61.assessed level of material misstatement risk 重大错报风险的评估水平
(043G[H'. |?Bb{Es 62.simall business 小规模企业
vg ^&j0 W9%B9~\G;+ 63.accounting system
会计系统
9d1 Gu" z }f;_NX 64.test of control 控制测试
%5|DdpES SE<hZLd" 65.walk-through test 穿行测试
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\jGvom. 66.communication 沟通
6kM'f}t[C ^":Dk5gl 67.flow chart 流程图
CKgbb4;<m[ nH -1,#`g 68.reperformance of internal control 重新执行
dpI9DzA; ~s UWXw7~ 69.audit evidence
审计证据
**L3T3$) 4[^lE?+ 70.substantive procedures 实质性程序
g{%2*{;i 3PU'd^ 71.assertions 认定
2-!n+#Cdf >HlQ+bl$xw 72.esistence 存在
wc7F45l4 Yvbk[Rb 73.occurrence 发生
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j}:~ 74.completeness 完整性
D|rcSa.M >(:b\*C 75.rights and obligations 权利和义务
S+Vsy( .e8S^lSl 76.valuation and allocation 计价和分摊
dgsD~.((A vspub^;5\ 77.cutoff 截止
5xF R7%_& Vj{}cL"MR 78.accuracy 准确性
6q]`??g. .ugQH<B 79.classification 分类
y/}ENUGR *UlL\ 80.inspection 检查
":upo/xN b/dyH 81.supervision of counting 监盘
e:H9! }4M4D/= 82.observation 观察
:\+\/HTbh 0;pO QF 83.confirmation 函证
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SosVE>Z 84.computation 计算
A}cGag+sp ]\_T 85.analytical procedures 分析程序
YDMimis\H5 M$Of. 86.vouch 核对
oI6o$C A"8"e* 87.trace 追查
m;]glAtt |+0XO?,sZ 88.audit sampling 审计抽样
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z}[qk: r+WY7'c 90.expected error 预期误差
Qy+&N*k> |,wp@)e6h 91.population 总体
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9mi2= 92.sampling risk 抽样风险
-n `igC #=hI}%n 93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
xE4iey@\} HX3R@^vo 95.statistical sampling 统计抽样
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`=h`:` 96.tolerable error 可容忍误差
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01nbR+e 97.the risk of under reliance 信赖不足风险
h^D]@H m% {4 98.the risk of over reliance 信赖过度风险
u{o!#_o64 Pkbx/\ 99.the risk of incorrect rejection 误拒风险
Vp'Zm: $rh {f< 100. the risk of incorrect acceptance 误受风险
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+qtk(p u(s/4Lu 101.working trial balance 试算平衡表
j5EZJ` &l=%*`On 102.index and cross-referencing 索引和交叉索引
v3i]z9` d,G:+ 103.cash receipt 现金收入
=nYd|Ok v{}i`|~J 104.cash disbursement 现金支出
-U?Udmov %`P6a38j 105.bank statement 银行对账单
L.uX f(h nomn 106.bank reconciliation 银行存款余额调节表
9;^ r 9$ z|
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资产负债表日
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DUk&`BSJ PSO9{! 109.storeroom 仓库
R`wL%I!?f GN4'LU 110.sale invoice 销售发票
v:Av2y `N_elf://n 111.price list 价目表
:3s5{s cu4&*{ 112.positive confirmation request 积极式询证函
s0 ZF+6f w(QU '4~ 113.negative confirmation request 消极式询证函
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c 114.purchase requisition 请购单
tSVN}~1\ |D %m>M6 115.receiving report 验收报告
F_9e ju^| i+$G=Z#3E 116.gross margin 毛利
B&~#.<23: 2nW:|*:/p6 117.manufacturing overhead 制造费用
S <C'#vj j~(s3pSCo 118.material requisition 领料单
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}y6 gH cnQ;6LtFTz 119.inventory-taking 存货盘点
g]IRv(gDh 42a.@JbLQ 120.bond certificate 债券
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kmL](^ 122.audit report 审计报告
`ZCeuOH =IQ+9Fl2 123.entity 被审计单位
*9#6N2J$M *f% u c 124.addressee of the audit report 审计报告的收件人
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U 125.unqualified opinion 无保留意见
vUEG0{8l tC0:w,C) 126.qualified opinion 保留意见
R?)M#^"W f}JiYZ 127.disclaimer of opinion 无法表示意见
DJxe3< F?UI8 128.adverse opinion 否定意见
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uhi(Gny. 查看《
注会考试《审计》中的128个英文单词(一) 》
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