61.assessed level of material misstatement risk 重大错报风险的评估水平
~l}TlRqL 3mm`8!R 62.simall business 小规模企业
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sr3 QOF;j#H^ 63.accounting system
会计系统
~hxB Pn." NI^Y%N 64.test of control 控制测试
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quKD\hL$ 65.walk-through test 穿行测试
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}262 66.communication 沟通
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#X 67.flow chart 流程图
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h 68.reperformance of internal control 重新执行
Z?X$8o^Z f<}!A$wd 69.audit evidence
审计证据
l =_@<p TAAsV#l 70.substantive procedures 实质性程序
pJv? ~F(+uJbO 71.assertions 认定
iZSSd{jO c'|MC[^A 72.esistence 存在
=:g^_Hy eY(usK 73.occurrence 发生
KOmP-q=6 4KM$QHS5{ 74.completeness 完整性
zgRP!q<9tt KqSa"76R 75.rights and obligations 权利和义务
bNaUzM!,H Hwc{%.% ae 76.valuation and allocation 计价和分摊
NuooA 1tr>D:c\ 77.cutoff 截止
G^(&B30V M|v.5l# 78.accuracy 准确性
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(~&i2 8;!Eqyt 79.classification 分类
aW6+Up+G* "aBd0i& 80.inspection 检查
^2AF:(E c==Oio(" 81.supervision of counting 监盘
N*SgP@Bt vV[dJ% 82.observation 观察
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8\M z^Jl4V 83.confirmation 函证
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j 85.analytical procedures 分析程序
7>zKW? mWusRgj+8 86.vouch 核对
x<Zhj3 {.lF~cOu 87.trace 追查
YT5>pM-% `Of wl%G 88.audit sampling 审计抽样
0`P]fL+& YEQW:r_h.S 89.error 误差
NqZRS>60v bF KPV%` 90.expected error 预期误差
1 :Yt2] ob] lCX) 91.population 总体
6oP{P_Pxi 3opLLf_g 92.sampling risk 抽样风险
ILi5WuOYX NVjJ/ 93.non- sampling risk 非抽样风险
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^Cr+ 94.sampling unit 抽样单位
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3 96.tolerable error 可容忍误差
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&%L= 97.the risk of under reliance 信赖不足风险
p0rwiBC=q '!-? 98.the risk of over reliance 信赖过度风险
nF'xV44" 2\w=U,;( 99.the risk of incorrect rejection 误拒风险
)zXyV]xe lkfFAwnc 100. the risk of incorrect acceptance 误受风险
|nEVOy>' {}pqxouE 101.working trial balance 试算平衡表
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;P Z% ;4Ed 102.index and cross-referencing 索引和交叉索引
|mk}@OEf ,8IAhQa 103.cash receipt 现金收入
eUkoVr {F:v$ K 104.cash disbursement 现金支出
~RXpz-Ye TJXraQK-= 105.bank statement 银行对账单
+^kxFQ(: e(#IewKp 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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b%y$D uXLZtfu{ 108.net realizable value 可变现净值
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6.lb\ 109.storeroom 仓库
yK077zH_ V->%)d3i 110.sale invoice 销售发票
Iv(Qa6( kz0=GKic 111.price list 价目表
5Vi]~dZu7 5$oewjLO 112.positive confirmation request 积极式询证函
qijcS2E6S V+qJrZ,i 113.negative confirmation request 消极式询证函
)M'UASB;8 kV ,G,wo 114.purchase requisition 请购单
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115.receiving report 验收报告
V-_/(xt* ?Hi}nsw 116.gross margin 毛利
rAx"~l.= 0HR|aqPo 117.manufacturing overhead 制造费用
g(<T u^F =#(0)p$EC 118.material requisition 领料单
h/Hl?O8[ ISS\uj63M 119.inventory-taking 存货盘点
ESMG<vW&f @ EmGexLPM 120.bond certificate 债券
A=%k/ &$c5~9p\B 121.stock certificate 股票
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n\ %5h^`lp 122.audit report 审计报告
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4r_ 123.entity 被审计单位
f<89$/w =4zNo3IvL+ 124.addressee of the audit report 审计报告的收件人
j/9WOIfa sS2_-X[_ 125.unqualified opinion 无保留意见
&Vt2be* Y}LLOj@L 126.qualified opinion 保留意见
JoCA{Fa} a*Ss -y 127.disclaimer of opinion 无法表示意见
X0WNpt&h URK!W?3c 128.adverse opinion 否定意见
A XBkJ'jd $;Vc@mYGW; 查看《
注会考试《审计》中的128个英文单词(一) 》
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