61.assessed level of material misstatement risk 重大错报风险的评估水平
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eEuvl`& 62.simall business 小规模企业
zd@m~V \ExMk<y_& 63.accounting system
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,6-:VIHQ B} lvr-c# 64.test of control 控制测试
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OCNQvF~ vEJWFoeEFm 66.communication 沟通
uScMn/% LDPUD' 67.flow chart 流程图
hDF@'G8F wOU_*uY@6' 68.reperformance of internal control 重新执行
ML|FQ `@`CG[-9 69.audit evidence
审计证据
be.*#[ A~)D[CV 70.substantive procedures 实质性程序
bbE!qk;hEP D]zwl@sRX: 71.assertions 认定
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\W~N 72.esistence 存在
Z&1\{PG3* 'uBu6G 73.occurrence 发生
h1de[q) Q+[n91ey** 74.completeness 完整性
M/b Sud?@% ]s<[D$ <, 75.rights and obligations 权利和义务
6 (]Dh;gC A^USBv+9` 76.valuation and allocation 计价和分摊
`sn^ysp pFOx>u2`a 77.cutoff 截止
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$jWo@ 78.accuracy 准确性
6^]+[q}3 r>>%2Z-P 79.classification 分类
UtoT H?yK~bGQ 80.inspection 检查
MTuV^0%jD CsGx@\jN 81.supervision of counting 监盘
v[1aWv: H\ F:95 82.observation 观察
KcWN,!G Va"0>KX 83.confirmation 函证
d;boIP`M; geru=7 84.computation 计算
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+r2+X:#~T 85.analytical procedures 分析程序
f6hnTbJ +$ 'Zf0U 86.vouch 核对
D4eDHq oB(?_No7 87.trace 追查
.*OdqLz 5_GYrR2 88.audit sampling 审计抽样
9ijfRqI=x L/$H"YOv 89.error 误差
'j#*6xD ~Y^+M* 90.expected error 预期误差
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Q _iB_ 92.sampling risk 抽样风险
s}vAS~~2L3 .s?L^Z^ 93.non- sampling risk 非抽样风险
)|ju~qbf "q3ZWNS'w 94.sampling unit 抽样单位
dm\F /6)<}# 95.statistical sampling 统计抽样
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)}Hpi<5N 96.tolerable error 可容忍误差
03$mYS_? bQgc8/ 97.the risk of under reliance 信赖不足风险
3Z>Ux3[ YL!P0o13r 98.the risk of over reliance 信赖过度风险
9 P l p$S*dr 99.the risk of incorrect rejection 误拒风险
ER%^!xA ~[t[y~Hup 100. the risk of incorrect acceptance 误受风险
Cjn#00 8I =2lK 101.working trial balance 试算平衡表
/CrSu qqjwJ!@P 102.index and cross-referencing 索引和交叉索引
is?{MJZ_ 7`*h2 mgY 103.cash receipt 现金收入
W: z6Koc0 )3cAQ'w 104.cash disbursement 现金支出
\1k79 c ^um<bWNc 105.bank statement 银行对账单
s:n6rG =*oJEy" 106.bank reconciliation 银行存款余额调节表
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A} ?tWaI{95I 107.balance sheet date
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Xe]5 AP3a;4Z# 108.net realizable value 可变现净值
U7?;UCmX g_;\iqxL 109.storeroom 仓库
Z%gh3 nGC/R& 110.sale invoice 销售发票
on4HKeO |Tv#4st 111.price list 价目表
z<MsKD0Q 3/P1!:g9 112.positive confirmation request 积极式询证函
2R[:]-b #$.;'#u'so 113.negative confirmation request 消极式询证函
Kew@&j~ f[]dfLS"W 114.purchase requisition 请购单
Sh/08+@+L: lt/1f{v[: 115.receiving report 验收报告
p'Y^X CT&|QH{ 116.gross margin 毛利
b!+hH Hv: 8=!D$t\3 117.manufacturing overhead 制造费用
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6'^EZZY 118.material requisition 领料单
zrvF]|1UP AzPu) 119.inventory-taking 存货盘点
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%U/(|wodd 49eD1h3'X[ 121.stock certificate 股票
xw.A #Zb\_ aEB_#1 122.audit report 审计报告
_?nL+\'V \UA[ 123.entity 被审计单位
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3kB 124.addressee of the audit report 审计报告的收件人
xH ]Ct~md pd?Mf=># 125.unqualified opinion 无保留意见
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d z|or9& W" scV@HKu 127.disclaimer of opinion 无法表示意见
Zj(AJ* r x5pdS: 128.adverse opinion 否定意见
#`^}PuQ )+#` CIv 查看《
注会考试《审计》中的128个英文单词(一) 》
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