61.assessed level of material misstatement risk 重大错报风险的评估水平
:?#cDyW) J/7u7_ 62.simall business 小规模企业
3@HIpQM3 Sf/W9Jw 63.accounting system
会计系统
c Vg$dt 4vGbG:x 64.test of control 控制测试
<PQRd T &*eOr 65.walk-through test 穿行测试
M6x;BjrV u'Pn(A@1R 66.communication 沟通
+/_!P;I ?>TbTfmR 67.flow chart 流程图
P^;WB*V C~_q^fXJt 68.reperformance of internal control 重新执行
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>I:9'"` 69.audit evidence
审计证据
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i~lO 1eF@_Y^a! 70.substantive procedures 实质性程序
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+1f{_v 71.assertions 认定
4^BLSK~( l~{T#Q 72.esistence 存在
yh$ ~*UV oHRbAE^ 73.occurrence 发生
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R>@o" 74.completeness 完整性
dcR6KG 8 3]7ipwF2q 75.rights and obligations 权利和义务
Qv=Bq{N b@F_7P% 76.valuation and allocation 计价和分摊
C64eDX^ {{GHzW 77.cutoff 截止
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Qvs(Rt3?y +E `063 79.classification 分类
YFAnlqC B~e7w 4 80.inspection 检查
ur`}v|ZY 81cv:|" 81.supervision of counting 监盘
?({Pc F/ f`bIQ 9R 82.observation 观察
+*Q9.LjV ^$6bs64FSm 83.confirmation 函证
=b|)Wnt2f >02i8:Tp5K 84.computation 计算
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c|3h| 85.analytical procedures 分析程序
5auL<Pq ?|gGsm+ 86.vouch 核对
fCs\Q [v~Uy$d\ 87.trace 追查
sCL/pb] :v''"+\ 88.audit sampling 审计抽样
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<+ ^glbxbhI4 89.error 误差
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av7q>NEZ!1 %y! 91.population 总体
56VE[G [%7IQ4`{ 92.sampling risk 抽样风险
o&*1U"6D \>w@=bq26 93.non- sampling risk 非抽样风险
zvWO4\ 44g`=o@ 94.sampling unit 抽样单位
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q;^)> 95.statistical sampling 统计抽样
n">?LN-DC =kyJaT^5[ 96.tolerable error 可容忍误差
LS*{]@8q $#g#[/ 97.the risk of under reliance 信赖不足风险
eimA *0Cq ?Aj\1y4L1 98.the risk of over reliance 信赖过度风险
O1l4gduN|i c4FOfH| 99.the risk of incorrect rejection 误拒风险
>Lo6='G #mi0x06 100. the risk of incorrect acceptance 误受风险
rin >r0o F&>T-u-dog 101.working trial balance 试算平衡表
'Hcd&3a (UbR%A|v; 102.index and cross-referencing 索引和交叉索引
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^F;Z%5P= : 8p2Jxm 104.cash disbursement 现金支出
iT)2 ?I6! 'd~, o[x 105.bank statement 银行对账单
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ZULa# 3D[:Rf[ 106.bank reconciliation 银行存款余额调节表
<yX@@8 A`+(VzZgJ 107.balance sheet date
资产负债表日
)x9nED{ Y2ah zB 108.net realizable value 可变现净值
?];~N5<' }V93~> 109.storeroom 仓库
jn5=N[hd z22|Kv;w 110.sale invoice 销售发票
&@`H^8 +J}k_'4& 111.price list 价目表
xKkVSEup YGZAtSf3z 112.positive confirmation request 积极式询证函
q?gQ p~k`Z^xY$ 113.negative confirmation request 消极式询证函
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.TdWnXx tZ*f~yW 114.purchase requisition 请购单
X(0:zb,#G* PLY-,Q&' 115.receiving report 验收报告
&T|UAM. '/]fZ| 116.gross margin 毛利
=~(L JPo6 ijR*5#5h 117.manufacturing overhead 制造费用
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x l[x`*+ON:2 118.material requisition 领料单
m+G0<E% 4G68WBT 119.inventory-taking 存货盘点
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k(w9vt0? cl9;2D"Zm! 121.stock certificate 股票
F#3$p$;B$ -*-zU#2| 122.audit report 审计报告
@)!1#^(}% {0m[:af& 123.entity 被审计单位
t'_,9 FC/>L 124.addressee of the audit report 审计报告的收件人
IhFw {=2* njx\$,ruN 125.unqualified opinion 无保留意见
!x!L&p PPIG?fK) 126.qualified opinion 保留意见
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ZLFdnC@ C[/Uy 128.adverse opinion 否定意见
mc[_>[m 1.cUolnr 查看《
注会考试《审计》中的128个英文单词(一) 》
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