61.assessed level of material misstatement risk 重大错报风险的评估水平
vUh.ev0 .q#2 op 62.simall business 小规模企业
YFgQ!\&59 VXlTA>a } 63.accounting system
会计系统
X'4e)E3*O OJe#s;oH 64.test of control 控制测试
RGh`=D/yE #?L%M 65.walk-through test 穿行测试
7JNhCOBB Rda o 66.communication 沟通
&niROM,;K 3D70`u 67.flow chart 流程图
JVE]Qb_ ;hU56lfZ)X 68.reperformance of internal control 重新执行
,!U5; a.QF`J4"' 69.audit evidence
审计证据
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i3g;B?54 ku q3QW< 71.assertions 认定
IBm&a^ u! `oKe; 72.esistence 存在
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! <_&tP=h 73.occurrence 发生
zB`)\ J'B6l#N 74.completeness 完整性
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75.rights and obligations 权利和义务
B]oIFLED )>08{7 76.valuation and allocation 计价和分摊
;B>2oq e!wBNcG2 77.cutoff 截止
\Ku6gEy j.OPDe{LU 78.accuracy 准确性
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e"!* 79.classification 分类
C(7uvQ r2H_)Oi 80.inspection 检查
d54(6N% ]p>6r*/nw 81.supervision of counting 监盘
Z|+SC \Y ?h4-D:!$L 82.observation 观察
4{H>V_9zs "QA <5P 83.confirmation 函证
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+`g&J NltEX14Af 85.analytical procedures 分析程序
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Sp<|X_ 86.vouch 核对
FRpTYLA2 3Tv;<hF 87.trace 追查
]5b%r;_ .lm^ +1}r 88.audit sampling 审计抽样
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h\wH; 9Cbf[\J!bq 89.error 误差
o =)hUr w8i"-SE 90.expected error 预期误差
[H$37Hx! Z'iXuI49 91.population 总体
Dn;6O fnV^&`BB 92.sampling risk 抽样风险
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Kj;gxYD>6 |,rIB 94.sampling unit 抽样单位
-Gjz;/s%XH CbTYt6DC 95.statistical sampling 统计抽样
vB >7W KMZ:$H 96.tolerable error 可容忍误差
xJ H]>#XJ <wV?B9j 97.the risk of under reliance 信赖不足风险
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/0@7 NFpR jC? 99.the risk of incorrect rejection 误拒风险
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T3p,) =y.!Ny5A 100. the risk of incorrect acceptance 误受风险
L/,#:J !U38aHG 101.working trial balance 试算平衡表
td{M%D,R" hhQLld4 102.index and cross-referencing 索引和交叉索引
d>@&[C!28 3}{od$3G 103.cash receipt 现金收入
I g*68M< pX3Q@3,$ 104.cash disbursement 现金支出
4kZX$ct} NU>={9! 105.bank statement 银行对账单
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/*=1hF Zhb)n 107.balance sheet date
资产负债表日
*|S.[i_7 /Zs;dam 108.net realizable value 可变现净值
qzq_3^66 & yFS 109.storeroom 仓库
B[k {u#Kp $oKT-G 110.sale invoice 销售发票
w_o|k&~, P)bS ;w\(Y 111.price list 价目表
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$R 112.positive confirmation request 积极式询证函
(}1 gO 9AQMB1D*v4 113.negative confirmation request 消极式询证函
[]R`h*# KDD_WXGt~ 114.purchase requisition 请购单
aq/'2U 7 QRbiO 115.receiving report 验收报告
y;W|) r9[{0y!4 116.gross margin 毛利
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W#8{ \ci'Cbn\o 117.manufacturing overhead 制造费用
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UQ{P1; 118.material requisition 领料单
/~`4a NYopt?Xg 119.inventory-taking 存货盘点
os/_ObPiX 20glz( 120.bond certificate 债券
]7SX _:'* _?]E)i'RI 121.stock certificate 股票
7q_B`$ata D*!p8J8Ku 122.audit report 审计报告
Ak(_![Q:q\ -P"9KnsO 123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
d&mSoPf dUAZDoLi 125.unqualified opinion 无保留意见
}"k+e^0^ 8}9B*m 126.qualified opinion 保留意见
K/)*P4C- %mLQ'$ 127.disclaimer of opinion 无法表示意见
9a_B W$_}lE$ 128.adverse opinion 否定意见
Z)=S. ) Q4;eN w 查看《
注会考试《审计》中的128个英文单词(一) 》
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