61.assessed level of material misstatement risk 重大错报风险的评估水平
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Li]96+C$} 62.simall business 小规模企业
e4,SR(O> !#:5^":; 63.accounting system
会计系统
2]Il:>n, dW%t ph 64.test of control 控制测试
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ee5} T- _)) 65.walk-through test 穿行测试
_dRB=bl"O pZ}B/j 66.communication 沟通
g4b#U\D@)/ 3qn_9f ] 67.flow chart 流程图
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z=) m6\ 68.reperformance of internal control 重新执行
ah hl C#nT@;VO5 69.audit evidence
审计证据
/AADFa cM3B5Lp 70.substantive procedures 实质性程序
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71.assertions 认定
|Z94@uB ;cvMNU$fN 72.esistence 存在
uxB)dS r'j88)^ 73.occurrence 发生
`_)H aF>/ VC/-5'_6 74.completeness 完整性
A5J41yH 1P(=0\P>& 75.rights and obligations 权利和义务
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'8+jY 76.valuation and allocation 计价和分摊
cI'n[G :>JfBJ]| 77.cutoff 截止
Fz';H 3 a.!9R> 78.accuracy 准确性
N-?5[T" l[c '%M |N 79.classification 分类
T>'O[=UWh .FHk1~\%z^ 80.inspection 检查
rAfz? 5RN!"YLI3 81.supervision of counting 监盘
V%s7*`U Q&xH 82.observation 观察
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vSYrnpn 83.confirmation 函证
MGsQF #6] X':FFD4h 84.computation 计算
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xJ&5q 85.analytical procedures 分析程序
'0+~]4&}q 0 (wu 86.vouch 核对
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\/YRhQ 87.trace 追查
gAWi& *lvADW5e 88.audit sampling 审计抽样
JkWhYP } qsp.`9! 89.error 误差
NOQ^HEi 88v8lt;R 90.expected error 预期误差
nK :YbLdK, vvv'!\'# 91.population 总体
h8asj0 dEtjcId 92.sampling risk 抽样风险
ZI!: UgGa]b[9A 93.non- sampling risk 非抽样风险
xj;:B( i qisvGHo 94.sampling unit 抽样单位
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b B4RrUA32 95.statistical sampling 统计抽样
O|,9EOrP 'G l~P><e 96.tolerable error 可容忍误差
W+!UVUpW |qn2b= 97.the risk of under reliance 信赖不足风险
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!92e$GJ} ; 'c7nh{F 99.the risk of incorrect rejection 误拒风险
hJ{u!:4 9)1Ye 100. the risk of incorrect acceptance 误受风险
d j\Z}[ " _2k3 101.working trial balance 试算平衡表
vd[7Pxe bwXeEA@{ 102.index and cross-referencing 索引和交叉索引
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NJb 103.cash receipt 现金收入
'-%1ILK$3r ML905n u 104.cash disbursement 现金支出
q-<DYVG+ 7x6M]1F 105.bank statement 银行对账单
m}wn+R >N Bc-DX^ 106.bank reconciliation 银行存款余额调节表
Mqd'XU0L $o?U= 107.balance sheet date
资产负债表日
,XO@ZBOM XG.[C> 108.net realizable value 可变现净值
R7Y_ 7@p v;<gCzqQh 109.storeroom 仓库
{oqbV#/& 9-c3@>v 110.sale invoice 销售发票
o4kLgY !Q |&= -Nm 111.price list 价目表
%i9 e<.Ot `HRL .uX 112.positive confirmation request 积极式询证函
6#+&/ "* JI-i7P 113.negative confirmation request 消极式询证函
NbU`_^oC M4C8K{} 114.purchase requisition 请购单
4]U=Y>\Sr (&e!u{I 115.receiving report 验收报告
9S|sTf %v8& 116.gross margin 毛利
$v@$C4 " !EnQB= 117.manufacturing overhead 制造费用
@-)?uYw:r #-'`Ybw 118.material requisition 领料单
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,>-D xS jU&m*0nL 120.bond certificate 债券
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<YU?1y?V 44ty,M3 124.addressee of the audit report 审计报告的收件人
72sqt5C] 'v]0;~\mp> 125.unqualified opinion 无保留意见
3}H{4]*%_ fY00 126.qualified opinion 保留意见
$ZI] J 4gtm"2) 127.disclaimer of opinion 无法表示意见
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ubq{' 0V~zZ/e 128.adverse opinion 否定意见
nEsD+}E? >.Gmu 查看《
注会考试《审计》中的128个英文单词(一) 》
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