61.assessed level of material misstatement risk 重大错报风险的评估水平
uN9J?j*ir p[7?0 ( 62.simall business 小规模企业
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e07J~ 63.accounting system
会计系统
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f$q:4 64.test of control 控制测试
{6gY6X-R SuFGIb7E 65.walk-through test 穿行测试
T<K/bzB3z tQmuok4"d 66.communication 沟通
@XN|R N2$uw@s 67.flow chart 流程图
I9O%/^5^[w sJ5Ws%q 68.reperformance of internal control 重新执行
&v g[k#5 HCZVvsG 69.audit evidence
审计证据
LV`tnt's yp"h$ 70.substantive procedures 实质性程序
:L5k#E"u tu5T^"BqO 71.assertions 认定
91ndr@*| ?[c{pb,| 72.esistence 存在
,<!v!~Iy }ISc^W) t 73.occurrence 发生
GVld]ioycG g&?{^4t] 74.completeness 完整性
#(G"ya "-:-!1;Ji 75.rights and obligations 权利和义务
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/xw}]Fa5 BL1d=%2R 77.cutoff 截止
B2l5}"{` b;IzK' 78.accuracy 准确性
e^yfoE<7 K2!GpGZu 79.classification 分类
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57[tUO pmgPBiU> 81.supervision of counting 监盘
jAak,[~; ,C}s8|@k 82.observation 观察
QyD(@MFxb (DY&{vudF 83.confirmation 函证
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BD?u|Fd,i: ;C,t`( 86.vouch 核对
A\ r}V- ^5rB/y, 87.trace 追查
mKuY=#R P 7[ZoUWx 88.audit sampling 审计抽样
Hd57Iw ,ut7`_Fy 89.error 误差
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&ME#<r B,U|V 90.expected error 预期误差
z^u*e U88gJ[$ 91.population 总体
aW_Pv~ !nL>Ly 92.sampling risk 抽样风险
sQBKzvFO3 [,sm]/Xlc 93.non- sampling risk 非抽样风险
00/ RBs5 QzS=oiL 94.sampling unit 抽样单位
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D.*r*c6 95.statistical sampling 统计抽样
OM?FpRVU8 ko~D;M: 96.tolerable error 可容忍误差
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27 97.the risk of under reliance 信赖不足风险
`t3w|%La} T'!p{Fbg; 98.the risk of over reliance 信赖过度风险
lP*p7Y ' QXEz[R 99.the risk of incorrect rejection 误拒风险
9D]bCi\ lf#5X)V 100. the risk of incorrect acceptance 误受风险
Dg*'n S/dj])g 101.working trial balance 试算平衡表
B*:W`}G]_c >?[?W|k7V 102.index and cross-referencing 索引和交叉索引
Qt>Bvu Q Hi nJ}MF 103.cash receipt 现金收入
9XmbHS[0V |f1RhB 104.cash disbursement 现金支出
hWi2S!*Y cCs@[D#O1 105.bank statement 银行对账单
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'LYN{ E+cx8( 107.balance sheet date
资产负债表日
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W#39 110.sale invoice 销售发票
kQ"Ax? b ki|OowP 111.price list 价目表
IZuP{7p$ Q-J} :U 112.positive confirmation request 积极式询证函
NIHcX6Nw A<IV"bo 113.negative confirmation request 消极式询证函
]e$n ;tuW Z%JAX>v&B 114.purchase requisition 请购单
~( :$c3\ @(IA:6GN 115.receiving report 验收报告
4kR;K!@k [8>#b_> 116.gross margin 毛利
r,q.RWuII -@Z9h)G| 117.manufacturing overhead 制造费用
MzF,is G 2uM 6 118.material requisition 领料单
f|Nkk*9$ $3xDjiBb 119.inventory-taking 存货盘点
uK0L> }(oWXwFb&W 120.bond certificate 债券
|h6,.#n |@VhR(^O$ 121.stock certificate 股票
oJ|m/i) WR_B:%W. 122.audit report 审计报告
AoY!f'Z %Vfr#j$= 123.entity 被审计单位
( dh9aR_a $`P]%I} 124.addressee of the audit report 审计报告的收件人
fi%lN_Ev? {\X$vaF 125.unqualified opinion 无保留意见
(a"/cH =i6k[ rg 126.qualified opinion 保留意见
yv: Op\;R *+(eH#_2/ 127.disclaimer of opinion 无法表示意见
qDgy7kkQ qcge#S> 128.adverse opinion 否定意见
uX6p^KNm5 X9?0`6Li 查看《
注会考试《审计》中的128个英文单词(一) 》
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