61.assessed level of material misstatement risk 重大错报风险的评估水平
xa axj ,,-3p#Pbw 62.simall business 小规模企业
zU=[Kc=$ tTxo:+xg 63.accounting system
会计系统
ue2nfp ^bw~$*"j# 64.test of control 控制测试
ATkqzE`; M L_J<|,J 65.walk-through test 穿行测试
t|XC4:/>T S~9kp?kR$ 66.communication 沟通
uy%PTi+A 0-O.*Q^ 67.flow chart 流程图
I z@x^s s9dBXfm 68.reperformance of internal control 重新执行
<%5uzlp f3&//h8 69.audit evidence
审计证据
r_CN/ a O&RHCR-\ 70.substantive procedures 实质性程序
n8ya$bc ^IZ0M1&W; 71.assertions 认定
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]Hu 72.esistence 存在
25KZe s) yUlQPrNX 73.occurrence 发生
oW9rl]+ 7!r`DZ"yF 74.completeness 完整性
4vJIO{m c8W=Is` 75.rights and obligations 权利和义务
.Cd$=v6 )[Cm*Xxa$ 76.valuation and allocation 计价和分摊
+N!{(R:"v} Vp94mi#L} 77.cutoff 截止
Za?&\ Nd)o1{I 78.accuracy 准确性
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2}#PDhn "61n?Z#,M[ 80.inspection 检查
$~\qoW< t:n|0G( 81.supervision of counting 监盘
+t6m>IBu p0@mumh 82.observation 观察
5jk4k c (9%%^s]uPT 83.confirmation 函证
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e4Cn 84.computation 计算
<:o><f+ GT0'bge 85.analytical procedures 分析程序
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VJ YiMecu 86.vouch 核对
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[b'fz 87.trace 追查
S?<Qa; tx-bzLo\ 88.audit sampling 审计抽样
+r"$?bw' 6.=b^6MV 89.error 误差
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-<L :% 90.expected error 预期误差
^5F/=TtE G &Gl&m@-j 91.population 总体
RT9@&5>il vZsVxx99 92.sampling risk 抽样风险
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94.sampling unit 抽样单位
G}*B`m r8$TT\?~ 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
[5-5tipvWp J>Ha$1}u/ 97.the risk of under reliance 信赖不足风险
Ckp=d !8].Z"5J 98.the risk of over reliance 信赖过度风险
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#,MFEd 99.the risk of incorrect rejection 误拒风险
ualtIHXK) C~*m&,@TT^ 100. the risk of incorrect acceptance 误受风险
29oEkaX2o N0f}q1S<-A 101.working trial balance 试算平衡表
1F/&Y}X |Rc#Q<Vh| 102.index and cross-referencing 索引和交叉索引
&9>d w8Yff[o 103.cash receipt 现金收入
!T)>q%@ai WDq3K/7\ 104.cash disbursement 现金支出
xl$ Qw' mLO6`]p{H 105.bank statement 银行对账单
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>TtAm0N 106.bank reconciliation 银行存款余额调节表
~c"c9s+o z7o59& 107.balance sheet date
资产负债表日
+Gko[< OJaU,vQ# 108.net realizable value 可变现净值
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V OeXv $9/r*@bu8d 109.storeroom 仓库
q6dq@ (ydeZx 110.sale invoice 销售发票
=*I9qjla[? V'B 6C#jT 111.price list 价目表
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sBD|P;M 112.positive confirmation request 积极式询证函
-|5&3HVz K""04Ew*pV 113.negative confirmation request 消极式询证函
2#!D" F sXTO`W/ 114.purchase requisition 请购单
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LCtm@oN x8[8z^BV?e 116.gross margin 毛利
QXCI+Fcg N*#SY$!y 117.manufacturing overhead 制造费用
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Ud.vg{ 118.material requisition 领料单
|8"HTBb\CW {sLh=iK 119.inventory-taking 存货盘点
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hS@"8r 4{V=X3,x 120.bond certificate 债券
R=l/EK 6m9Z5:xG 121.stock certificate 股票
1<*-,f )u$A!+fo 122.audit report 审计报告
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123.entity 被审计单位
j<[<qU: H5n"!! 124.addressee of the audit report 审计报告的收件人
?AEpg.9R- <M=K!k 125.unqualified opinion 无保留意见
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#IDw 126.qualified opinion 保留意见
{r"HR%*u F n\)*; ^ 127.disclaimer of opinion 无法表示意见
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18m 128.adverse opinion 否定意见
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1BPzRo` F[lHG,g- 查看《
注会考试《审计》中的128个英文单词(一) 》
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