61.assessed level of material misstatement risk 重大错报风险的评估水平
h _+dT \(^nSy&N 62.simall business 小规模企业
j;-1J_e5 g9Xu@N;bL 63.accounting system
会计系统
,l:ORoND 9vGu0Um 64.test of control 控制测试
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gE~ 65.walk-through test 穿行测试
|n,<1QY U<_3^ 66.communication 沟通
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YW( Qmo7 67.flow chart 流程图
HiR[(5vnf iiS-9>]/ 68.reperformance of internal control 重新执行
5?3Me59 j)/nKh4O 69.audit evidence
审计证据
7G}2,ueI 3 I@}my1 70.substantive procedures 实质性程序
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, ~nh:s|l6%M 71.assertions 认定
%&w3;d;c sP;nGQ.eN 72.esistence 存在
a!"$~y$* pgQV /6 73.occurrence 发生
&h^9}>rVjV !O:y@ 74.completeness 完整性
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I w1OI4C)~ 75.rights and obligations 权利和义务
;U.hxh;+ ;h*K }U 76.valuation and allocation 计价和分摊
z8SmkL 7 /VK##z 77.cutoff 截止
ebUBrxZX }NzpiY9 78.accuracy 准确性
pgE}NlW 4{rZppm 79.classification 分类
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80.inspection 检查
rA5=dJ"I 2\jPv`Ia 81.supervision of counting 监盘
p~BRh s'E2P[: 82.observation 观察
'E/^8md> xp}hev^@$ 83.confirmation 函证
2[RoxKm O4cr*MCb5 84.computation 计算
bzuEfFaL WaVtfg$! 85.analytical procedures 分析程序
|Lf"6^@yh QLEKsX7p> 86.vouch 核对
)4<__|52"1 \Zqng 87.trace 追查
[<g?WPCcC %_RQx2 88.audit sampling 审计抽样
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P-D QS` PpyBkd 89.error 误差
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F\"C@ 90.expected error 预期误差
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91.population 总体
Li/O _wkVwPr 92.sampling risk 抽样风险
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im9G,e g`vny )\7/ 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
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bx{$Y_L+p 96.tolerable error 可容忍误差
`e}bdj %C~1^9uq 97.the risk of under reliance 信赖不足风险
+*ZO&yJQ^< )vjh~ybZ 98.the risk of over reliance 信赖过度风险
1zm ulj%& 7\$qFF-y 99.the risk of incorrect rejection 误拒风险
]iN'x?Fo )Dw,q~xgg0 100. the risk of incorrect acceptance 误受风险
%Y<| ;0v [SHXJ4P* 101.working trial balance 试算平衡表
}=gx# 4C<jdv_J 102.index and cross-referencing 索引和交叉索引
6*B1 9+- &]e'KdXF 103.cash receipt 现金收入
4zev^FR Ne8Cgp 104.cash disbursement 现金支出
-(bXSBs# v 1z 105.bank statement 银行对账单
E^ P,*s !sDh4jQ` 106.bank reconciliation 银行存款余额调节表
Z:,U]Z( dv8>[# 107.balance sheet date
资产负债表日
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+$p9k~ k2c}3 MeP 108.net realizable value 可变现净值
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n$^R %QH)' GJQ 109.storeroom 仓库
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gVq;m>\|F 87<-kV 111.price list 价目表
R:e<W/P" YQ+tDZY8` 112.positive confirmation request 积极式询证函
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_$` 113.negative confirmation request 消极式询证函
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jz WG N=Y~E 114.purchase requisition 请购单
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U=DmsnD, pP*zq"o 116.gross margin 毛利
%\D)u8} _,xc[ 07 117.manufacturing overhead 制造费用
&Sl[lXE %+8F'&X 118.material requisition 领料单
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e'V@ 4wID]bKM 119.inventory-taking 存货盘点
8P^ITL z% T*#/^%HSG 120.bond certificate 债券
PZE0}>z p<TpK ) 121.stock certificate 股票
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y4 jNLw= 122.audit report 审计报告
NLUT#!Gr 6|aKL[%6 123.entity 被审计单位
>TOu|r b7NM#Hb 124.addressee of the audit report 审计报告的收件人
:"=ez<t yRSTk2N@ 125.unqualified opinion 无保留意见
v@Gl|29_ eoai(&o0$ 126.qualified opinion 保留意见
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"Ecd 127.disclaimer of opinion 无法表示意见
k5D%y3|9 @x"0_Qw 128.adverse opinion 否定意见
RA KFU B8B; y^b>i 查看《
注会考试《审计》中的128个英文单词(一) 》
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