61.assessed level of material misstatement risk 重大错报风险的评估水平
hN K wQ _R(ZvsOZ 62.simall business 小规模企业
|pZ7k#% q !9;JrX 63.accounting system
会计系统
h8O\sKn p4IyKry, 64.test of control 控制测试
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tvf.K+ 65.walk-through test 穿行测试
;{0alhMZ ZDaHR-%Y 66.communication 沟通
v/xlb&Xx /-!Fr:Ox> 67.flow chart 流程图
Q?T+^J jA {BG_ 68.reperformance of internal control 重新执行
TU)Pi.Aa W=EcbH9/.) 69.audit evidence
审计证据
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p=UW ^95 SVwxK/Fci 71.assertions 认定
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X H(K!{k 72.esistence 存在
Zs t)S( jFg19C{=X 73.occurrence 发生
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#gI1(uL p@q20>^u 74.completeness 完整性
[mwqCW& 1P*GIt2L 75.rights and obligations 权利和义务
3}g>/F~ 6oQ7u90z* 76.valuation and allocation 计价和分摊
bxPa|s? @i'D)6sC 77.cutoff 截止
j<)$ [v6 bA0H 78.accuracy 准确性
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cx6X3] <(TAA15Xol 79.classification 分类
yj'lHC SJ22 80.inspection 检查
~t2"L|i Cp!9 "J: 81.supervision of counting 监盘
e`][zx uL7}JQ, 82.observation 观察
6(?@B^S>2 p`&{NR3+ 83.confirmation 函证
ueU "v'h\ Fv,c8f 84.computation 计算
8zRw\]? ^y ', l 85.analytical procedures 分析程序
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?~n6< 86.vouch 核对
/ QL<>g )IK%Dg(v 87.trace 追查
2=fLb7 HQ=pf > 88.audit sampling 审计抽样
G+sB/l" _"D J|j 89.error 误差
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S" 9`/ywt3Y 90.expected error 预期误差
;j;U9-oh VIGLl'8p 91.population 总体
He4q-\ht Q ijO%) 92.sampling risk 抽样风险
q4@+Pi) 8KP 93.non- sampling risk 非抽样风险
sX>|Y3S\U dUn]aS 94.sampling unit 抽样单位
7 v3%dCvf JSh'iYJ. 95.statistical sampling 统计抽样
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xzMpT ZQ #0*I|gfV 97.the risk of under reliance 信赖不足风险
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+nN5D/ @DM NLsQ 98.the risk of over reliance 信赖过度风险
Y8s-cc( j _E(h. 99.the risk of incorrect rejection 误拒风险
biV|W@JM {Xpjm6a7 100. the risk of incorrect acceptance 误受风险
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<;b Z^A( Q>{e 102.index and cross-referencing 索引和交叉索引
kz#x6NXj YE"MtL { 103.cash receipt 现金收入
[A!=Hv_$ >i1wB!gc8 104.cash disbursement 现金支出
A-\n"}4 S=w ~bz,/ 105.bank statement 银行对账单
7S&O{Q7) fB; o3!y 106.bank reconciliation 银行存款余额调节表
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资产负债表日
;rCCkA6 kmfz.:j{ 108.net realizable value 可变现净值
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h*[sV 109.storeroom 仓库
u*Y!=IT k8.,id 110.sale invoice 销售发票
[.G~5%974 $U_1e'
111.price list 价目表
%s%e5hU eLN(NSPoS 112.positive confirmation request 积极式询证函
E&W4`{6K4 5bK:sht 113.negative confirmation request 消极式询证函
=PBJ+"DQs #DTBdBh?I 114.purchase requisition 请购单
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115.receiving report 验收报告
Q},uM_"+ {}PBYXR 116.gross margin 毛利
n lvDMZ q*>|EJR^Rw 117.manufacturing overhead 制造费用
}W]k1Bsx a<D]Gz^h 118.material requisition 领料单
8\Z/mU*4 $J:~jY/J 119.inventory-taking 存货盘点
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fAR0GOI 120.bond certificate 债券
j7&0ckN&G z?_5fte` 121.stock certificate 股票
;%i.@@:IQ 5HbPS%^. 122.audit report 审计报告
:}w^-I" +@oo8io 123.entity 被审计单位
[SLBA_d m4T`Tg#P 124.addressee of the audit report 审计报告的收件人
laFF/g;sRC )N&v.w 125.unqualified opinion 无保留意见
h<2O+"^ h5#V,$ 126.qualified opinion 保留意见
t3$+;K( ~{O@tt)F 127.disclaimer of opinion 无法表示意见
*8QGv6*vQ .7GAGMNS 128.adverse opinion 否定意见
)/<\|mR Y{#m=-h 查看《
注会考试《审计》中的128个英文单词(一) 》
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