligations 权利和义务
IIG9&F$G ZZn$N- 76.valuation and allocation 计价和分摊
kV+%(Gl8 `/O AgV"` 77.cutoff 截止
Kh$Q9$ O 9C&1A|lA 78.accuracy 准确性
16ZyLt "<"m}rE?Q 79.classification 分类
|M&4[ka} N;']&f 80.inspection 检查
p|C[T]J\@ bksv2@ar 81.supervision of counting 监盘
byFO^pce .ht-* 82.observation 观察
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i! x>)E gYCr,-_i 84.computation 计算
VsJiE0'% Gp{,v 85.analytical procedures 分析程序
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_u+ 7> f14^VTzP/# 87.trace 追查
W=#AfPi$& Mf2F LrAh 88.audit sampling 审计抽样
OXm`n/64+ g)5mr:\ 89.error 误差
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=ecLzk"+F eP,bFc 91.population 总体
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d{ D#AqZS>B 92.sampling risk 抽样风险
l n\qvD_ B>W8pZu-J 93.non- sampling risk 非抽样风险
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9b&|'BBW j*5IRzK1%0 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
HhL;64OYa |{&M#qXe 97.the risk of under reliance 信赖不足风险
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kq 98.the risk of over reliance 信赖过度风险
|mP};&b #1/~eIEY 99.the risk of incorrect rejection 误拒风险
"(3u)o9 PJcfiRa'jQ 100. the risk of incorrect acceptance 误受风险
NJ)Dw`|%|) MoE&)~0u& 101.working trial balance 试算平衡表
Z4EmRa30 p qa-FLUkIk! 102.index and cross-referencing 索引和交叉索引
#R{>@]x` UXlZI'|He 103.cash receipt 现金收入
ni&|;"Nt- ~N/r;omVc 104.cash disbursement 现金支出
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=KUmvV*\ .G8>UXX 106.bank reconciliation 银行存款余额调节表
!(rAI G0{Z@CvO' 107.balance sheet date
资产负债表日
z7ik/>d? c7jmzo 108.net realizable value 可变现净值
Bz<hP*.O %\v8FCb 109.storeroom 仓库
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H3v X>Vc4n<} 110.sale invoice 销售发票
X58U>4a pY`$k#5 111.price list 价目表
\ dFE.4 }! EVf 112.positive confirmation request 积极式询证函
RbX9PF"|+ RkE)2q[5 113.negative confirmation request 消极式询证函
R(d<PlZ 16zRe I( 114.purchase requisition 请购单
mUa#sTm =3.dgtH 115.receiving report 验收报告
>[AmIYg SHX`/ 116.gross margin 毛利
>`\.i,X.D tL$,]I$1+ 117.manufacturing overhead 制造费用
rXi&8R[ H-PVV&r 118.material requisition 领料单
`9co7[Z b^VRpv 119.inventory-taking 存货盘点
gS5REC4I/ &KjMw:l 120.bond certificate 债券
{^z73Gxt, (dq_,LI 121.stock certificate 股票
-Cs( 3[ LN|(Z* 122.audit report 审计报告
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1zPS#K/3 z2iMpZ 124.addressee of the audit report 审计报告的收件人
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l)zJ 125.unqualified opinion 无保留意见
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cXPpxRXBD ,c&u\W=p 127.disclaimer of opinion 无法表示意见
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R iLl\S# 128.adverse opinion 否定意见
N1Vj;- M0w Uis:` 查看《
注会考试《审计》中的128个英文单词(一) 》
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