61.assessed level of material misstatement risk 重大错报风险的评估水平
#nDL ^EUQ449<p 62.simall business 小规模企业
o"f%\N0_8 LA>dkPB 63.accounting system
会计系统
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64.test of control 控制测试
nFVbQa~ yT 2vO_rH 65.walk-through test 穿行测试
GMyoSe%1/ -MsuBf 66.communication 沟通
a1_o.A @]<DR*< 67.flow chart 流程图
1=- X<M75 uk1v7#p 68.reperformance of internal control 重新执行
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审计证据
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%z 70.substantive procedures 实质性程序
L5TNsLx ( B0NN>)h 71.assertions 认定
fCs\Q IcO9V<Q| 72.esistence 存在
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P~} 73.occurrence 发生
b^@`uDb6 upZYv~Sa 74.completeness 完整性
n,1NJKX aJ% e'F[ 75.rights and obligations 权利和义务
U3(L.8(sA e=YO.HT 76.valuation and allocation 计价和分摊
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>.n 77.cutoff 截止
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O (0O`A~M3 78.accuracy 准确性
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QB 1=c 79.classification 分类
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n^\gkCi EXv\FUzo 80.inspection 检查
2M!+gk=+ 1nw$B[ 81.supervision of counting 监盘
~Q3WBOjn Y*h`), 82.observation 观察
hXj* {vT '|h./.K 83.confirmation 函证
DtI%-I. k4]R]=Fh. 84.computation 计算
}7f 1(#{7 '33Yl+h 85.analytical procedures 分析程序
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sS 86.vouch 核对
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^F;Z%5P= 87.trace 追查
: 8p2Jxm iT)2 ?I6! 88.audit sampling 审计抽样
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ZULa# 89.error 误差
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90.expected error 预期误差
q(w1VcLZ 0KNH=;d} 91.population 总体
hO:)=}+H Q&:92f\y 92.sampling risk 抽样风险
ORFr7a'K XPR:_ 93.non- sampling risk 非抽样风险
+c~O0U1 :7 s#5b 94.sampling unit 抽样单位
zEA{%)W ba8-XA_~U 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险
SWe!9Y$ @$N*lrM2 99.the risk of incorrect rejection 误拒风险
'/]fZ| =~(L JPo6 100. the risk of incorrect acceptance 误受风险
ijR*5#5h }]Z,\lA 101.working trial balance 试算平衡表
l[x`*+ON:2 Kuzy&NI^w 102.index and cross-referencing 索引和交叉索引
A~%g" 0B!mEg 103.cash receipt 现金收入
h P6fTZ=Ln =*U%j 104.cash disbursement 现金支出
V< 9em7 X/?h!Y} 105.bank statement 银行对账单
joSr,'x h&^/, G 106.bank reconciliation 银行存款余额调节表
nd*!`P NnSI)*%' 107.balance sheet date
资产负债表日
/Va&k4 RQ$o'U9A 108.net realizable value 可变现净值
6nhfI\q3wY hPCSLJ 109.storeroom 仓库
|Jx2"0:M _sD]Viqc 110.sale invoice 销售发票
EJSgTtp2 E]e[Ty1 111.price list 价目表
&VBD2_T D9pxe qf+= 112.positive confirmation request 积极式询证函
9zM4D {)dEO0 p 113.negative confirmation request 消极式询证函
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#u)$Ds VIlQzM;%^ 114.purchase requisition 请购单
]|\>O5eeu tg%WVy2 115.receiving report 验收报告
crOtQ ^9m]KEucd7 116.gross margin 毛利
JKu6+V jO (>@syF%PB 117.manufacturing overhead 制造费用
Z ysUz oXZ@* 118.material requisition 领料单
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-|iA!w#31 G^eFS; 120.bond certificate 债券
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nr9#3Lb i?s&\3--Y 122.audit report 审计报告
-<HvhW $hY]EB 123.entity 被审计单位
-*{(#k$ tS.b5$Q 124.addressee of the audit report 审计报告的收件人
n;T mjr{L{H=?+ 125.unqualified opinion 无保留意见
"u$]q1S !6i 126.qualified opinion 保留意见
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_ 4!b'%) 127.disclaimer of opinion 无法表示意见
?+JxQlVDt- wP *a>a 128.adverse opinion 否定意见
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:n/SC 查看《
注会考试《审计》中的128个英文单词(一) 》
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