61.assessed level of material misstatement risk 重大错报风险的评估水平
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P{>O%b 62.simall business 小规模企业
<WZ1- unC t4uX^ 63.accounting system
会计系统
YtV |e|aD }pbBo2 64.test of control 控制测试
/'R UA GS$ZvO 65.walk-through test 穿行测试
V?U%C%C|e M(_^'3u 66.communication 沟通
.jvSAV5B Uuwq7oFub 67.flow chart 流程图
N$N;Sw @SKO~?7T 68.reperformance of internal control 重新执行
|WD,\=J2 t-.2+6"\ 69.audit evidence
审计证据
X_vI0YX9 "z^BKb5 70.substantive procedures 实质性程序
,[Dh2fPM, k7:GS,7 71.assertions 认定
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}K? 8O"x;3I9 72.esistence 存在
4RK.Il*d #)W8. 73.occurrence 发生
2neF<H?^o ^Nd|+} 74.completeness 完整性
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V-?sek{; ir9Q##f 76.valuation and allocation 计价和分摊
K*([9VZ )![f\!'PI 77.cutoff 截止
GVjv**U N+Q(V*:3v 78.accuracy 准确性
\SYPu,ZT 1TK #eU 79.classification 分类
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b5iIV1g OvyB<r 81.supervision of counting 监盘
c7FfI"7HR %f_)<NP9= 82.observation 观察
3Ew"[FUs xHM&csL 83.confirmation 函证
LU-#=1Q U6/m_`nc 84.computation 计算
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pXVtsQ K B`1% = 86.vouch 核对
oyKt({ zxk??0]/ 87.trace 追查
oiTMP`Y (5f5P84x 88.audit sampling 审计抽样
'U|MM;( MFc=B`/X 89.error 误差
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p%1xj2 ?nN eHF(,JI 91.population 总体
S7Iu?R_I ? e9XVQ* 92.sampling risk 抽样风险
h 7(H%(^_ 4%',scn 93.non- sampling risk 非抽样风险
o+if%3 zVc7q7E 94.sampling unit 抽样单位
P-E'cb%ub Ovl?j&8 95.statistical sampling 统计抽样
}\PE { [B2>*UPl 96.tolerable error 可容忍误差
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V4g2w) DWm;&RPJ 97.the risk of under reliance 信赖不足风险
+ e5 1OiZNuI:E 98.the risk of over reliance 信赖过度风险
e-Ybac% ;EE&~&*w 99.the risk of incorrect rejection 误拒风险
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i#M a-0# 100. the risk of incorrect acceptance 误受风险
3zA8pI w ery?G- 101.working trial balance 试算平衡表
HdY3DdC%q yVmtsQ-}a 102.index and cross-referencing 索引和交叉索引
Mu_mm/U_ Pt PGi^ 103.cash receipt 现金收入
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iS:PRa1 104.cash disbursement 现金支出
Y1Gg (z 5KC\1pei 105.bank statement 银行对账单
<QkN}+B= },n,P&M\` 106.bank reconciliation 银行存款余额调节表
JT.\f,z& }(g+: ]p- 107.balance sheet date
资产负债表日
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/w852|ub 108.net realizable value 可变现净值
#T$'.M _Pfx_+ 109.storeroom 仓库
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'`gY L?D~~Jb 110.sale invoice 销售发票
li3PR$W V |4p<T!T 111.price list 价目表
) v[Knp' >jrz;r 112.positive confirmation request 积极式询证函
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bWC~Hv qy42Y/8' 114.purchase requisition 请购单
+SuUI-. yZ?_q$4kEI 115.receiving report 验收报告
@]ptY* lU50.7<08 116.gross margin 毛利
tXG4A$(2& TgQ|T57 117.manufacturing overhead 制造费用
3 R:7bex Ng_rb KXC# 118.material requisition 领料单
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&Su d, & 1n"+~N^\ 119.inventory-taking 存货盘点
a`@<Z sR UTK.tg 120.bond certificate 债券
GdfKxSO IYM@(c@ld0 121.stock certificate 股票
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Jjg9 122.audit report 审计报告
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R0YC:rAt ^?^|Y?f2P? 124.addressee of the audit report 审计报告的收件人
wkZ2Y-#=' ZAo)_za&mH 125.unqualified opinion 无保留意见
EhP&L?EL 4}_w4@( 126.qualified opinion 保留意见
[@. jL0> E~Up\f 127.disclaimer of opinion 无法表示意见
YZ%f7BUk p3A-WK|NX 128.adverse opinion 否定意见
<>*''^ e2h k 查看《
注会考试《审计》中的128个英文单词(一) 》
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