61.assessed level of material misstatement risk 重大错报风险的评估水平
MiRH i<g0 R<UjhCvx. 62.simall business 小规模企业
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Z/-%Eb]L1 63.accounting system
会计系统
DvOg|XUU0 G#@<bg3 64.test of control 控制测试
pNiqb+^nz :L`z~/6 65.walk-through test 穿行测试
2DV{gF &u=FLp5 66.communication 沟通
KMbBow3o*~ _%1.D0<~-E 67.flow chart 流程图
+#B%Y K|LR K=(&iq!VO 68.reperformance of internal control 重新执行
a}>GQu*y M$&>"%Oi 69.audit evidence
审计证据
?N|PgNu X fs)O7x-B( 70.substantive procedures 实质性程序
!Aw.f! n.1a1 Tf 71.assertions 认定
z0Zl' ^E:;8h4$9 72.esistence 存在
0e7v ?UT sJM}p5V 73.occurrence 发生
T >-F~?7Sv MPL2#YU/a 74.completeness 完整性
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75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
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SeX q?0goL 77.cutoff 截止
0?`#ko7~d QiRzA4-zq 78.accuracy 准确性
d,0pNav) cxv)LOl- 79.classification 分类
jcG4h/A EhVnt#`Si 80.inspection 检查
WYzY#-j %vThbP#mR| 81.supervision of counting 监盘
#{?oUg>$ UNAuF8>K 82.observation 观察
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Y{0p 83.confirmation 函证
;;`KkNysm 6R,;c7Izhd 84.computation 计算
e| l?NXRX {U<htl4 85.analytical procedures 分析程序
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< 1r.p<s 86.vouch 核对
T(}da**X Ud9\;Qse 87.trace 追查
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; 88.audit sampling 审计抽样
QMsnfG v m$v[ 89.error 误差
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mP} Fca?'^X 90.expected error 预期误差
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k l W>Kwl*Cis" 91.population 总体
?@,:\ ,G @]7\.>) 92.sampling risk 抽样风险
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JjCf<ktE. 93.non- sampling risk 非抽样风险
y7Ub~qU 0qZ)$YKq 94.sampling unit 抽样单位
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0jS/U|0 95.statistical sampling 统计抽样
x?F{=\z/o %2+]3h>g 96.tolerable error 可容忍误差
#}Cwn$ (M=Br 97.the risk of under reliance 信赖不足风险
2u:j6ic M#p,Z F 98.the risk of over reliance 信赖过度风险
zhe5i;M `sXx,sV?B 99.the risk of incorrect rejection 误拒风险
CG7LF f:SF&t* 100. the risk of incorrect acceptance 误受风险
u rOG Oa$ [4t KJ+v 101.working trial balance 试算平衡表
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u0e#iX 102.index and cross-referencing 索引和交叉索引
uj@<_|7 }X?*o`sW 103.cash receipt 现金收入
LNb![Rq 7AiCQWf9 104.cash disbursement 现金支出
pSP_cYa#(# Ss:,#| 105.bank statement 银行对账单
? `KOW N'1~ wxd 106.bank reconciliation 银行存款余额调节表
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MW_7[y Hn~1x'$ 107.balance sheet date
资产负债表日
MocH>^, $^!w`>0C 108.net realizable value 可变现净值
!O-+h0Z M&FuXG% 109.storeroom 仓库
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yv;}5 110.sale invoice 销售发票
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-* #77UKYj2L- 111.price list 价目表
|DD?3#G01 o0L#39`'g 112.positive confirmation request 积极式询证函
(ZK >WoV .7FI% 113.negative confirmation request 消极式询证函
hl:eF:'hm \sd"iMEi 114.purchase requisition 请购单
q@9i3*q; `[CJtd2\ 115.receiving report 验收报告
81cmG`G7 ^Q>*f/.KN 116.gross margin 毛利
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wM_]+ 117.manufacturing overhead 制造费用
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@E2nF|N %b;+/s2W 119.inventory-taking 存货盘点
=fG8YZ( 836m5/kH[ 120.bond certificate 债券
[{F7Pc 29^bMau)v 121.stock certificate 股票
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|'6-wD. ?8@*q6~8 122.audit report 审计报告
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=7fh1XnW R+0"B 124.addressee of the audit report 审计报告的收件人
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:# 125.unqualified opinion 无保留意见
r5!M;hU1j acY[?L_6J 126.qualified opinion 保留意见
q&Wwtqc9 TSSt@xQ+ 127.disclaimer of opinion 无法表示意见
0t?<6-3`/ 9Fx z!-9m 128.adverse opinion 否定意见
:s '"u] N>%KV8>{L 查看《
注会考试《审计》中的128个英文单词(一) 》
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