61.assessed level of material misstatement risk 重大错报风险的评估水平
xtG)^x! HrM)jC<~ 62.simall business 小规模企业
@w+WLeJ$40 % jYQ 63.accounting system
会计系统
jqV)V> M. Tey,N^=ek 64.test of control 控制测试
1v+JCOy EY=\C$3J: 65.walk-through test 穿行测试
17?NR\Q 2y&_Z^kI? 66.communication 沟通
r! cNc ;))[P_$zB 67.flow chart 流程图
wR`w@5,d e/g<<f- 68.reperformance of internal control 重新执行
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审计证据
TPV6$a < :..E:HdYO 70.substantive procedures 实质性程序
n#/U@qVgc *rujdQf 71.assertions 认定
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72.esistence 存在
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Ep#<$6> 73.occurrence 发生
RBMMXJj 7M&.UzIY` 74.completeness 完整性
3(Hj7d7'} (@N~ j& 75.rights and obligations 权利和义务
7N-CtQnv I\F=s-VVY 76.valuation and allocation 计价和分摊
sWqPw}/3> fD]An< 77.cutoff 截止
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Ky U>3%!83kF 78.accuracy 准确性
s~IA},F,\ K{`2jK# 79.classification 分类
^Y*`D_-G 9/8@ 80.inspection 检查
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8_sU8q*s 81.supervision of counting 监盘
-Lz1#S k]A *R9mgv[ 82.observation 观察
NUxAv= xl Y_aP:+ 83.confirmation 函证
ePu2t3E CU7iva 84.computation 计算
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ie 85.analytical procedures 分析程序
'w |s*5 lhW#IiX 86.vouch 核对
2yQ;lQ` }hObtAS 87.trace 追查
HC<BGIgL A+bubH, 88.audit sampling 审计抽样
Cx1Sh#9 o+6^|RP 89.error 误差
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'D:bi5 )=SYJ-ta< 90.expected error 预期误差
~$TE <whPM 91.population 总体
=."WvBKg F~uA-g 92.sampling risk 抽样风险
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m| 93.non- sampling risk 非抽样风险
f@x( ,p 3<1HqU 94.sampling unit 抽样单位
EcS-tE4% wTgx(LtH 95.statistical sampling 统计抽样
;MdK3c )MX1776kU 96.tolerable error 可容忍误差
UU:QK{{E dA M ilTo 97.the risk of under reliance 信赖不足风险
)eedfb1 szM=U$jKq 98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
80l3.z,: H&>>]DD 100. the risk of incorrect acceptance 误受风险
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JNb ss M9t 101.working trial balance 试算平衡表
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s= OHa{!SaL 102.index and cross-referencing 索引和交叉索引
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,8 103.cash receipt 现金收入
vng8{Mx90* 4 *2>R8SX~ 104.cash disbursement 现金支出
`'k's]Y x.4)p6 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
J Wyoh| %+OPas8C 107.balance sheet date
资产负债表日
vEee/+1? 0_xcrM 108.net realizable value 可变现净值
cE8 _keR~ `5 v51TpH 109.storeroom 仓库
~>-;(YU"t MAhPO!e5. 110.sale invoice 销售发票
BKlc{= @snLE?g j 111.price list 价目表
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zGH gSo(PW) 112.positive confirmation request 积极式询证函
p-03V"^& kGTc~p( 113.negative confirmation request 消极式询证函
0dX= }T*xT>p^3 114.purchase requisition 请购单
kviSQM2 vYm&AD 115.receiving report 验收报告
|h~/Zz= 2n+XML 116.gross margin 毛利
n[w,x; CzsY=DBH= 117.manufacturing overhead 制造费用
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[7m= 25@j2K ( 118.material requisition 领料单
V$F.`O!hfi 5$G??="K 119.inventory-taking 存货盘点
T|iF/p]F g4qdm{BL 120.bond certificate 债券
#3[b|cL xr-`i 121.stock certificate 股票
%_=R&m'n` ML"P"&~u6 122.audit report 审计报告
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X|B;>q DczF0Ow 124.addressee of the audit report 审计报告的收件人
5Cyjq0+ pPoC61F 125.unqualified opinion 无保留意见
e;u8G/ Q3{&'|}^2 126.qualified opinion 保留意见
EuA<{%i `-YSFQ~O, 127.disclaimer of opinion 无法表示意见
|(ju!& X35U!1Y\ 128.adverse opinion 否定意见
#]/T9: 05LQh 查看《
注会考试《审计》中的128个英文单词(一) 》
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