61.assessed level of material misstatement risk 重大错报风险的评估水平
Vi:<W0: )=9EShz! 62.simall business 小规模企业
%~{G*%: OS{j5o 63.accounting system
会计系统
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Q>w9 h ycdk1SN 64.test of control 控制测试
k6(9Rw8bCk FV];od&c 65.walk-through test 穿行测试
s9 \HjK*+ 7j//x Tr}a 66.communication 沟通
7%7 \2!0J} L2WH-XP= 67.flow chart 流程图
+<TnE+>j ]ysEj3 68.reperformance of internal control 重新执行
OtsW>L@ O( Ojwhcb^ 69.audit evidence
审计证据
+jv&V%IL i|/EA7 70.substantive procedures 实质性程序
?*K{1Ghf EW Z?q$ 71.assertions 认定
C%LXGMt QVq+';cG 72.esistence 存在
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{zmh0c;| !J/fJW>m6 74.completeness 完整性
3{/Y&/\"'^ JsY|Fv 75.rights and obligations 权利和义务
~L55l2u7 W6y-~ 76.valuation and allocation 计价和分摊
qTV;L- ] l@Mo7|w 77.cutoff 截止
mAZfo53 KJQW ))%e 78.accuracy 准确性
qHtonJc na)-' 79.classification 分类
9`8D Ga ']'V?@H]4 80.inspection 检查
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kNED 81.supervision of counting 监盘
BK/~2u Yfa` }hQ 82.observation 观察
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6_vhBYLf 83.confirmation 函证
[.[|rnil J.;{`U=: 84.computation 计算
s(u,mtG piPx8jT`F 85.analytical procedures 分析程序
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_=*ph0nu a|u&N:v7B 87.trace 追查
AJWV#J%nB !YZ$WiPl 88.audit sampling 审计抽样
5 52U~t ^h^\kW'# 89.error 误差
$(A LxC rV[/G#V>{ 90.expected error 预期误差
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%'`L+y qy$1+>f1 92.sampling risk 抽样风险
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O) 94.sampling unit 抽样单位
Q}(D^rGP3 8F(Vd99I 95.statistical sampling 统计抽样
FcI ZG _ ^.:dT?@R 96.tolerable error 可容忍误差
27CVAX ghV A!bH0=<I 97.the risk of under reliance 信赖不足风险
{%PgR){qR ,2*x4Gycb 98.the risk of over reliance 信赖过度风险
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[p /tqQAvj 100. the risk of incorrect acceptance 误受风险
4Y!_tZ> c!20((2|I 101.working trial balance 试算平衡表
"H"4]m1Wc }bM=)eUfX 102.index and cross-referencing 索引和交叉索引
3`3`iN!8\@ xTV3U9 v 103.cash receipt 现金收入
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aAP \Ng|bWR>LQ 104.cash disbursement 现金支出
8*[Q{:'. |o0?u: 105.bank statement 银行对账单
P S [ifC eT<T[; m 106.bank reconciliation 银行存款余额调节表
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7EkRcb 9EI Oa/* 107.balance sheet date
资产负债表日
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uA\ +\@}IKWl-? 108.net realizable value 可变现净值
o n+:{ad ujH ^ ML 109.storeroom 仓库
q\q8xF~[p 8O='Q-&8 110.sale invoice 销售发票
+,$ SZ O] rM5{R}+; 111.price list 价目表
IP3%'2}- `zmjiC 112.positive confirmation request 积极式询证函
i*9Bu; E%tGwbi7 113.negative confirmation request 消极式询证函
_Vl22'wl BL?Bl&p( 114.purchase requisition 请购单
fAHf}j Wd78 bu| 115.receiving report 验收报告
[l%6wIP&{ :i8B'|DN5 116.gross margin 毛利
LRa^x44 cQOc^W 117.manufacturing overhead 制造费用
fO'"UI SuuLB6{u3 118.material requisition 领料单
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FvTc{"w / t=B>t S.hO 120.bond certificate 债券
K[/sVaPZ 0S}ogU[k 121.stock certificate 股票
X6`F<H` {6, l#z 122.audit report 审计报告
5:W5@e{ ugT;NB 123.entity 被审计单位
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ZQV,gIFys 52H'aHO1 126.qualified opinion 保留意见
/yhGc}h g(`m#&P>G 127.disclaimer of opinion 无法表示意见
|?=a84n1l :\sz`p?EC 128.adverse opinion 否定意见
+^0Q~>=VD riuG,$EX 查看《
注会考试《审计》中的128个英文单词(一) 》
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