61.assessed level of material misstatement risk 重大错报风险的评估水平
QI@!QU$K& s=lkK/ [ 62.simall business 小规模企业
C7ZU)MEUd/ ?]S!-6: 63.accounting system
会计系统
+tz^ &( dP(*IOO. 64.test of control 控制测试
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.e@7 ,:!X]F#d$ 65.walk-through test 穿行测试
?)9mHo^ Re <G#*^ 66.communication 沟通
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1^9* IrU}%ZVV 67.flow chart 流程图
hSmu"a,S gB!K{ Io' 68.reperformance of internal control 重新执行
B]K@'# o@}+b}R} 69.audit evidence
审计证据
MtAD&+3$ |BD]K0 70.substantive procedures 实质性程序
gt3;Xi hB#z8D 71.assertions 认定
.7-Yu1{2 i"uAT$x e 72.esistence 存在
g)+45w*+5 '|r('CIBN/ 73.occurrence 发生
s9 '*Vm 0:^L>MO 74.completeness 完整性
c43"o *pN,@ZV$ 75.rights and obligations 权利和义务
h(hb?f@1: PgZ~of& 76.valuation and allocation 计价和分摊
Y?Yix N{@kgc 77.cutoff 截止
iY~9`Q1E Za{sT&(| 78.accuracy 准确性
36D-J)-Z |[x) %5F 79.classification 分类
a_5 `9B L (o,&P9 80.inspection 检查
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?T;JRc 81.supervision of counting 监盘
{5U;9: sO6 =R)9_D6I 82.observation 观察
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{ U a19~'> ': Gk~ 84.computation 计算
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xq',pzN /U[Y w) 86.vouch 核对
\M/XM6:UG4 /+G&N{)k 87.trace 追查
5gWn{[[e)y u]P0:)tS. 88.audit sampling 审计抽样
,D-VC{lj vs|>U-Mpw~ 89.error 误差
b'fj k*\=IacX0 90.expected error 预期误差
2s,wC!', (6p5Fo 91.population 总体
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^=o@I 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
Nko;I?Fn A(#hyb# 96.tolerable error 可容忍误差
b9HE #*d, ['m@RJm+ 97.the risk of under reliance 信赖不足风险
[vpZ 3; '3eP<earRP 98.the risk of over reliance 信赖过度风险
C(C4R+U XiI@Px?FL 99.the risk of incorrect rejection 误拒风险
=vBxwa^ ,%X~/V 100. the risk of incorrect acceptance 误受风险
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$(_Xt- 6 7,ODh-?ez 102.index and cross-referencing 索引和交叉索引
EKf"e*|(L Gs2.}lz 103.cash receipt 现金收入
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^lB'7#7 0Z#&!xTb 105.bank statement 银行对账单
KcP86H52I j2" jCv 106.bank reconciliation 银行存款余额调节表
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资产负债表日
vWI9ocl`W ws4a(1 108.net realizable value 可变现净值
gPY2Bnw;l `p9h$d 109.storeroom 仓库
+](^gaDw<L a9}cpfG=) 110.sale invoice 销售发票
UO8#8 qR!SwG44+ 111.price list 价目表
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N%cjvE {[o=df/ 112.positive confirmation request 积极式询证函
E>xdJ S/]2Qt#T 113.negative confirmation request 消极式询证函
9f;\fe K=VYRY 114.purchase requisition 请购单
n_sCZ6uXEQ ZeF PwW 115.receiving report 验收报告
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:%(nKBK 116.gross margin 毛利
JC}y{R8 RvvK`}/6 117.manufacturing overhead 制造费用
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0 bl(rCbj(w 119.inventory-taking 存货盘点
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{,|*99V 120.bond certificate 债券
Gr&5 mniu z#GZvB/z) 121.stock certificate 股票
\kZxys!4 #rqLuqw 122.audit report 审计报告
i1ur>4Ns X*1vIs;[@ 123.entity 被审计单位
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l&7~ 125.unqualified opinion 无保留意见
Xa\{WM==; ]$!-%pNv 126.qualified opinion 保留意见
$0V<wsVM 8v\BW^z3 127.disclaimer of opinion 无法表示意见
9a"[-B: >7B6iR6N 128.adverse opinion 否定意见
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,fb 查看《
注会考试《审计》中的128个英文单词(一) 》
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