61.assessed level of material misstatement risk 重大错报风险的评估水平
[Cl0Kw.LD [s>3xWZ+a 62.simall business 小规模企业
R+M =)Z f+^6.% 63.accounting system
会计系统
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dH^6K0J 64.test of control 控制测试
vFVUdxPOw 'QCIKCn< 65.walk-through test 穿行测试
\Fz9O-jb4 zeHF-_{ 66.communication 沟通
lGd'_~'= :(n<c 67.flow chart 流程图
~T1W-ig4[* m^D'p 68.reperformance of internal control 重新执行
t1FtYXv`/ fjRVYOG# 69.audit evidence
审计证据
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:\OSHs<M ,Xn2xOP 71.assertions 认定
JI"/,fK^ qVn<c,8# 72.esistence 存在
Sa= tiOv ?F"o+]i+^ 73.occurrence 发生
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\p a: "1LnvR 74.completeness 完整性
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J/je/PC 75.rights and obligations 权利和义务
{@InOo!4w] ]@&X*~c^Z 76.valuation and allocation 计价和分摊
c{MoeIG)v@ u\*9\G 77.cutoff 截止
XN df Je6[q 78.accuracy 准确性
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79.classification 分类
.@VZ3" u"v7shRp: 80.inspection 检查
75# 8P?i ;kgP:n 81.supervision of counting 监盘
*dBeb 9M96$i`P 82.observation 观察
X0.H(p#s P@7>R7gS 83.confirmation 函证
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MvA ?xj8a3F 84.computation 计算
o:d7IL -r\jIO_ 85.analytical procedures 分析程序
B.8B1MFm `nPdZ. 86.vouch 核对
F!vrvlD`s .zO^"mXjS 87.trace 追查
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$plk>Khg 88.audit sampling 审计抽样
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Nz| V[tebv! 89.error 误差
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DW ~E\Y hi8q?4jE 90.expected error 预期误差
:U?g']`Z## A!lZyG!3 91.population 总体
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4ff- fd)8lK[KJ" 92.sampling risk 抽样风险
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${k 93.non- sampling risk 非抽样风险
0+>g/> Sy8t2lk 94.sampling unit 抽样单位
zj`c%9N+ ,&o9\|ih7] 95.statistical sampling 统计抽样
Px_8lB/; ~fXNj-'RW 96.tolerable error 可容忍误差
uKJ:)oyaCP {<-s&%/r 97.the risk of under reliance 信赖不足风险
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&{N 98.the risk of over reliance 信赖过度风险
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&v4c DsdM:u*s 99.the risk of incorrect rejection 误拒风险
Id=20og B7\4^6Tx 100. the risk of incorrect acceptance 误受风险
\RDN_Z ,HjJ jpE 101.working trial balance 试算平衡表
Igo`\JY JU8}TX 102.index and cross-referencing 索引和交叉索引
uX7L1~s- 0LQRQuh1 103.cash receipt 现金收入
:|j[{;asY 3!P^?[p3 104.cash disbursement 现金支出
wkt4vE87 nDrRK 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
01n!T2;yW} !.R-|<2|6 107.balance sheet date
资产负债表日
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>OeULD 108.net realizable value 可变现净值
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{ \9+,ynJH8z 111.price list 价目表
xM_#FxJb 2^XmtT 112.positive confirmation request 积极式询证函
V
FM[- h%j4(v}r{C 113.negative confirmation request 消极式询证函
rVabkwYD U`*we43 114.purchase requisition 请购单
ihkZs3} /IirTmFK 115.receiving report 验收报告
N<#J!0w 5zS%F: 3 116.gross margin 毛利
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X0*+]tRg 117.manufacturing overhead 制造费用
H [+'>Id: r,eH7&P9{ 118.material requisition 领料单
}%KQrlbHJl [)`*k#.= 119.inventory-taking 存货盘点
n^'d8Y( 3r%v@8)!b 120.bond certificate 债券
#o&T$D5 Nr@,In|JS 121.stock certificate 股票
(0`rfYv5.R QmBHD;Gf 122.audit report 审计报告
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65O IiKU=^~w 123.entity 被审计单位
<_/etw86Z GUQ3XF\ 124.addressee of the audit report 审计报告的收件人
}5E H67 <,Gjo]z 125.unqualified opinion 无保留意见
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}r04*P( X'd\b}Bm 127.disclaimer of opinion 无法表示意见
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41R~.? 128.adverse opinion 否定意见
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8\il~IFyi 查看《
注会考试《审计》中的128个英文单词(一) 》
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