61.assessed level of material misstatement risk 重大错报风险的评估水平
{0Ol/N;|D =LeVJGF 62.simall business 小规模企业
9rvxp; #t9=qR~" 63.accounting system
会计系统
q.hc%s2? 1{fwr1b 64.test of control 控制测试
D*2p HDae_. 65.walk-through test 穿行测试
j/` qd(=B pl^"1Z=* 66.communication 沟通
uZ39Vx />j+7ts 67.flow chart 流程图
k;Ny%%5 Q!A3hr$IF 68.reperformance of internal control 重新执行
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mH JI#Enh!Lv 69.audit evidence
审计证据
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"v 3x;y}:wQa 70.substantive procedures 实质性程序
@ 6V H% d}B_ll#j- 71.assertions 认定
?0)XS< r1H['{$ 72.esistence 存在
g(}8n bTA Gy Xs{* 73.occurrence 发生
Hn'2'Vu Rb>RjHo S 74.completeness 完整性
:@807OYzy 2BU)qv- 75.rights and obligations 权利和义务
x%?*]*W +AC-f2 76.valuation and allocation 计价和分摊
DP'Dg /D 3[O =2 77.cutoff 截止
7(+ZfY~w" bqwW9D( 78.accuracy 准确性
F p=Q$J| ^3@a0J=F 79.classification 分类
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snO 80.inspection 检查
oHFDg?Z` la{:RlW 81.supervision of counting 监盘
F0^~YYRJV 6XCX#4'i% 82.observation 观察
lJ1xx }k{U c]v3dHE_h 83.confirmation 函证
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{gHscj;SM 8q[WfD 85.analytical procedures 分析程序
yN f=Kl <hC3#dNRd 86.vouch 核对
ITY!=>S- U;dt-3?=.h 87.trace 追查
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p=8tf# 88.audit sampling 审计抽样
Uht:wEr #$rT 4Nc; 89.error 误差
}Fe{s; GoA>sK 90.expected error 预期误差
HD^~4\% !w\;Q8irN 91.population 总体
u,9U0ua@; ewPd hCK 92.sampling risk 抽样风险
>w# 3fTJ d?X6x 93.non- sampling risk 非抽样风险
&Zy=vk* T.N7` 94.sampling unit 抽样单位
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#x6 w/Dm 96.tolerable error 可容忍误差
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g6=( _ShJ3\,K 97.the risk of under reliance 信赖不足风险
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r>@/XYK&\ ;//qjo 99.the risk of incorrect rejection 误拒风险
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l {NqGWkGt*b 100. the risk of incorrect acceptance 误受风险
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NK}q\$ J%B?YO, 101.working trial balance 试算平衡表
g7yHhF>%X #$)rwm.jW? 102.index and cross-referencing 索引和交叉索引
CrQ&-!Eh KA2B3\ 103.cash receipt 现金收入
u;1NhD<n <4bo7XH 104.cash disbursement 现金支出
jM<Ihmh| Vs(Zs[ 105.bank statement 银行对账单
nQVBHL> j2n@8sCSO 106.bank reconciliation 银行存款余额调节表
H;L&G|[ z:7F5!Z 107.balance sheet date
资产负债表日
G\AQql(f4 f|E'eFrFk 108.net realizable value 可变现净值
SkUP9 m,q<R1 109.storeroom 仓库
>p:fWQ6 E#]%e^ 110.sale invoice 销售发票
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m8Hly 111.price list 价目表
h /Nt92 AtYYu 112.positive confirmation request 积极式询证函
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MIZ- 113.negative confirmation request 消极式询证函
4 l(o{{ Ry~LhU: 114.purchase requisition 请购单
F9hWB17u ri`|qy6! | 115.receiving report 验收报告
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o`0H(\en 116.gross margin 毛利
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?J-KB3Uv3 117.manufacturing overhead 制造费用
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Tkm}^ J n/=v\K@ 119.inventory-taking 存货盘点
>fQN"(tf I78pul8! 120.bond certificate 债券
?^p8]Va% $Yc9><i 121.stock certificate 股票
LOzKpvGl H_]kR&F8 122.audit report 审计报告
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PlNaasV MG>;|*$% 123.entity 被审计单位
;wZ.p"T9^ LPF?\mf ^4 124.addressee of the audit report 审计报告的收件人
`SrVMb( +=4b5*+qG 125.unqualified opinion 无保留意见
4Rq"xYGXh Nx'j+>bz>y 126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见
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pDQ,v" vD t?N9 查看《
注会考试《审计》中的128个英文单词(一) 》
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