61.assessed level of material misstatement risk 重大错报风险的评估水平
x"/DCcZ 7 YS 'Tf 62.simall business 小规模企业
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会计系统
Ltv!;^Q5 S5o\joc 64.test of control 控制测试
.`./MRC S87E$k 65.walk-through test 穿行测试
L!:8yJK z4CqHS~% 66.communication 沟通
'mwgHo<u S*"uXTS 67.flow chart 流程图
].AAHu5 q<Tx'Y a 68.reperformance of internal control 重新执行
j@g`Pm%u` ANIx0*Yl( 69.audit evidence
审计证据
c5 ^CWk K ^/'zU, 70.substantive procedures 实质性程序
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Bnek pl#2JA8 71.assertions 认定
S10"yhn(-t YK xkO 72.esistence 存在
SSr#MIS? &TgS$c5k 73.occurrence 发生
.wH`9aq;5@ pCacm@(hG 74.completeness 完整性
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gv Ms4~P6;% 75.rights and obligations 权利和义务
]1Wh3C o]R*6$ 76.valuation and allocation 计价和分摊
[P:+n7= ,l !841/TR b 77.cutoff 截止
z D "n7; pL [JGn 78.accuracy 准确性
XRQz~Py nYFM^56>_ 79.classification 分类
$O'IbA 1 eP` 80.inspection 检查
G'#f*) f `;~A 81.supervision of counting 监盘
Jn :h;|9w &':Ecmo~` 82.observation 观察
*J D-|mK VTUY#+3 83.confirmation 函证
#fGI#]SG? m%ec=%L9 84.computation 计算
<%Al(Lm0 c1Rn1M,2k 85.analytical procedures 分析程序
e 48N[p \rpXG9 86.vouch 核对
rv?4S`Z,x$ V|3^H^\5P 87.trace 追查
.QvH7 TSKT6_IJw 88.audit sampling 审计抽样
K[q{)>,9 drwD3jx0xv 89.error 误差
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PDgd'y B?nw([4m 91.population 总体
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v {j8M78 }3 92.sampling risk 抽样风险
H`bS::JI- 0$g;O5y"i 93.non- sampling risk 非抽样风险
<B&vfKO^h 1c\KRK4 94.sampling unit 抽样单位
H$ZLtPv5 |[_%zV;p>v 95.statistical sampling 统计抽样
}vXiq T VPr`[XPXb 96.tolerable error 可容忍误差
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`? k 97.the risk of under reliance 信赖不足风险
p]eVby" kXroFLrY 98.the risk of over reliance 信赖过度风险
i5 0c N<o l`<1Y| 99.the risk of incorrect rejection 误拒风险
koa-sy )#L 5W!#,jz 100. the risk of incorrect acceptance 误受风险
e>2KW5. 6Z l#$>P 101.working trial balance 试算平衡表
Q?2GwN *djVOC 102.index and cross-referencing 索引和交叉索引
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~1/*F%8 103.cash receipt 现金收入
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Q ~f mVWq X #>:9 105.bank statement 银行对账单
F};T<# ?,`g h}> 106.bank reconciliation 银行存款余额调节表
-V&nlP 8#nAs\^ 107.balance sheet date
资产负债表日
~p`[z~| R > [2*o" 108.net realizable value 可变现净值
Alk+MwjR Ay6]vU 109.storeroom 仓库
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O2:1aG 110.sale invoice 销售发票
N9#5 P! x=03WQ8 111.price list 价目表
,R\e x =c -EJj j { 112.positive confirmation request 积极式询证函
`&:>?Y/X2 Iw4[D#o 113.negative confirmation request 消极式询证函
VXnWY8\ C]Q`!e 114.purchase requisition 请购单
Iqci}G%r Nwo*tb: 115.receiving report 验收报告
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w` ..R JHa6B 116.gross margin 毛利
3Rhoul[S B7wzF" 117.manufacturing overhead 制造费用
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Q@!XVQx4 118.material requisition 领料单
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M.\XG}RR {oS/Xa 121.stock certificate 股票
!sp`oM Xf[;^?]X 122.audit report 审计报告
<=Saf. *a^wYWa 123.entity 被审计单位
?[|A sw1t H.;2o(vD 124.addressee of the audit report 审计报告的收件人
D~FIv IML.6<,(Z 125.unqualified opinion 无保留意见
oE_*hp+ W!"Oho' 126.qualified opinion 保留意见
<J>k%,:B 29l bOi 127.disclaimer of opinion 无法表示意见
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\WF 128.adverse opinion 否定意见
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{V dOK]Su 查看《
注会考试《审计》中的128个英文单词(一) 》
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