61.assessed level of material misstatement risk 重大错报风险的评估水平
Og`6>?>97 RNyw`> 62.simall business 小规模企业
O)'Bx=S4Ke 3wEVjT- 63.accounting system
会计系统
6'e}!O @l0#C5(: 64.test of control 控制测试
uvK1gJrA) ^/wvHu[# 65.walk-through test 穿行测试
b7It8 bBkF,`/f$ 66.communication 沟通
Q0f7gY1-% ta*B#2D> 67.flow chart 流程图
Qa nE] @<ba+z>"~4 68.reperformance of internal control 重新执行
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-<gGNj.x- 69.audit evidence
审计证据
R=IZFwr ZJ9J*5!C 70.substantive procedures 实质性程序
We#u-#k_O k0{5)Su"xr 71.assertions 认定
^+zF;Q' Si#b"ls' 72.esistence 存在
T`f6`1x !M&L<0b:7e 73.occurrence 发生
3T$gT /wB<1b" 74.completeness 完整性
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|iUfy /s3AZ j9 75.rights and obligations 权利和义务
Iaf"j 2B 9 veq 76.valuation and allocation 计价和分摊
`}ak;^Me 'W5r(M4U 77.cutoff 截止
lzz rzx^ =PiDZS^" 78.accuracy 准确性
r5XG$:$8\ ?b0 VB 79.classification 分类
Kd8V,teH MP\$_;&xB 80.inspection 检查
~ y%8uHL: D!kv+<+ 81.supervision of counting 监盘
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2]n"7Z8(v8 )A9K9pZj 83.confirmation 函证
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`y; s1nL >s}bq#x 85.analytical procedures 分析程序
> $0eRVL TJ3CXyRq 86.vouch 核对
TIbqUR RwMK%^b 87.trace 追查
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$_d|Z 88.audit sampling 审计抽样
/T`L;YE YB/A0 J 89.error 误差
GUJ[2/V~A 2Q`@lTUv 90.expected error 预期误差
JX,&im*BG R{.5Z/Vp6E 91.population 总体
#/zPAcV: 8 munw 92.sampling risk 抽样风险
XQ&iV7 /gZrnd? 93.non- sampling risk 非抽样风险
/Fej)WQp /NCEZ@2BN, 94.sampling unit 抽样单位
0lR/6CB s0"S;{_# 95.statistical sampling 统计抽样
u1a5Vtel 8jW{0&ox) 96.tolerable error 可容忍误差
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-Lu _sIhQ8$: 97.the risk of under reliance 信赖不足风险
uj|{TV>v9 /%Lj$]S7[4 98.the risk of over reliance 信赖过度风险
R,CFU l7Q ^OKCvdS 99.the risk of incorrect rejection 误拒风险
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aD@ 100. the risk of incorrect acceptance 误受风险
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Um9Gjd 101.working trial balance 试算平衡表
PLR[nB7K hW[/{2<@ 102.index and cross-referencing 索引和交叉索引
;}{xpJ/ rH7|r\] r 103.cash receipt 现金收入
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=,&PD(. 104.cash disbursement 现金支出
,<*n>W4| #?.Yc%5B 105.bank statement 银行对账单
$6w[h7 N*w/\| 106.bank reconciliation 银行存款余额调节表
b[,J-/;JNL :U!kn b"/> 107.balance sheet date
资产负债表日
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F2!C^r,~L 108.net realizable value 可变现净值
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W(ITs}O 109.storeroom 仓库
~F?s\kp6 |r5 n p 110.sale invoice 销售发票
22S4q`j ]kA0C~4 111.price list 价目表
;Ut0tm 6KPM4#61o 112.positive confirmation request 积极式询证函
nPh5(&E tr0P;}= 113.negative confirmation request 消极式询证函
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2R. r4/G&m[V 114.purchase requisition 请购单
<4SY'-w 'EoJo9p6} 115.receiving report 验收报告
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{pMbkAQ@ 116.gross margin 毛利
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2+ y?j#;n 0 117.manufacturing overhead 制造费用
@Z> {/ VqqI%[!Aw 118.material requisition 领料单
Br.$:g# xrDHXqH 119.inventory-taking 存货盘点
|k$^RU<OF !Kr|04Qp#x 120.bond certificate 债券
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3;W c}GmS@ 121.stock certificate 股票
?t++IEoP S~L$sqt 122.audit report 审计报告
gV@FT|j!i m UY+v>F 123.entity 被审计单位
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B8 :U_k*9z}= 124.addressee of the audit report 审计报告的收件人
N9hs<b+N_ N"SFVc_2 125.unqualified opinion 无保留意见
$5kb3x<W "L^]a$& 126.qualified opinion 保留意见
|}s)Wo xtWQ. 127.disclaimer of opinion 无法表示意见
u;p.:{' ^=:e9i3u 128.adverse opinion 否定意见
;sd[Q01 tE3#Uq 查看《
注会考试《审计》中的128个英文单词(一) 》
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