61.assessed level of material misstatement risk 重大错报风险的评估水平
B{dR/q3;@ \[CPI`yQe 62.simall business 小规模企业
]A]EED.ZH um}%<Cy[ 63.accounting system
会计系统
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65.walk-through test 穿行测试
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R- d:"#_ 66.communication 沟通
!$1'q~sO mR|;}u;d 67.flow chart 流程图
6.(L8.jv ZaKT~f%%z 68.reperformance of internal control 重新执行
ob(S/t J6s@}@R1 69.audit evidence
审计证据
M&q3xo"w 4eh~/o&h 70.substantive procedures 实质性程序
UifuRmn f?P>P23 71.assertions 认定
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"s\ 72.esistence 存在
hP$v,"$ L';b908r2 73.occurrence 发生
R8(Bt73 ab/^z0GT 74.completeness 完整性
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tuU <Z:Fnp 75.rights and obligations 权利和义务
FQp@/H^ /jB0 76.valuation and allocation 计价和分摊
_O w]kP=' 4n9c 77.cutoff 截止
^U@-Dp,k+ 9s9_a4t5 78.accuracy 准确性
|OarE2 P"k`h=>!4 79.classification 分类
{S*:pG:+q +`_Km5= 80.inspection 检查
nbf w7u DM[gjfMXu 81.supervision of counting 监盘
}u9wD08x G1z0q3< B 82.observation 观察
898=9`7e "eOFp\vPr 83.confirmation 函证
?K>=>bS^h -q6d&D'B+ 84.computation 计算
1nAAs;`' \7elqX`.yY 85.analytical procedures 分析程序
}g]O_fN7~ Du7DMo=l 86.vouch 核对
x |0@T ? *s[bq;$ 87.trace 追查
~P@6fK/M JA(M'&q4 88.audit sampling 审计抽样
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YgfQ{3^I 89.error 误差
lAZn0EU n+q a/< 90.expected error 预期误差
9%MHIY5 ){S/h<4m 91.population 总体
yD\[`!sWk 9 U!-Zn! 92.sampling risk 抽样风险
E6njmdu XI8rU)q 93.non- sampling risk 非抽样风险
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DuzJQSv 94.sampling unit 抽样单位
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9X%H$>s SIr^\iiOB 97.the risk of under reliance 信赖不足风险
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KB6'sj Th%2pwvER 99.the risk of incorrect rejection 误拒风险
k6|wiSyu <-avC/M$d 100. the risk of incorrect acceptance 误受风险
z:a%kZQ!0 gxf{/EjH 101.working trial balance 试算平衡表
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n$z+g>~N mYRW/8+g 103.cash receipt 现金收入
IJz=SV p%?m|(4f 104.cash disbursement 现金支出
//W7$DYEG L28DBj E)A 105.bank statement 银行对账单
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g("/ {iRXK 106.bank reconciliation 银行存款余额调节表
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资产负债表日
6Rcl HU uhJnDo 108.net realizable value 可变现净值
W!.vP~ > CQGq}.Jt! 109.storeroom 仓库
,y%4QvG7a hCvK2Xu 110.sale invoice 销售发票
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AIK99 111.price list 价目表
[(65^Zl` Rz\:)<G 112.positive confirmation request 积极式询证函
7%g8&d |2'u@<(Z/ 113.negative confirmation request 消极式询证函
d=~-8]%\ Z&w/JP? 114.purchase requisition 请购单
Q#a<T4l P9/Bc^5' 115.receiving report 验收报告
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lt9(^d _RI!Z 116.gross margin 毛利
"jFRGgd79 Mb0l*'ZF 117.manufacturing overhead 制造费用
zJ9[),;7B XoZPz 118.material requisition 领料单
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A|Z%aL 121.stock certificate 股票
8:QnxrODP Cvk n2T 122.audit report 审计报告
d \[cFe1d qT}AY.O%^ 123.entity 被审计单位
I]dt1iXu_{ }/cMG/% 124.addressee of the audit report 审计报告的收件人
Rfuq(DwD6 q[rBu9 125.unqualified opinion 无保留意见
;3 |Z}P ^qgOgu 126.qualified opinion 保留意见
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z(Eg6 127.disclaimer of opinion 无法表示意见
BEfp3|Stb ]z{f)`;I 128.adverse opinion 否定意见
bm Hl\? f:)%+)U<Xm 查看《
注会考试《审计》中的128个英文单词(一) 》
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