61.assessed level of material misstatement risk 重大错报风险的评估水平
M.B0) kB~KC-&O 62.simall business 小规模企业
eru2.(1 Y:UDte[Lb 63.accounting system
会计系统
v&}+ps_W 2^Y@e=^A 64.test of control 控制测试
]M2<b:yo >IZ|:lsxE 65.walk-through test 穿行测试
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*,D.I 66.communication 沟通
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&! >.Y bEx8dc`Q 67.flow chart 流程图
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y 68.reperformance of internal control 重新执行
n`'v8 `a] bWp40&vx 69.audit evidence
审计证据
QN!.~> Wp5w}8g 70.substantive procedures 实质性程序
}<G"w5.< kC :pal 71.assertions 认定
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s^O>PEX&<I 9hoTxWpmy 73.occurrence 发生
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74.completeness 完整性
(y^[k {# <hG] f% 75.rights and obligations 权利和义务
Y"eR&d wD9Gl.uQ 76.valuation and allocation 计价和分摊
uLr9*nxd 'dT JE--@ 77.cutoff 截止
fMg3 OXT'$]p.* 78.accuracy 准确性
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2.y=P8N 79.classification 分类
E]Wnl\Be F|Y}X|x8Q 80.inspection 检查
J2tD).G Xgq-r $O2X 81.supervision of counting 监盘
IvJ;9d YGAB2`!U 82.observation 观察
gW0{s[}T I,rs&m?/m 83.confirmation 函证
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yFj Ndb_| 84.computation 计算
{3V% Z{'.fq2A 85.analytical procedures 分析程序
s#f6qj xRTr<j0s 86.vouch 核对
ry99R|/d1 6LVJ*sjSy 87.trace 追查
<OYy;s [xaglZ9HNo 88.audit sampling 审计抽样
u+U '|6)E ,2*^G;J1 89.error 误差
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4 :)cn&'l(S 90.expected error 预期误差
G{4~{{tI d5b \kR r 91.population 总体
^;KL` 0zscOE{ 92.sampling risk 抽样风险
NTj: +z0 $ U~3$*R 93.non- sampling risk 非抽样风险
d-cK`pSB ,F4_ps?( 94.sampling unit 抽样单位
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@H5 fF~3"!1#\I 95.statistical sampling 统计抽样
Py}`k 1t*f ,{KjVv< 96.tolerable error 可容忍误差
n_8wYiBs( Ng;K-WB\ 97.the risk of under reliance 信赖不足风险
'yrU_k,h QH?}uX'x)G 98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
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GpW5)a 100. the risk of incorrect acceptance 误受风险
Obd};&6Q :yLSLN 101.working trial balance 试算平衡表
Wix/Az kO1.27D 102.index and cross-referencing 索引和交叉索引
ao@"j}c 5)}3C_pmW 103.cash receipt 现金收入
"q-,140_ Oyfc! 104.cash disbursement 现金支出
!A5UT- ZO`{t1 105.bank statement 银行对账单
>x$eKN vCPiT2G 106.bank reconciliation 银行存款余额调节表
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w.) - %ul9} . 107.balance sheet date
资产负债表日
dWg09 sx . q=sC?D 108.net realizable value 可变现净值
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i}3`e? 01UEd8 109.storeroom 仓库
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"F,d}3} 110.sale invoice 销售发票
;bC163[ ev bqBb21b 111.price list 价目表
6NvdFss'A{ p@/i e@DX 112.positive confirmation request 积极式询证函
>o#5tNm g?(h{r` 113.negative confirmation request 消极式询证函
xB%Felz G! y~Y]e 114.purchase requisition 请购单
(x.O]8GKP ~y#jq,i/ 115.receiving report 验收报告
yAge2m]<B Tug}P K 116.gross margin 毛利
h{&X`$ N*k` 'T 117.manufacturing overhead 制造费用
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>&1MD} 118.material requisition 领料单
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r"47i ?5%0zMC 119.inventory-taking 存货盘点
Rf&~7h'+ #$<7 120.bond certificate 债券
F?+K~['i r%*UU4xvB 121.stock certificate 股票
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122.audit report 审计报告
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123.entity 被审计单位
Lyx \ s; mP1EWh| 124.addressee of the audit report 审计报告的收件人
CB<i -Qs4s 125.unqualified opinion 无保留意见
xB1Oh+@i C+iIvRYC 126.qualified opinion 保留意见
l.DC20bs $oefG}h2 127.disclaimer of opinion 无法表示意见
ews4qP !y8/El 128.adverse opinion 否定意见
'(JSU \]uo^@$bm 查看《
注会考试《审计》中的128个英文单词(一) 》
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