61.assessed level of material misstatement risk 重大错报风险的评估水平
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siI;"? 62.simall business 小规模企业
XTyxr KPF1cJ2N 63.accounting system
会计系统
!zo{tI19 2ESo2 64.test of control 控制测试
p2eGm-Erq X8|, 65.walk-through test 穿行测试
C _Dn{ ~Y;*u]^ 66.communication 沟通
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fB-1|i b=vkiO`2 67.flow chart 流程图
CZ;6@{ o /xhKd]Q 68.reperformance of internal control 重新执行
+%'(!A?*` (zk"~Ud 69.audit evidence
审计证据
AH^/V}9H KoT\pY^7\ 70.substantive procedures 实质性程序
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P 71.assertions 认定
Y4-t7UlS; 'DR!9De 72.esistence 存在
m`XHKRp jp,4h4C^) 73.occurrence 发生
G\i9:7 ` It(_v 74.completeness 完整性
j%kncGS %EH)&k 75.rights and obligations 权利和义务
h{Y",7]! N7"W{"3D 76.valuation and allocation 计价和分摊
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aN?zmkPpov 'L'R9&o<X 78.accuracy 准确性
)`:UP~)H W1~0_; 79.classification 分类
sRs>"zAg $FV NCFN% 80.inspection 检查
W\3X=@|u) ye&;(30Oq 81.supervision of counting 监盘
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pb\6|* 3fj4%P" 82.observation 观察
Ui~>SN>s HJ"GnZp< 83.confirmation 函证
<~)P7~$d?p u9e@a9c 84.computation 计算
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`|U L *wYx| 85.analytical procedures 分析程序
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j#|ZP-=1_ |Cv!,]9:r 87.trace 追查
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>MZ/|`[M yWK)vju" 89.error 误差
(PLUFT ?<!| 90.expected error 预期误差
BPrt'Nc #a#F,ZT 91.population 总体
e~OpofJNb N2G{<>= 92.sampling risk 抽样风险
O.? JmE [agMfn 93.non- sampling risk 非抽样风险
i-1op> Y &C}*w2]0S 94.sampling unit 抽样单位
dysS9a, dtDFoETz 95.statistical sampling 统计抽样
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Y ,1`z"7\W 96.tolerable error 可容忍误差
=;L|gtH" [^iN}Lz 97.the risk of under reliance 信赖不足风险
-"x$ZnHU E.h*g8bXe 98.the risk of over reliance 信赖过度风险
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H F59 TZI 99.the risk of incorrect rejection 误拒风险
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+ {]j]OP iZmcI;?u 101.working trial balance 试算平衡表
>P(.:_^p kh<2BOV 102.index and cross-referencing 索引和交叉索引
I%):1\) Ry&6p>- 103.cash receipt 现金收入
%#+Hl0,Tt +`4A$#$+y 104.cash disbursement 现金支出
6Wn1{v0 A/(a`"mK|' 105.bank statement 银行对账单
t20K!}D_ qq?!LEZ 106.bank reconciliation 银行存款余额调节表
\U0Q<ot/7 y =@N|f! 107.balance sheet date
资产负债表日
}V>T M{ Om&Dw|xG8 108.net realizable value 可变现净值
/v }`l z:O8Ls^\T 109.storeroom 仓库
]e3Ax(i) "@kaHIf[ 110.sale invoice 销售发票
$G>. \t \vNU,WO 111.price list 价目表
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kAx4fE[c 112.positive confirmation request 积极式询证函
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'QUc 113.negative confirmation request 消极式询证函
Bvj0^fSm 2%1hdA< 114.purchase requisition 请购单
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?2a $*( 115.receiving report 验收报告
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# @HW*09TG 116.gross margin 毛利
=a!=2VN9y E`q_bn 117.manufacturing overhead 制造费用
9uY'E'm* 58K5ZZG 118.material requisition 领料单
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lIv.A 119.inventory-taking 存货盘点
QJNFA}*> =41xkAMnk 120.bond certificate 债券
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9j@N77 TC. ,V_ 121.stock certificate 股票
R]dg_Da ^aQ"E9 122.audit report 审计报告
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123.entity 被审计单位
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l2d{ 73h MDN--p08 125.unqualified opinion 无保留意见
D$N/FJ8|G 'yth'[ 126.qualified opinion 保留意见
?upM>69{ E4!Fupkpf 127.disclaimer of opinion 无法表示意见
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-T+ M2|is ~ 128.adverse opinion 否定意见
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V]N?6\Op 查看《
注会考试《审计》中的128个英文单词(一) 》
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