61.assessed level of material misstatement risk 重大错报风险的评估水平
zNKB'hsK %gFIu.c 62.simall business 小规模企业
lrKT?siB W?4:sLC#3 63.accounting system
会计系统
\{ QH^ M$ieM[_T 64.test of control 控制测试
P}gtJ; R,PN?aj 65.walk-through test 穿行测试
E8sM`2z5 FO_}9 <s 66.communication 沟通
W[)HFh(# 44P [P{y 67.flow chart 流程图
vW*Mf}= jmv=rl>E* 68.reperformance of internal control 重新执行
8w[O% N5 ; z5E 69.audit evidence
审计证据
(9aOET>GG i{$P.i/& 70.substantive procedures 实质性程序
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20 YzZj=]\`b 71.assertions 认定
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0.R3(O 72.esistence 存在
)#\3c,<Y cW0\f5[/ 73.occurrence 发生
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74.completeness 完整性
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y4A ATc!c + 75.rights and obligations 权利和义务
EmUn&p%hI &glh >9:G 76.valuation and allocation 计价和分摊
{4vWSb ]JGq{I>%+6 77.cutoff 截止
;7qzQ{Km `&fW<5- 78.accuracy 准确性
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!+@70|gFF 79.classification 分类
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3e_Hs+ 8NNh8k#6 80.inspection 检查
zJ8T.+qJ {e2ZW] 81.supervision of counting 监盘
`g1?Q4h + XBF,<P 82.observation 观察
r]\[G6mE% "u~` ZV( 83.confirmation 函证
dI7rx+L -b?M5P*: 84.computation 计算
_ti^i\8~ }eZ\~2 85.analytical procedures 分析程序
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_ V!]|u ^4I 86.vouch 核对
Zi}h\R a 3*%+NQIj 87.trace 追查
T^7}Qs9 85|u;Fxf 88.audit sampling 审计抽样
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j'rbbs/ A~E S{Zkh 89.error 误差
-t<1A8% F)eP55C6 90.expected error 预期误差
;DZj.|Sj+ p(GI02|n 91.population 总体
ak:f4dEd &DYC3*)Jih 92.sampling risk 抽样风险
='kCY}dkO i}>EGmv m 93.non- sampling risk 非抽样风险
.HY,'oC. 9&^5!R8 94.sampling unit 抽样单位
%K\B)HR };9/J3]m 95.statistical sampling 统计抽样
.7Qqs=Au d<OdQvW. 96.tolerable error 可容忍误差
K`X'Hg#_P2 t6-fG/Kc 97.the risk of under reliance 信赖不足风险
o\Fv~^ 45%D^~2~F 98.the risk of over reliance 信赖过度风险
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A\7sP = PK&&Vu2M 100. the risk of incorrect acceptance 误受风险
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ywgL| 101.working trial balance 试算平衡表
h1 "# nZNS}|6 102.index and cross-referencing 索引和交叉索引
gxI/MD~!> NhYUSk ~u 103.cash receipt 现金收入
P$h) Y _N|AI"sj. 104.cash disbursement 现金支出
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n?q+:P /:\27n 106.bank reconciliation 银行存款余额调节表
}>,%El/ 7}c[GC)F 107.balance sheet date
资产负债表日
SV95g@ <]oPr1 108.net realizable value 可变现净值
Q-G8Fo%#,E cyjgi /Z 109.storeroom 仓库
v=dN$B5y3 I-J%yutB 110.sale invoice 销售发票
X>yE<ni zh?B-"O=5 111.price list 价目表
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#sv}%oV,F 'f %oL/, 113.negative confirmation request 消极式询证函
f<<$!]\ p!Tac%D+k 114.purchase requisition 请购单
MD4mh2 [CV0sYEA 115.receiving report 验收报告
~<Wa$~oY @\-*aS_8> 116.gross margin 毛利
0T$ `;~ =''*'a-P 117.manufacturing overhead 制造费用
/@&uaw V0#E7u`4 118.material requisition 领料单
*z~J ] O7&OCo|b%> 119.inventory-taking 存货盘点
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#:MoZw`rlw >A6PH*x 121.stock certificate 股票
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EW)r/Av:, Xh~oDnP 123.entity 被审计单位
1&=2" FY+@fy 124.addressee of the audit report 审计报告的收件人
5':j=KQE_ mII8jyg*c 125.unqualified opinion 无保留意见
geqx":gpx9 e6T?2`5P 126.qualified opinion 保留意见
3] U/^f3 t#]VR7] 127.disclaimer of opinion 无法表示意见
73nmDZO| zFwO( 128.adverse opinion 否定意见
N=8CVI r"5\\ qf5* 查看《
注会考试《审计》中的128个英文单词(一) 》
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