61.assessed level of material misstatement risk 重大错报风险的评估水平
JFFluL=- o 3JSh= 62.simall business 小规模企业
lokKjs 1pAcaJzf 63.accounting system
会计系统
otX/sg.B* hBi/lHu' 64.test of control 控制测试
+Jh1D_+!9 '0w</g 65.walk-through test 穿行测试
7n,=`0{r 0.)q5B` 66.communication 沟通
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68.reperformance of internal control 重新执行
z(Z7[#. 0Wj,=9q 69.audit evidence
审计证据
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V WK0:3q(P 70.substantive procedures 实质性程序
E0AbVa. |DYgc$2pN 71.assertions 认定
U"=Lzo.0 0S96x}]J B 72.esistence 存在
Y#QXvo% 3Ak'Ue 73.occurrence 发生
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Deuye _F8THYg ( 74.completeness 完整性
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D]xe \)?+6D'# 75.rights and obligations 权利和义务
SlG^ H 8@Bm2?$}g 76.valuation and allocation 计价和分摊
udXzsY9Ng >#)%/Ti}DU 77.cutoff 截止
%o5'M^U 6_:I~TTX 78.accuracy 准确性
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zhJ0to[%? m/"([Y_ 80.inspection 检查
--EDr>'D5P $6(a6! 81.supervision of counting 监盘
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Si@6'sw 1[J|AkN 83.confirmation 函证
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I{W 9J?lNq 84.computation 计算
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aX*) P 85.analytical procedures 分析程序
~KRS0^ wqi0%Cu* 86.vouch 核对
vZW[y5 )E}@h%d 87.trace 追查
}LeS3\+UHl JEaTDV_ 88.audit sampling 审计抽样
9ln=f= a#k7 aOT0 89.error 误差
3H0B+F2XQ }%z%}V@(& 90.expected error 预期误差
Q6wa-Y, @%G?Nht]o 91.population 总体
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92.sampling risk 抽样风险
YYT#{>& wZN_YFwQ 93.non- sampling risk 非抽样风险
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y9Z- x +*Z'oC BJ, 94.sampling unit 抽样单位
YCQ$X _m[DieR 95.statistical sampling 统计抽样
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,S}X\ m[KmXPFht1 96.tolerable error 可容忍误差
!n` |k EZN!3y| m 97.the risk of under reliance 信赖不足风险
R :(-"GW' Uqb]&2 98.the risk of over reliance 信赖过度风险
~\8(+qIv%f 0#DEh|? 99.the risk of incorrect rejection 误拒风险
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JSi0-S[Y{ 100. the risk of incorrect acceptance 误受风险
7F6B vzFpXdt 101.working trial balance 试算平衡表
/s~S\dG 8Y.9%@ 102.index and cross-referencing 索引和交叉索引
i#hFpZ6u k@un}}0r 103.cash receipt 现金收入
92t.@!m` B~7!v${ 104.cash disbursement 现金支出
~bCA8 Eh ";irE 105.bank statement 银行对账单
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;Le 106.bank reconciliation 银行存款余额调节表
b0YEIV<$ 6o7t eX 107.balance sheet date
资产负债表日
];4!0\M Y*PfU+y~ 108.net realizable value 可变现净值
QxdC[t$Lp (y 7X1Qc) 109.storeroom 仓库
?h&?`WO( &H]/'i- 110.sale invoice 销售发票
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SQ5M 111.price list 价目表
BjsT 9?6W/ ~^V&n`*7D 112.positive confirmation request 积极式询证函
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#C -PAEJn5$O 113.negative confirmation request 消极式询证函
*$W&jfW GPK\nz} 114.purchase requisition 请购单
r+8D|stS d_M+W@{ 115.receiving report 验收报告
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@{#yEP `H6~<9r 116.gross margin 毛利
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"mf$E| +Gt9!x}#e 118.material requisition 领料单
*>KBDFI ~(ke'`gJ0- 119.inventory-taking 存货盘点
?nGi if kuy?n-1g 120.bond certificate 债券
B(++*#T!^m DJL.P6 -W 121.stock certificate 股票
,M;9|kE* rBNVI;JZW 122.audit report 审计报告
^0}ma*gi~ +h4W<YnW 123.entity 被审计单位
mGj)Zrx> O*~z@"\ 124.addressee of the audit report 审计报告的收件人
r!?ga WC`h+SC`. 125.unqualified opinion 无保留意见
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LmAWZ4Y 126.qualified opinion 保留意见
p>`rTaeZg oT):#,s 127.disclaimer of opinion 无法表示意见
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S^hqC 128.adverse opinion 否定意见
J8alqs7 #`*uX6C 查看《
注会考试《审计》中的128个英文单词(一) 》
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