61.assessed level of material misstatement risk 重大错报风险的评估水平
'=E3[0W zOHypazOTq 62.simall business 小规模企业
`/"nTB Gy,u^lkk: 63.accounting system
会计系统
F$Ca;cP" LuR,f"%2 64.test of control 控制测试
IcrL 7QVuc!V 65.walk-through test 穿行测试
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Gq|e* 66.communication 沟通
'JZJFE7Z b$Hz3TJ( 67.flow chart 流程图
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I*!i `gpQW~*R-; 68.reperformance of internal control 重新执行
N7%TYs Um)>2|rp} 69.audit evidence
审计证据
R//$r%a 1[E#vdbT 70.substantive procedures 实质性程序
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71.assertions 认定
DY{cQb oyk>vIZ 72.esistence 存在
BPqGJ7@ 2b=)6H1 73.occurrence 发生
U{~SXk'2+ spQLG_o,J 74.completeness 完整性
QC0!p" GIftrYr 75.rights and obligations 权利和义务
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1%- ?X9]HlH 76.valuation and allocation 计价和分摊
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S]P)R 77.cutoff 截止
pi5GxDA] xMs]Hs 78.accuracy 准确性
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79.classification 分类
y^Vw`-e Ogg#jx(4 80.inspection 检查
~u&|G$1!0 K"<*a"1I 81.supervision of counting 监盘
~%ozgzr^ C;Ic 82.observation 观察
RGD]8mw PzZZ>7_6S 83.confirmation 函证
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`nJu?5 /^#G0f*N 85.analytical procedures 分析程序
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c(+d PoShQR< 86.vouch 核对
*Q}[ ]g va|rO#.= 87.trace 追查
f+Dn9t ekQrW%\3 88.audit sampling 审计抽样
x`Fjf/1T*m Qbeeq6 89.error 误差
zzZg$9PT[ 9.M{M06; 90.expected error 预期误差
6'OO-o kGN||h 91.population 总体
+`bC%\T8? !:fv>FEI9 92.sampling risk 抽样风险
*(GZ^QH. :a3LS|W 93.non- sampling risk 非抽样风险
4p) e}W* $T }Tz7( 94.sampling unit 抽样单位
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r+kj_ 95.statistical sampling 统计抽样
^m7~:=K7WG o*ANi;1]&B 96.tolerable error 可容忍误差
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?RD *1 97.the risk of under reliance 信赖不足风险
kJ=L2g>W<. (U87}}/l 98.the risk of over reliance 信赖过度风险
zW4O4b$T oYX{R 99.the risk of incorrect rejection 误拒风险
;?IT)sNY 3@5p"X 100. the risk of incorrect acceptance 误受风险
/N^~U&7 qeaA&(|5 101.working trial balance 试算平衡表
i(HByI fk5XvL 102.index and cross-referencing 索引和交叉索引
hSqMaX%G zTCP)x 103.cash receipt 现金收入
MV+i{] o;J;*~g 104.cash disbursement 现金支出
r(uP!n1+ y7zkAXhJ 105.bank statement 银行对账单
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T,2sd ValS8V*N1 106.bank reconciliation 银行存款余额调节表
WPY8C3XO _|n=cC4Qu 107.balance sheet date
资产负债表日
DBbc|I/[l q#1X[A() 108.net realizable value 可变现净值
Q5E:|)G EI`vVI 109.storeroom 仓库
{y );vHf$ 5RA<Z. 110.sale invoice 销售发票
(iDBhC;/B sQk|I x 111.price list 价目表
fuSq ={] (5Ky6b9v 112.positive confirmation request 积极式询证函
b!~TAT&8 hhq$g{+[ 113.negative confirmation request 消极式询证函
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tSw>@FM 114.purchase requisition 请购单
aR(E7mXQ )|T`17- 115.receiving report 验收报告
%F$N#YG MTB@CP!u 116.gross margin 毛利
h=f6~5l5 2oNV=b[ 117.manufacturing overhead 制造费用
r%!FmS< #1l7FT?q 118.material requisition 领料单
SL*DK. ggCr- 119.inventory-taking 存货盘点
75(W(V(q my[,w$YM 120.bond certificate 债券
`Yogq)G} fu>Qi)@6a1 121.stock certificate 股票
T{ nQjYb? %<S7 122.audit report 审计报告
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-p!4+] 123.entity 被审计单位
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GP#Vz JFJIls 124.addressee of the audit report 审计报告的收件人
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N 125.unqualified opinion 无保留意见
G"f du(.@ B}k'@;G 126.qualified opinion 保留意见
(+$ol'i T+BIy|O 127.disclaimer of opinion 无法表示意见
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iZS& 128.adverse opinion 否定意见
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TW T:)% P6/ 查看《
注会考试《审计》中的128个英文单词(一) 》
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