61.assessed level of material misstatement risk 重大错报风险的评估水平
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G/w&yd4 62.simall business 小规模企业
POl[]ni=> |Zn|?#F 63.accounting system
会计系统
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TxN'[G 7<ZP (I5X 65.walk-through test 穿行测试
%B,>6 `[ {NS6y \, 66.communication 沟通
4^KeA". ^o*$OM7x 67.flow chart 流程图
/hojm6MM EqN_VT@ 68.reperformance of internal control 重新执行
#-0}r 4t%g:9]vr 69.audit evidence
审计证据
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Y\Z.E; 70.substantive procedures 实质性程序
nO'lN<L d^0vaX6e} 71.assertions 认定
LFi 8@ xUiSAKrcM 72.esistence 存在
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!W>Z %`kO\q_ 73.occurrence 发生
sbxOnwP\ Y6>@zznk 74.completeness 完整性
@Qlh y rSTU-5u 75.rights and obligations 权利和义务
D9cpw0{nc |Sne\N>% 76.valuation and allocation 计价和分摊
v(=?ge YLo g3}K 77.cutoff 截止
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<(1\ 78.accuracy 准确性
JD Q7 .d^XM 79.classification 分类
X0h`g)Bbf &vDK6w, 80.inspection 检查
LSR{N|h+) IfK%i/J 81.supervision of counting 监盘
PD-<D~7 ^1#"FU2cP 82.observation 观察
yXuF<+CJ <"93 83.confirmation 函证
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-H 84.computation 计算
qmWK8}F.cE yX^/Oc@j 85.analytical procedures 分析程序
b6@(UneVM 'zEmg} 86.vouch 核对
KA=cIm @w%{yzr% 87.trace 追查
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88.audit sampling 审计抽样
TqvgCk- gPo3jw o$ 89.error 误差
e^N6h3WF +"u6+[E 90.expected error 预期误差
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[D| l7+[Zn/v * 91.population 总体
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k,' 92.sampling risk 抽样风险
_(qU%B _a~uIGN 93.non- sampling risk 非抽样风险
BIBBp=+ 5IwQ<V 94.sampling unit 抽样单位
(M>[D!Yt 0u3"$o'R 95.statistical sampling 统计抽样
9kpCn.rJ Y(qyuS3h~* 96.tolerable error 可容忍误差
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s+ 97.the risk of under reliance 信赖不足风险
q ,C)AZ L.cGt"{ 98.the risk of over reliance 信赖过度风险
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T, [m}58?0~x 99.the risk of incorrect rejection 误拒风险
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_W&Nwd 100. the risk of incorrect acceptance 误受风险
T6P9Icv?@7 1 2Lc$\3P 101.working trial balance 试算平衡表
A6 D@#(D /^m3?q[a 102.index and cross-referencing 索引和交叉索引
Y[0 l]bCt b%_ 103.cash receipt 现金收入
6r|Bi HP `8.Oc;*zu 104.cash disbursement 现金支出
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XWW$ 105.bank statement 银行对账单
;;*'<\lP.j +&U{>?.u 106.bank reconciliation 银行存款余额调节表
B9Ha6kj v0d<P2ix 107.balance sheet date
资产负债表日
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0# -C>q,mDJZ 108.net realizable value 可变现净值
YgeU>I|v l'K3)yQEJ 109.storeroom 仓库
S7I8BS[*v qv+8wJ(( 110.sale invoice 销售发票
hj8S".A_ voD0u 111.price list 价目表
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pI2 112.positive confirmation request 积极式询证函
'QMvj` - miq"3 113.negative confirmation request 消极式询证函
8|*=p4_fn NIzxSGk| 114.purchase requisition 请购单
N9[2k.oBH ZjOUk;H? 115.receiving report 验收报告
ftw@ nQNU XW^Sw;[efZ 116.gross margin 毛利
*<5zMSZO ",pN.<F9O 117.manufacturing overhead 制造费用
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/.Fvl;!J; K<3$>/| 119.inventory-taking 存货盘点
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120.bond certificate 债券
~<)CI0= HZG<aY=" 121.stock certificate 股票
C4`u3S /.[;u1z"^ 122.audit report 审计报告
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Hy_}e" !alO,P%>r 124.addressee of the audit report 审计报告的收件人
V*|#j0}b [xrM){ItW 125.unqualified opinion 无保留意见
/=|5YxY (16U]s 126.qualified opinion 保留意见
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Ep@NT+VnI S]P80|!| 128.adverse opinion 否定意见
VgoN=S 7Lv5@ 查看《
注会考试《审计》中的128个英文单词(一) 》
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