61.assessed level of material misstatement risk 重大错报风险的评估水平
S%w67sGl4n |Lz7}g=6 62.simall business 小规模企业
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?D=%k8)Y V5d|Lpm 64.test of control 控制测试
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id(P3M bg,VK1 65.walk-through test 穿行测试
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bKPjxN?!9 66.communication 沟通
j(Tk6S ; DI"9 67.flow chart 流程图
El3Ayd3 !9=Y(rb 68.reperformance of internal control 重新执行
N|s8PIcSp VD2o#.7*eu 69.audit evidence
审计证据
<D(|}5qR ?B:],aztf 70.substantive procedures 实质性程序
vb k4 S >\\n^SbT 71.assertions 认定
E&|EokSyN ; HjT 72.esistence 存在
~RnBs`&! \1#!%I=. 73.occurrence 发生
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z%t *(Us:*$W. 74.completeness 完整性
8B7,qxZ ig:z[k? 75.rights and obligations 权利和义务
]"\XTL0 A,GJ6qp3 76.valuation and allocation 计价和分摊
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' ui`EL % 77.cutoff 截止
z%WOv~8~ Y@V6/D} 1 78.accuracy 准确性
${, !L l7) W:=CpbwENX 79.classification 分类
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(`K~p Z Y t0s 81.supervision of counting 监盘
Hbz,3{o5 *XqS~G 82.observation 观察
\E2S/1p $*dY f 83.confirmation 函证
A/*h[N+2! AV["%$: 84.computation 计算
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,4V8gp 85.analytical procedures 分析程序
8]0?mV8iOE |:d:uj/ 86.vouch 核对
`v$Bib) I KDh)Zm 87.trace 追查
,zrShliU 7)v`l1 88.audit sampling 审计抽样
),+u>Os& O7tL,)Vv 89.error 误差
uB uwE6 &5;y&dh 90.expected error 预期误差
E 5bo60z s2\6\8Ipn 91.population 总体
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+y cdsF<tpy 92.sampling risk 抽样风险
TGQDt|+Z p`LPO 93.non- sampling risk 非抽样风险
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KdTna6nY lIF*$#`oh* 95.statistical sampling 统计抽样
Z8 _QKw> Yo#F ;s7 96.tolerable error 可容忍误差
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I`}<1~ue 97.the risk of under reliance 信赖不足风险
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PE *;C8g{ 98.the risk of over reliance 信赖过度风险
U?Icyn3q0 V{G9E 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
#NLLlEE j{a3AEmps 101.working trial balance 试算平衡表
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]WA-Q6n k@= LR 102.index and cross-referencing 索引和交叉索引
0^{?kg2o_ = g)G! 103.cash receipt 现金收入
mh8~w~/[ ewcgg 104.cash disbursement 现金支出
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R]{AJ"p xiPP&$mg 106.bank reconciliation 银行存款余额调节表
*!y.!v* R9z^=QKcH 107.balance sheet date
资产负债表日
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lCwF \aO.LwYm;: 108.net realizable value 可变现净值
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u*zV, 35[8XD 109.storeroom 仓库
2<@27C5 zl!`*{T{ 110.sale invoice 销售发票
R'q:Fc #dgWXO 111.price list 价目表
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H | <ZkJR3B 112.positive confirmation request 积极式询证函
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3yAzt*dZ 113.negative confirmation request 消极式询证函
IFY,j8~q rn?:utP 114.purchase requisition 请购单
5Y8/ZW~D0 Ng} AEAFp 115.receiving report 验收报告
P2Ja*!K] *?+maK{5+ 116.gross margin 毛利
KD~F5aS`[ jF\J+:5M 117.manufacturing overhead 制造费用
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E0 Vl}b 118.material requisition 领料单
t*)-p:29h ,SAS\!hsE 119.inventory-taking 存货盘点
:>[;XT< ?_F,HhQ 120.bond certificate 债券
}hFjl4`xa f9FsZD 121.stock certificate 股票
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^%=G# ?7cF_Zvve 122.audit report 审计报告
ntSPHK|' ;Db89Nc$ 123.entity 被审计单位
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U!-|.N, 124.addressee of the audit report 审计报告的收件人
Cse@>27s d*lnXzQor 125.unqualified opinion 无保留意见
-< 7KW0CA /y,~? 126.qualified opinion 保留意见
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U jC$Mi`O 127.disclaimer of opinion 无法表示意见
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!o 7uZC\ :!1B6Mc 查看《
注会考试《审计》中的128个英文单词(一) 》
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