61.assessed level of material misstatement risk 重大错报风险的评估水平
(p2a{v}fEz 4v?S`w:6 62.simall business 小规模企业
eX$Biv1N F%|(pHk 63.accounting system
会计系统
HU'E}8%t6 l:[=M:#p 64.test of control 控制测试
[p(C:rH lubS{3< 65.walk-through test 穿行测试
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r8 66.communication 沟通
#QB`'2)vw ]zm6;/S 67.flow chart 流程图
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0Nx 68.reperformance of internal control 重新执行
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,c n `<Ftn 69.audit evidence
审计证据
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i}YnJ 70.substantive procedures 实质性程序
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M&K 71.assertions 认定
=wQ=` R3<+z 72.esistence 存在
*5NffiA}- - t+Mh. 73.occurrence 发生
$ S49v =sm(Z;" 74.completeness 完整性
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w&y* 75.rights and obligations 权利和义务
<eI;Jph5 'SY&-<t( 76.valuation and allocation 计价和分摊
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1Li@O[%X< 77.cutoff 截止
0Nfj}sXCWE 'K!kJ9oqe 78.accuracy 准确性
wVVe L$28 nGt8u4gcP 79.classification 分类
C+mU_g> hG67%T'}A 80.inspection 检查
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gG 81.supervision of counting 监盘
0v_8YsZ!`$ A_.QHUjpx 82.observation 观察
A>?fbY2n s*IfXv 83.confirmation 函证
D)_Ei'+*l JVkawkeX 84.computation 计算
0D'Wr(U( :QVGY^c 85.analytical procedures 分析程序
>W;i2%T B'Wky>5) 86.vouch 核对
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2mP nqBuC 87.trace 追查
_(hwU>. Zx_m?C_2_ 88.audit sampling 审计抽样
Y8PT`7gd` dc05,Bz 89.error 误差
c&++[ ZwMw g t 90.expected error 预期误差
@I&"P:E0F; _a&|,ajy> 91.population 总体
2]+.8G7D% a3;.{6el)H 92.sampling risk 抽样风险
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[D/Sz5` asg>TOW 93.non- sampling risk 非抽样风险
Cu:Zn% b5DrwX{Ff 94.sampling unit 抽样单位
gNwXOd u !A!\S/x4 95.statistical sampling 统计抽样
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3 96.tolerable error 可容忍误差
k3 l q8Dwu3D 97.the risk of under reliance 信赖不足风险
V5B-S.i@ M2}<gRL*}J 98.the risk of over reliance 信赖过度风险
Z=0W@_s R~~rqvLm 99.the risk of incorrect rejection 误拒风险
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^{Ep/ME= 100. the risk of incorrect acceptance 误受风险
MbfzGYA2~ Wv"tAseu 101.working trial balance 试算平衡表
Q(UGwd1 {0 ~0 102.index and cross-referencing 索引和交叉索引
*K|aK p} vi8~j 103.cash receipt 现金收入
yUO|3ONT ^%&x{F. 104.cash disbursement 现金支出
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^667 1c#'5~nB 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
ZRB 0OH 3Mx@ 107.balance sheet date
资产负债表日
Db(_T8sU (L$~zw5gr 108.net realizable value 可变现净值
hZ<btN.y5 iwQ-(GjM[A 109.storeroom 仓库
AiZFvn[n8 Nb~dw;t 110.sale invoice 销售发票
#[y<h3f] Eap/7U1Q 111.price list 价目表
= O1;vc}AA |*KS<iHr% 112.positive confirmation request 积极式询证函
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;o_^C 113.negative confirmation request 消极式询证函
T-C#xmY( 8a`+h# 114.purchase requisition 请购单
}l(m5 6WN(22Io 115.receiving report 验收报告
^8NLe9~p3? z5`8G =A 116.gross margin 毛利
pEVgJ/> *)bd1B# 117.manufacturing overhead 制造费用
l]Ui@X 8.CKH4h 118.material requisition 领料单
oY%"2PW1B /*AJr 119.inventory-taking 存货盘点
sr+gD*@h _t|G@D{ 120.bond certificate 债券
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121.stock certificate 股票
?Z Rkn+; Fkcx+d 122.audit report 审计报告
t0e{|du [Iw>|q<e 123.entity 被审计单位
@1v3-n= }2ql?K 124.addressee of the audit report 审计报告的收件人
W ""*hJ {b'}:aMc 125.unqualified opinion 无保留意见
=!(*5\IM G;C8Kde 126.qualified opinion 保留意见
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ToaGQh 127.disclaimer of opinion 无法表示意见
SbS$(Gt#Bv 3J'73)y 128.adverse opinion 否定意见
X<~k =qwA WVS$O99Y 查看《
注会考试《审计》中的128个英文单词(一) 》
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