61.assessed level of material misstatement risk 重大错报风险的评估水平
WA.\*Nqz e K{}4zuZ 62.simall business 小规模企业
"t&{yBQ0u JF qf;3R 63.accounting system
会计系统
dNVv4{S =!-5+I#e 64.test of control 控制测试
~j,TVY ]~a_d) 65.walk-through test 穿行测试
%XXkVK` 8gmn6dCf 66.communication 沟通
j[S`^2 '%3{jc-} 67.flow chart 流程图
IB7tAG8 ~%q7Vmk9 68.reperformance of internal control 重新执行
e.6Dl_ (@ea|Fd#4 69.audit evidence
审计证据
gf$HuCh| 1BD6l2y 70.substantive procedures 实质性程序
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G U09 d0C8*ifFO 71.assertions 认定
~B@}R u2`xC4>c 72.esistence 存在
%9c|%#3 d7bjbJwu 73.occurrence 发生
':;LrTc'K T~Y g5J 74.completeness 完整性
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Lw1]& u"F;OT\>g 75.rights and obligations 权利和义务
'}O!2W&Y]% 6dT|;koWbm 76.valuation and allocation 计价和分摊
uU+s!C9r $k(9 U\y- 77.cutoff 截止
V}`M<A6: Ry%YM,K3 78.accuracy 准确性
HRRngk#lV 712=rUI%! 79.classification 分类
8D~Dd!~P q=[U}{ 80.inspection 检查
[n<.fw8$b x9*ys;~w 81.supervision of counting 监盘
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T)d!$ 82.observation 观察
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V^:"ne `Wwh`]#"~d 83.confirmation 函证
QBj Y&(vY U5wTGv4S| 84.computation 计算
vadM1c*z n^Au*' 85.analytical procedures 分析程序
2wOy}: S^g]:Xh& 86.vouch 核对
.5k^f5a Y_shy6"KH 87.trace 追查
5k`e^ARf \R;K>c7= 88.audit sampling 审计抽样
2vXGO|W "w1(g=n 89.error 误差
6(5c7R# hd=j56P5P 90.expected error 预期误差
gx&7 3f<J 9_`3IJ 91.population 总体
3V!x?H$ \1khyF' 92.sampling risk 抽样风险
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d%LL?O 93.non- sampling risk 非抽样风险
0JOju$Bl, Oylp:_<aT 94.sampling unit 抽样单位
b2%blQgo f8F1~q 95.statistical sampling 统计抽样
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5I^0' 96.tolerable error 可容忍误差
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In(7\ 97.the risk of under reliance 信赖不足风险
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SCTFJ0 g BH?l/ 98.the risk of over reliance 信赖过度风险
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0<"tl0p_ 99.the risk of incorrect rejection 误拒风险
YmA) @1@U yL4 -4 100. the risk of incorrect acceptance 误受风险
nvwDx*[qN O^D c&w 101.working trial balance 试算平衡表
-q|*M:R i!ds {`d 102.index and cross-referencing 索引和交叉索引
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hGqz[K 103.cash receipt 现金收入
vzQyE0T/ dR%q1Y&` 104.cash disbursement 现金支出
0I6499FQ CYMM*4# 105.bank statement 银行对账单
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nou> )<tzm'Rc 107.balance sheet date
资产负债表日
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+sSg=N7i 109.storeroom 仓库
N_*u5mfQX xg4T` ]) 110.sale invoice 销售发票
P|yGx)'^P 7n$AkzO0 111.price list 价目表
sd]0Hx[ 4E,hcu 112.positive confirmation request 积极式询证函
+KYxw^k}"7 +EQpD. 113.negative confirmation request 消极式询证函
KX$qM g1j vC s6#PR$ 114.purchase requisition 请购单
h7)VJY u_hE7#i 115.receiving report 验收报告
z;``g"dSw w@4t$bd7 116.gross margin 毛利
m.|qVN &P{o{ 117.manufacturing overhead 制造费用
@5JLjCN :tg@HyY) 118.material requisition 领料单
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Gl dH SCy Q;d+]xj 120.bond certificate 债券
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g3Cl[s AD0ptHUBa 121.stock certificate 股票
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xop-f#U* 122.audit report 审计报告
?nj"Ptzs jcT{ugpq 123.entity 被审计单位
ktkn2Twa/ w50.gr7 124.addressee of the audit report 审计报告的收件人
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pnj(o 125.unqualified opinion 无保留意见
`bBfNI?3d* |8&\N 126.qualified opinion 保留意见
V!j K3vc .eZPp~[lAN 127.disclaimer of opinion 无法表示意见
<yPq;#z(! H'j_<R N 128.adverse opinion 否定意见
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WF 查看《
注会考试《审计》中的128个英文单词(一) 》
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