61.assessed level of material misstatement risk 重大错报风险的评估水平
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z~|SmP1 62.simall business 小规模企业
Nf<f}` 5'eBeNxM 63.accounting system
会计系统
/8Y8-&K0 {@iLfBh5 64.test of control 控制测试
iLIb-d?!a& Z5n-3h!+ED 65.walk-through test 穿行测试
-seLa(8F 6)ibXbH 66.communication 沟通
?P-O4 l"(PP3 67.flow chart 流程图
T7"QwA W^h,O+vk 68.reperformance of internal control 重新执行
yf0v,]v[ ;4ybkOD 69.audit evidence
审计证据
6IV):S~ Wh..QVv 70.substantive procedures 实质性程序
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e> Tx~w(A4: 71.assertions 认定
<Vk}U R;pW,]}g, 72.esistence 存在
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0>Mm_ Ahl&2f\ 73.occurrence 发生
P7b"(G% eOiH7{OA, 74.completeness 完整性
9#9bm >J3mta3 75.rights and obligations 权利和义务
;M0`8MD rP'%f 6 76.valuation and allocation 计价和分摊
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1pIIX} 77.cutoff 截止
2w3LK2`ZL ?k4Hk$V 78.accuracy 准确性
\t1#5 X4S|JT 79.classification 分类
L=qhb;[L ;$6L_C4B 80.inspection 检查
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86%[ 81.supervision of counting 监盘
fcEm:jEZ* 7Z`4Kdh . 82.observation 观察
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M&V4|D EBW*v ' 84.computation 计算
P8ej9ULX, #*.4Jv<R 85.analytical procedures 分析程序
L`K)mCr rgCC3TX 86.vouch 核对
] 9C)F*r7 *Vq'%b9 87.trace 追查
SF*mY=1 [[^r;XKQ 88.audit sampling 审计抽样
kVM*[<k 4cSs=|m?+ 89.error 误差
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@xBb|/I 5]]QW3 91.population 总体
]Xnar:5 (*\&xRY|C 92.sampling risk 抽样风险
EiC["M'} jrN 5l1np 93.non- sampling risk 非抽样风险
flqr["czwK D9NRM;v 94.sampling unit 抽样单位
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#wub 95.statistical sampling 统计抽样
y~#5!:Be }0E@eL 96.tolerable error 可容忍误差
O}cfb4" *8a[M{-X 97.the risk of under reliance 信赖不足风险
SGZYDxFC@ k7*-v/*S 98.the risk of over reliance 信赖过度风险
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|>j^$^l~ HI D6h! 100. the risk of incorrect acceptance 误受风险
uv$5MwKU 1@~%LV 101.working trial balance 试算平衡表
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$l2< 9<CUm"%J 102.index and cross-referencing 索引和交叉索引
`O3#/1+ ._x"b5C 103.cash receipt 现金收入
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MydeTCHi 104.cash disbursement 现金支出
2ALYfZ|d EMH-[EBx 105.bank statement 银行对账单
N|>MqH,Bt N/{=j 106.bank reconciliation 银行存款余额调节表
gf9,/m %`G}/" 107.balance sheet date
资产负债表日
S?v;+3TG QrmGrRH 108.net realizable value 可变现净值
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e'npa*.e 109.storeroom 仓库
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M$)=D 0[ n;ZL~ 110.sale invoice 销售发票
t9W* N\ ZyC[w7$I2 111.price list 价目表
r7U[QTM% 2-g 5Gb2| 112.positive confirmation request 积极式询证函
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;erxB6* |1OF!(: 114.purchase requisition 请购单
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?5d[BV 115.receiving report 验收报告
E0r#xmk GZ:1bV37% 116.gross margin 毛利
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RYA* V^G+_#@,, 117.manufacturing overhead 制造费用
6 ;\>, fEK%)Z:0 118.material requisition 领料单
R<h:>.M Cq=k3d#} 119.inventory-taking 存货盘点
JKYl p_g8d&]V 120.bond certificate 债券
_3KfY ~ebm,3? 121.stock certificate 股票
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@L`[Wu =cR=E{20 122.audit report 审计报告
Q;2kbVWY Y5IQhV. 123.entity 被审计单位
It'PWqZtG OOus*ooo2 124.addressee of the audit report 审计报告的收件人
pi*?fUg!W >?X(,c 125.unqualified opinion 无保留意见
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.qU 126.qualified opinion 保留意见
.YS48 c J]*?_>"#8 127.disclaimer of opinion 无法表示意见
$kQQdF R/c-sV 128.adverse opinion 否定意见
HFj@NRE6 -S$Y0FDV 查看《
注会考试《审计》中的128个英文单词(一) 》
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