61.assessed level of material misstatement risk 重大错报风险的评估水平
Q?W}]RW lF!Iu.MM 9 62.simall business 小规模企业
>"+bL6# `Yc>I!iN 63.accounting system
会计系统
`<d{(9:+ woR }=\K 64.test of control 控制测试
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Oa 65.walk-through test 穿行测试
N^K@$bs4^ X.!|#FWb+ 66.communication 沟通
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yv!tL 9~WjCa*,& 67.flow chart 流程图
d!]_n|B@9 Iw) 'Yyg 68.reperformance of internal control 重新执行
_M7NL^B& q3R?8Mb 69.audit evidence
审计证据
.=4k'99, 2:& [r* 70.substantive procedures 实质性程序
5R7DD 5c[ "+J[7p}`@ 71.assertions 认定
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g^oy^~ 72.esistence 存在
Qz/1^xy fQOh%i9n5 73.occurrence 发生
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L 74.completeness 完整性
B>W!RyH8o 6H}8^'/u 75.rights and obligations 权利和义务
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G_l-2l SV96eYT< 76.valuation and allocation 计价和分摊
)s4a<Sc] I<ta2<h 77.cutoff 截止
u|]`gsFZ\ |cUBS)[)X 78.accuracy 准确性
,,[pc (}LLk+ 79.classification 分类
EAM2t|MG. DQOEntw 80.inspection 检查
42mZ.,< X6Hd%}*mN 81.supervision of counting 监盘
JgY#W1> !*l5%H 82.observation 观察
$q~:%pQv )~l`%+ 83.confirmation 函证
byUstm6y CA{(x(W\: 84.computation 计算
D/-$~u_o c/G]r|k 85.analytical procedures 分析程序
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vF '+cPx\4 86.vouch 核对
:F`yAB3 J#^oUq 87.trace 追查
Ki:.^ m'i^BE 88.audit sampling 审计抽样
9>k-"; 2E":6:Wsw 89.error 误差
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{-qrN 90.expected error 预期误差
CsND:m bM"crRG" 91.population 总体
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x- 92.sampling risk 抽样风险
[10;Mg %>G(2)Fb\\ 93.non- sampling risk 非抽样风险
>C|i^4ppI cc^ [u+ 94.sampling unit 抽样单位
-O?}-6,_Z Ev7fvz = 95.statistical sampling 统计抽样
T[YGQT|B H_CX5=Nq^ 96.tolerable error 可容忍误差
]FLi^}ct 8Ekk"h6 97.the risk of under reliance 信赖不足风险
7pY7iR_ 4/tp-dBip 98.the risk of over reliance 信赖过度风险
!w9w{dtW= F};G& 99.the risk of incorrect rejection 误拒风险
E5J2=xVW# Y([YDn 100. the risk of incorrect acceptance 误受风险
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dwc$#cMf 101.working trial balance 试算平衡表
AGdFJ>/ \Y{^Q7!>:8 102.index and cross-referencing 索引和交叉索引
Z/S7ei@56 5/) ,HGxi 103.cash receipt 现金收入
+w ]KK6 WTcrfs)T 104.cash disbursement 现金支出
DVWqrK}q C<.Ny,U 105.bank statement 银行对账单
3bi,9 >% PnKgUJoa0 106.bank reconciliation 银行存款余额调节表
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}&fL[ LT3ViCZ-n 107.balance sheet date
资产负债表日
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4/Yk;X[jk 108.net realizable value 可变现净值
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aK 109.storeroom 仓库
VkNg Vjg AGe\PCn- 110.sale invoice 销售发票
;m+*R/ 0"V L6$ 111.price list 价目表
f/Lyc=-] i.e1?Zk1 112.positive confirmation request 积极式询证函
nKzS2u=:Y J}9 I5O 113.negative confirmation request 消极式询证函
wewYlm5@ 8a^E{x@HT 114.purchase requisition 请购单
&ZRriqsQg Jmp%%^ 115.receiving report 验收报告
b5MCOW1+ R4V~+tnbG& 116.gross margin 毛利
>2[\WF*"X uq>\pO&P 117.manufacturing overhead 制造费用
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12yr_ H40~i=. 119.inventory-taking 存货盘点
O{^ET:K@ 9"=1 O 120.bond certificate 债券
a}Dx"zl; ?4kM5NtP 121.stock certificate 股票
tR,&|?0 R*l#[D5A 122.audit report 审计报告
MrW#~S|ED oM&}akPE 123.entity 被审计单位
^11y8[[ tf VK 124.addressee of the audit report 审计报告的收件人
<Oi65O_X _7h:NLd 125.unqualified opinion 无保留意见
JfJLJ(} t4RI%m\ 126.qualified opinion 保留意见
H} R/_5g vnNX)$f 127.disclaimer of opinion 无法表示意见
_NfdJ=[Xh UC!?. 128.adverse opinion 否定意见
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kHX s7A3CY]-> 查看《
注会考试《审计》中的128个英文单词(一) 》
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