61.assessed level of material misstatement risk 重大错报风险的评估水平
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|oLG c!i 62.simall business 小规模企业
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ZnQpKg GdI,&|/ 63.accounting system
会计系统
*X/Vt$P Sx'oa$J 64.test of control 控制测试
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v_EgY2l( ^tGAJ_b79 66.communication 沟通
5L[imO M0 KR?aL:RYb 67.flow chart 流程图
<O0tg[ub } &+]UGv 68.reperformance of internal control 重新执行
z+7V}aPM $<nRW*d 69.audit evidence
审计证据
r9WR1&T) 5=I({=/> 70.substantive procedures 实质性程序
'g)f5n a[ r=0PW_r: 71.assertions 认定
?D _4KFr .1RQ}Ro,< 72.esistence 存在
C/Tk`C& Ja:4EU$Lu 73.occurrence 发生
hS8M|_ !DFTg4xb 74.completeness 完整性
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~deS* 76.valuation and allocation 计价和分摊
7>y]uT@ar -Yse^(^"s 77.cutoff 截止
v77UE"4|c 6Q7=6 78.accuracy 准确性
@2h hB W f&4+-w.:V| 79.classification 分类
z2YYxJc&w GqL&hbpi 80.inspection 检查
LF!KP d9:I.SA)E 81.supervision of counting 监盘
-LRx}Mb9 Z,2?TT|p 82.observation 观察
[-VH%OM l+F29_o# 83.confirmation 函证
*sU,waX >8I~i:hn 84.computation 计算
.8^mA1fmX A?#i{R 85.analytical procedures 分析程序
&,%n 36(qe"s 86.vouch 核对
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7Gje[ 7V::P_aUY 87.trace 追查
_]o7iqtv T90O.]S 88.audit sampling 审计抽样
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/[{xRXiR 89.error 误差
j[:70%X KBtqtE'(L 90.expected error 预期误差
yg'CL/P ^UKY1Q. 91.population 总体
"KK}}$> lhYJectJa 92.sampling risk 抽样风险
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cW%Q@lit YQC.jnb2 93.non- sampling risk 非抽样风险
plB8iN`x< d^RcJ3w 94.sampling unit 抽样单位
9_5>MmiB )uHat# 95.statistical sampling 统计抽样
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W?zj^y[w Fz(;Eo3 97.the risk of under reliance 信赖不足风险
jc_k\ uo]\L^j 98.the risk of over reliance 信赖过度风险
u-iQ u->[y1JY 99.the risk of incorrect rejection 误拒风险
7=fNvES2 ]@z!r2[ 100. the risk of incorrect acceptance 误受风险
c{1)-&W h\@X!Z, 101.working trial balance 试算平衡表
Z1q<) O1QX =p[Sd*d 102.index and cross-referencing 索引和交叉索引
k8stXW-w 4K:Aqqhds 103.cash receipt 现金收入
F~eYPaEKy! GPh;r7xg6 104.cash disbursement 现金支出
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|WE29U 105.bank statement 银行对账单
`$1A;wg< ,x&WE@tD| 106.bank reconciliation 银行存款余额调节表
wS|k3^OV% &?QKWxN 107.balance sheet date
资产负债表日
a] c03$f K ?E!M%c@, 108.net realizable value 可变现净值
o<48' >[ Z<d=v3q 109.storeroom 仓库
.R`_"7 dRzeHuF92 110.sale invoice 销售发票
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q/*veL k}g4? 112.positive confirmation request 积极式询证函
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mm#UaEp ux^rF 114.purchase requisition 请购单
~u0<c:C^ \anOOn@ 115.receiving report 验收报告
cCiDe`T\F F#9^RA)9 116.gross margin 毛利
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EVqqOp1$v4 =YO<.(Lu 119.inventory-taking 存货盘点
s^PsA9EAn &$T7eOiZ 120.bond certificate 债券
3jfAv@I ~ e:MbMj6` 121.stock certificate 股票
N?rE:0SJ 6:QlHuy0nH 122.audit report 审计报告
XkUwO ] M7Xn=jc 123.entity 被审计单位
{l/`m.Z P(b~3NB) 124.addressee of the audit report 审计报告的收件人
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3s; dlZ2iDQ% 125.unqualified opinion 无保留意见
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N8x&<H =s.0 f:( 127.disclaimer of opinion 无法表示意见
#t Pc<p6m +:aNgO#e8 128.adverse opinion 否定意见
3e-E/6zH6 <ir]bQT 查看《
注会考试《审计》中的128个英文单词(一) 》
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