61.assessed level of material misstatement risk 重大错报风险的评估水平
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D"my 62.simall business 小规模企业
jwe *(k]z }v;V=%N+v 63.accounting system
会计系统
~Gp[_ %K B4/>H| 64.test of control 控制测试
$p8xEcQdU# sjTZF- 65.walk-through test 穿行测试
Rh2+=N<X G5_=H,Vmd 66.communication 沟通
N];NAMp `RT>}_j 67.flow chart 流程图
4KAZ ': iU918!!N 68.reperformance of internal control 重新执行
GAzU?a{S ^0)g/`H^> 69.audit evidence
审计证据
L+F@:H6/0 ~NgA 70.substantive procedures 实质性程序
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%R_ 71.assertions 认定
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Ag gaxsv[W>^ 72.esistence 存在
R{4^t97wH{ ,,.QfUj/& 73.occurrence 发生
v"$L702d$\ Q} JOU 74.completeness 完整性
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<J 75.rights and obligations 权利和义务
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j 76.valuation and allocation 计价和分摊
\7eUw,~Q> l4YbK np] 77.cutoff 截止
N% B>M7-= ODN/G%l 78.accuracy 准确性
m~ABC#,2 $Wol?)z 79.classification 分类
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?<,l3pwqa 80.inspection 检查
**0~K" ;\ n6>#/eUH 81.supervision of counting 监盘
@{e}4s?7od 3%|&I:tI 82.observation 观察
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t3ZOco@~P 2.y-48Nz 84.computation 计算
I,DS@SK klYX7? 85.analytical procedures 分析程序
bWS&Yk( L{\8!51L 86.vouch 核对
T<>,lQs(a z6P$pqyF 87.trace 追查
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88.audit sampling 审计抽样
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( ~=LE0. 3[ 89.error 误差
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z `RW HN/U 90.expected error 预期误差
6_;icpN] I@N8gn 91.population 总体
LOYk9m ^DLfY-F+j 92.sampling risk 抽样风险
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@z0 93.non- sampling risk 非抽样风险
4at?(B+ ue"~9JK. 94.sampling unit 抽样单位
Nx;~@ G*MUO#_iuh 95.statistical sampling 统计抽样
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Cvp7 97.the risk of under reliance 信赖不足风险
>:!5*E5? _f,C[C[e& 98.the risk of over reliance 信赖过度风险
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T>Z<]s 99.the risk of incorrect rejection 误拒风险
e9tjw[+A t@;p 100. the risk of incorrect acceptance 误受风险
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3 > !<";cw(q 101.working trial balance 试算平衡表
kD%( _K5 l'qg8 102.index and cross-referencing 索引和交叉索引
gD?l-RT> q2j{tP# 103.cash receipt 现金收入
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$:~Rek 104.cash disbursement 现金支出
(t|Zn@uY "sCRdx]_ 105.bank statement 银行对账单
BO&bmfp7, mJnIwdW* 106.bank reconciliation 银行存款余额调节表
JQI: sj TdMruSY 107.balance sheet date
资产负债表日
&z3o7rif$ ioCsV 108.net realizable value 可变现净值
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(ZizuHC 109.storeroom 仓库
Avc%2+ x9g#<2w8 110.sale invoice 销售发票
ND;#7/$> %> eiAB_b 111.price list 价目表
8<.Oq4ku {\5 112.positive confirmation request 积极式询证函
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Ph 113.negative confirmation request 消极式询证函
W!(zT6# \b x$i* 114.purchase requisition 请购单
CCx&7f CTa57R 115.receiving report 验收报告
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Otuf]B^s 116.gross margin 毛利
`^&OF uee }Y\%RA 117.manufacturing overhead 制造费用
4[eXe$ +<C!U' 118.material requisition 领料单
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/4Gt{ygSr 25?6gu*Z 120.bond certificate 债券
:F?C)F Lf&kv7Wj 121.stock certificate 股票
/8S>;5hvK@ ux4POO3C| 122.audit report 审计报告
K0>zxqY .k !{* 123.entity 被审计单位
V,njO{Q 4hj|cCrO 124.addressee of the audit report 审计报告的收件人
4r}51 N\ (9a^$C* 125.unqualified opinion 无保留意见
7[)E>XRE W<g1<z\f 126.qualified opinion 保留意见
M= (u]%\ n[rCQdM&U" 127.disclaimer of opinion 无法表示意见
`c$V$/IT 2^7`mES 128.adverse opinion 否定意见
xqh z b3tIRH 查看《
注会考试《审计》中的128个英文单词(一) 》
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