61.assessed level of material misstatement risk 重大错报风险的评估水平
u/5I;7cb HR85!S` 62.simall business 小规模企业
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会计系统
a*}ZT,V W*q[f!@ 64.test of control 控制测试
!O=J8;oLk ELp @/c=Wr 65.walk-through test 穿行测试
mCtuR*z_ P5+FZzQ 66.communication 沟通
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67.flow chart 流程图
)fz)Rrr Azrc+ k 68.reperformance of internal control 重新执行
'[]V%^F Ix,`lFbH 69.audit evidence
审计证据
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{1; 70.substantive procedures 实质性程序
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%f.(^<Gu u-zl- ?Ne 72.esistence 存在
T!uK_ zof>S>5>R7 73.occurrence 发生
6]dK, 9-DDly [)4 74.completeness 完整性
.c'EXuI7), W@w#A] 75.rights and obligations 权利和义务
(]Z%&>* Vcg$H8m 76.valuation and allocation 计价和分摊
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'/7kF- 5 OLc/Vij; 77.cutoff 截止
YCwfrz zrjqB3R4@O 78.accuracy 准确性
xp%,@]p 1(`>9t02/? 79.classification 分类
BzL>,um uhUC m 80.inspection 检查
5taYm' T<\Q4Coth 81.supervision of counting 监盘
{Slc6$ c+/SvRx^> 82.observation 观察
B:=*lU.n DCv~^ 83.confirmation 函证
=<I 90j~) tY<D\T 84.computation 计算
!tGXh9g B98&JoS 85.analytical procedures 分析程序
xX`P-h>V`c \?-`?QPux 86.vouch 核对
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/ 87.trace 追查
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LW/:, 88.audit sampling 审计抽样
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B eN@V?G26K 89.error 误差
@cNX\$J 'v&k5`Qq 90.expected error 预期误差
h>w4{ u0 m M!H}| 91.population 总体
+2=N#LM U]lXw+& 92.sampling risk 抽样风险
/i|T \ yw`xK2(C$ 93.non- sampling risk 非抽样风险
:\1:n ~qm<~T_0 94.sampling unit 抽样单位
0"$Ui#r` \w{x-} 95.statistical sampling 统计抽样
WR=e$; PZ~uHX_d> 96.tolerable error 可容忍误差
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M@S6V7 97.the risk of under reliance 信赖不足风险
]?tsYXU j ?fDF Rms 98.the risk of over reliance 信赖过度风险
Y9ueE+6 wE:hl 99.the risk of incorrect rejection 误拒风险
[>+(zlK" |D%i3@P&ZR 100. the risk of incorrect acceptance 误受风险
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\:@-tQ 101.working trial balance 试算平衡表
wxpE5v+f| 2/f:VB?<T 102.index and cross-referencing 索引和交叉索引
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Rm 1obP 103.cash receipt 现金收入
E~]8>U?V SlI0p&2, 104.cash disbursement 现金支出
Wq8Uq}~_g TjGe8L: 105.bank statement 银行对账单
l2KR=&SX/
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Fku9hB EZ*FGt6( 107.balance sheet date
资产负债表日
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)Ac+5bs Z3Os9X9p 109.storeroom 仓库
8SK}#44Xz O/$pT%D1x 110.sale invoice 销售发票
hN$6Kx>{ w}^z1n 111.price list 价目表
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} 112.positive confirmation request 积极式询证函
7yxZe4~|# 72@raA#y 113.negative confirmation request 消极式询证函
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*;. l/ 114.purchase requisition 请购单
nk9Kq\2f: T1c2J,+}R 115.receiving report 验收报告
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fQc2K|V 116.gross margin 毛利
VYI%U'9Q X6%w6%su5 117.manufacturing overhead 制造费用
"knSc0,u NJSzOL_ 118.material requisition 领料单
IZYq 7F.t>$' 119.inventory-taking 存货盘点
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12v5*G[X 121.stock certificate 股票
l;zp f|.Vc SC)4u l% 122.audit report 审计报告
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PFr" nw[DI%Tp 123.entity 被审计单位
fRC(Yyx s`M[/i3Nm 124.addressee of the audit report 审计报告的收件人
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9O 8v"tOa4D7 125.unqualified opinion 无保留意见
}C.M4{a\ |2(z<b&y= 126.qualified opinion 保留意见
"I?sz)pxG mz;S*ONlV 127.disclaimer of opinion 无法表示意见
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c#:;&Gs 128.adverse opinion 否定意见
:D6"h[7 _,(]T&j #2 查看《
注会考试《审计》中的128个英文单词(一) 》
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