61.assessed level of material misstatement risk 重大错报风险的评估水平
SS_6VE*sI Y1ca=ewFx 62.simall business 小规模企业
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会计系统
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Y| 4KB _tjexS' 64.test of control 控制测试
H4YA {^;7DV: 65.walk-through test 穿行测试
~d\V> *h).V&::O 66.communication 沟通
!5[SNr3^ >XiT[Ru 67.flow chart 流程图
't*]6^ 8D? $@!- 68.reperformance of internal control 重新执行
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审计证据
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fTK84v"7_ 70.substantive procedures 实质性程序
|tLD^`bt )~nieQEZQ 71.assertions 认定
c(5XT[Tw {=gJGP/}_ 72.esistence 存在
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XUUP#<,s `e3$jy@ 74.completeness 完整性
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'+g[n G7-k ,P^ 76.valuation and allocation 计价和分摊
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77.cutoff 截止
BOy&3.h5? i!RYrae 78.accuracy 准确性
0u( 0*Xl SwO$UqYU= 79.classification 分类
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Mb3 B~&}Mv 80.inspection 检查
.O#7X OqF8KJnO; 81.supervision of counting 监盘
C#)T$wl[E R@_3?Z!W= 82.observation 观察
Ix@B*Xz:` [)0^*A2 83.confirmation 函证
=i;T?*@ k:@N6K/$P^ 84.computation 计算
jk\V2x@DR 3qH1\ 85.analytical procedures 分析程序
^si[L52BZ 7#9%,6Yi 86.vouch 核对
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Y}Y~?kE>M| 88.audit sampling 审计抽样
mU]^PC2[ S}]B |Q 89.error 误差
1^tX:qR BTG_c_?]e 90.expected error 预期误差
`f~$h?}3-@ ov Xk~%_ 91.population 总体
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yA+Lli. 92.sampling risk 抽样风险
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pm:- E(3# _RZ"WA^[ 94.sampling unit 抽样单位
u5KAwMw%Q +StsSZ 95.statistical sampling 统计抽样
r{SDJa =]pEvj9o 96.tolerable error 可容忍误差
+ DE/DR: ) vVf- zU 97.the risk of under reliance 信赖不足风险
Ss\?SEq )ZrB-(u~k 98.the risk of over reliance 信赖过度风险
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5tZ0zr 99.the risk of incorrect rejection 误拒风险
n'JS- oK4xRv8Hd 100. the risk of incorrect acceptance 误受风险
a69e^;,>q $4)L~g| 101.working trial balance 试算平衡表
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A%v 102.index and cross-referencing 索引和交叉索引
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B.bK 103.cash receipt 现金收入
[cl+AV " <63TN`B 104.cash disbursement 现金支出
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[B Bz 105.bank statement 银行对账单
+/]*ChrS I'p+9H$ 106.bank reconciliation 银行存款余额调节表
h.l.da1# Y3(I;~$! 107.balance sheet date
资产负债表日
X(3| (1;sV gNA!)}m\ 108.net realizable value 可变现净值
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F\aJ4Y S{f,EBE 109.storeroom 仓库
k#8`996P D<<q5gG 110.sale invoice 销售发票
^=1u2YdVw ;fN^MW@&[ 111.price list 价目表
>+Iph2] 8pftc) k 112.positive confirmation request 积极式询证函
'd&4MA 0X 2efdJ&eIV 113.negative confirmation request 消极式询证函
a)Pr&9I g#7Q-n3^ 114.purchase requisition 请购单
tLq]#9kL `<|<1, 115.receiving report 验收报告
-p>1:M < YG8)`XqC 116.gross margin 毛利
vH1,As RO%M9LISI 117.manufacturing overhead 制造费用
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?K:.Pa *p#@W-:9E 119.inventory-taking 存货盘点
gFu,q`Vf* U,61 3G 120.bond certificate 债券
bX(/2_l #<Xq\yC51 121.stock certificate 股票
re}PpXRC e#mqerpJ 122.audit report 审计报告
_2{_W9k )|k#cT{=M 123.entity 被审计单位
M+HhTW;I= >D}|'.& 124.addressee of the audit report 审计报告的收件人
rXE0jTf:a Fu5Y<*x 125.unqualified opinion 无保留意见
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_cgsn 126.qualified opinion 保留意见
4>v O9q pPo(nH|< 127.disclaimer of opinion 无法表示意见
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Xg 128.adverse opinion 否定意见
@o^$/AE? 8TP~=qU 查看《
注会考试《审计》中的128个英文单词(一) 》
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