61.assessed level of material misstatement risk 重大错报风险的评估水平
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:?*|D p1 62.simall business 小规模企业
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YPY31 63.accounting system
会计系统
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aEk#W 64.test of control 控制测试
E=-ed9({: R0l5"l*@+ 65.walk-through test 穿行测试
'nrXRDb .]0u#fz0y 66.communication 沟通
r\+0J` &7i o/d\/ 67.flow chart 流程图
g p2S )nK-39,G 68.reperformance of internal control 重新执行
h2b,( C3XB'CL6 69.audit evidence
审计证据
.;1tu+S ?nLlZpZ2v 70.substantive procedures 实质性程序
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vG{+}o# 71.assertions 认定
Tke3X\| n7J6YtUwP 72.esistence 存在
zmw <y2` *v' d1.Z 73.occurrence 发生
t==CdCl !R;NV|.eI6 74.completeness 完整性
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~Su 75.rights and obligations 权利和义务
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; 7Nv$3 &!xePKvO6k 76.valuation and allocation 计价和分摊
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!-46 d3m!34ml 77.cutoff 截止
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N X\-IAv 78.accuracy 准确性
V>$A\AWw /e2CB "c 79.classification 分类
xzZ2?zWi k3HPY}- 80.inspection 检查
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V1: 81.supervision of counting 监盘
Skbd'j va`/Dp)M 82.observation 观察
prWK U j5rB+ 83.confirmation 函证
g+X .8>= L<}0}y 84.computation 计算
Z}8khNCYr !T'`L{Sj 85.analytical procedures 分析程序
uPmK:9]3R yobcAV` 86.vouch 核对
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@ 87.trace 追查
)V6Bzn}9 fj7\MTy 88.audit sampling 审计抽样
=T?:b8yV |g$n-t 89.error 误差
}MCh$ 1 +0-VRl 90.expected error 预期误差
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< xy^t_];X 91.population 总体
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m!zg 92.sampling risk 抽样风险
]T?Py) y[C++Q 93.non- sampling risk 非抽样风险
(uxe<'Co| }Ai_peO0a 94.sampling unit 抽样单位
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s1pif 95.statistical sampling 统计抽样
9GV1@'<Y] U5iyvU=UG 96.tolerable error 可容忍误差
~YH'&L.O YLx4qE 97.the risk of under reliance 信赖不足风险
I<``d Ne9Q RCL}bE 98.the risk of over reliance 信赖过度风险
:pp@x*uNP 9sgyg3fv>5 99.the risk of incorrect rejection 误拒风险
B%.vEk)* `hVi!Q]*P 100. the risk of incorrect acceptance 误受风险
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js$L<^7 101.working trial balance 试算平衡表
]U,c`?[7# jQ"z\}Wf 102.index and cross-referencing 索引和交叉索引
oy _DYop BQ;F`!Hx? 103.cash receipt 现金收入
pef)c,U$ LwI A4$d 104.cash disbursement 现金支出
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k4_ GBvgVX< 106.bank reconciliation 银行存款余额调节表
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YAc~,N 107.balance sheet date
资产负债表日
7~ I*u6zY ZHN@&Gg6) 108.net realizable value 可变现净值
-r'/PbV0 }3TTtd7 109.storeroom 仓库
Fmd^9K 4pJ #fkc^ 110.sale invoice 销售发票
C5F=J8pY 9'5`0$,|^ 111.price list 价目表
blk4@pg j1141md5 112.positive confirmation request 积极式询证函
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^vP/"$ 113.negative confirmation request 消极式询证函
7:S4 Ur o?O> pK 114.purchase requisition 请购单
] oMtqkiR "G[yV>pxv 115.receiving report 验收报告
m+a\NXWR?N ,pHQv(K/ 116.gross margin 毛利
z*w.A=r d$gT,+|vu 117.manufacturing overhead 制造费用
1zP)~p3a SqosJ}K 118.material requisition 领料单
9 \lSN5W #1z/rUh`Cr 119.inventory-taking 存货盘点
(rE.ft5$9 G &QG Q 120.bond certificate 债券
wR%F>[6.{ SmUj8?6" 121.stock certificate 股票
QSNPraT @4]} J-3 122.audit report 审计报告
A0l-H/l7 5@-[[ $dk 123.entity 被审计单位
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#Y 124.addressee of the audit report 审计报告的收件人
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Z)w}x^ 125.unqualified opinion 无保留意见
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?@ % `bJ?8~ 8* 126.qualified opinion 保留意见
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-Q 127.disclaimer of opinion 无法表示意见
Rh :|ij>B |\<L7|hb9 128.adverse opinion 否定意见
MfU0*nVF~ -FGM>~x 查看《
注会考试《审计》中的128个英文单词(一) 》
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