61.assessed level of material misstatement risk 重大错报风险的评估水平
^,l_{ BqDKT 62.simall business 小规模企业
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会计系统
MV_Srz :j|IP)-f 64.test of control 控制测试
>Vy>O&r b2 _Yu^ 65.walk-through test 穿行测试
Q9}dHIe1E yR{x}DbG 66.communication 沟通
!US d9 du$|lxC 67.flow chart 流程图
J"=1/,AS (,^*So/ 68.reperformance of internal control 重新执行
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审计证据
lis/`B\x 8+]hpa,q 70.substantive procedures 实质性程序
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71.assertions 认定
xq6cKtSv [E#UGJ@ 72.esistence 存在
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q$1PG+- 73.occurrence 发生
{G <kA(Lm KH\b_>wU2 74.completeness 完整性
m}>F<;hQ go+Q~NV 75.rights and obligations 权利和义务
=@TQ>Qw%b e8YMX&0% 76.valuation and allocation 计价和分摊
ZmOfEg|h\ OD']: 77.cutoff 截止
NmMIQ@K gP+fN$5'd 78.accuracy 准确性
zlR?,h-[3 ARcv;H 5 79.classification 分类
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x*BH+ Fnk_\d6Ma 80.inspection 检查
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q+B&orp 81.supervision of counting 监盘
0$7.g!h? s2j['g5 82.observation 观察
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1}AI /1?R?N2>0 83.confirmation 函证
eIl]oC7* 0%!rx{f#\ 84.computation 计算
kB5.(O $gBd <N9|c 85.analytical procedures 分析程序
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7d92Pe ''\;z<v 87.trace 追查
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1-RIN}CSd p4p@^@<>X 90.expected error 预期误差
;S xFp <F11m( 91.population 总体
1s1=rZ! sB69R:U; 92.sampling risk 抽样风险
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Fje+S LJoGpr8 93.non- sampling risk 非抽样风险
u&wiGwF[ 64:fs?H 94.sampling unit 抽样单位
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xX0= 95.statistical sampling 统计抽样
*,Bzc Z +2 Af&~T 96.tolerable error 可容忍误差
9'hv%A:\3 bI|2@HV2 97.the risk of under reliance 信赖不足风险
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Fs[aa#v4B {mB0rKVm 99.the risk of incorrect rejection 误拒风险
=)|-?\[w 1>L(ul(qGF 100. the risk of incorrect acceptance 误受风险
y\{%\ $ NH_<q"gT 101.working trial balance 试算平衡表
{nU=%w"\ eW|^tH 102.index and cross-referencing 索引和交叉索引
gk`zA I@\OaUGr+ 103.cash receipt 现金收入
%/updw#{B :kfp_o+J 104.cash disbursement 现金支出
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Bl c^C{f Rb3V^;i 105.bank statement 银行对账单
ExRe:^yU\ ZoArQ(YFy 106.bank reconciliation 银行存款余额调节表
+VQ\mA59 i*CZV|t US 107.balance sheet date
资产负债表日
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avu_Ix B7]MGXC 108.net realizable value 可变现净值
| [>UH U4G`ZKv(! 109.storeroom 仓库
A/`%/0e fA89|NTSUh 110.sale invoice 销售发票
$/nY5[ `Qeg 111.price list 价目表
Z(!00^ `O'`eY1f 112.positive confirmation request 积极式询证函
P (S>=,Y& Qyy.IPTP 113.negative confirmation request 消极式询证函
J:skJ.Wx M`S0u~#tI 114.purchase requisition 请购单
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_[ayE 115.receiving report 验收报告
[|l?2j\ 2<}NB?f`N 116.gross margin 毛利
0>zbCubPH B 2ec@]uD` 117.manufacturing overhead 制造费用
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"IG ^%`wJ.c 118.material requisition 领料单
hdVdcnM -1J[n0O. 119.inventory-taking 存货盘点
]KJj6xn ~jsLqY*(+ 120.bond certificate 债券
Ge<nxl<Bd a. z;t8 121.stock certificate 股票
g(4xC7xK6 KgR<E 122.audit report 审计报告
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9<3ly ~}<DG1! 123.entity 被审计单位
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T*KMksjxm` 124.addressee of the audit report 审计报告的收件人
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J(6oL 126.qualified opinion 保留意见
O|w J) HbW0wuI 127.disclaimer of opinion 无法表示意见
__.+s32SS$ ) Yd?m0m* 128.adverse opinion 否定意见
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XtU5SVq y '!m4- 查看《
注会考试《审计》中的128个英文单词(一) 》
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