61.assessed level of material misstatement risk 重大错报风险的评估水平
'K|Jg.2 ,E7+Z' ; 62.simall business 小规模企业
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会计系统
'*4>&V.yX $O\I9CGr$ 64.test of control 控制测试
iJ8 5okv' SW94(4qo 65.walk-through test 穿行测试
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`2WtA_ 66.communication 沟通
L&D+0p^lI :eK(9o 67.flow chart 流程图
Z>897> uj8G6'm% 68.reperformance of internal control 重新执行
V)pn)no'V 25bbuhss 69.audit evidence
审计证据
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|1H-[Y( G,jv Mb`+ 70.substantive procedures 实质性程序
[{s 1=c BIu%A]e" 71.assertions 认定
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I$p% 7z.(pg= 72.esistence 存在
cImOZx UJ\[^/t 73.occurrence 发生
d]3c44kkK{ ^A&i$RRO 74.completeness 完整性
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75.rights and obligations 权利和义务
ywSV4ZtM \>B$x@-wg 76.valuation and allocation 计价和分摊
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77.cutoff 截止
96V@+I z XI [f 78.accuracy 准确性
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g431+O0K1 y_s^dQe 80.inspection 检查
9+z5$ TO(2n8'fdO 81.supervision of counting 监盘
5hhiP2q 4t C-msTf 82.observation 观察
4$5d*7 .Lwp`{F/ 83.confirmation 函证
9/8#e+L b`W2^/D 84.computation 计算
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{4Wg: 85.analytical procedures 分析程序
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:x.( sIVVF#0}] 86.vouch 核对
JYAtQTOR /w!!jj^ 87.trace 追查
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t.4 BLepCF38 88.audit sampling 审计抽样
\d"uR@$3mG qD/GYqvm 89.error 误差
5l(8{,NDt @Cnn8Y&' 90.expected error 预期误差
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[`ltK Z+gG.|"k 91.population 总体
aEO`` W : ~RY 92.sampling risk 抽样风险
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NG J0 IInsq 93.non- sampling risk 非抽样风险
FnZMW, P T%[&[8{8 94.sampling unit 抽样单位
#hKaH - j mQbpv'N 95.statistical sampling 统计抽样
Zb \E!>V m'!smSx8 96.tolerable error 可容忍误差
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6=I4F K)D5%?D 97.the risk of under reliance 信赖不足风险
~BUzyc% n?UFFi+a 98.the risk of over reliance 信赖过度风险
D2,2Yy5y bu2@~ 99.the risk of incorrect rejection 误拒风险
+i\ +bR %Voq"}}N 100. the risk of incorrect acceptance 误受风险
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%fLd LR(Q.x 101.working trial balance 试算平衡表
J~e%EjN5e EgYM][:UU 102.index and cross-referencing 索引和交叉索引
x)]_]_vX tx+KxOt9Y 103.cash receipt 现金收入
qe/|u3I<lF u|G&CV#r 104.cash disbursement 现金支出
Ar;uq7c,G >qqI6@h]c 105.bank statement 银行对账单
ORc20NFy7 M*+MhM- 106.bank reconciliation 银行存款余额调节表
96VJE,^h |}?o=bO 107.balance sheet date
资产负债表日
Lddk:u&J @)\{u$ 108.net realizable value 可变现净值
~Z{IdE 51)Q&,Mo# 109.storeroom 仓库
eG@0: ,Ky-3p> 110.sale invoice 销售发票
+WH|nV~lQ "3?N*,U_ 111.price list 价目表
G\;a_]Q dF`\ewRFn 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
lMQ_S" 2#XYR>[ 114.purchase requisition 请购单
_MI8P/ =_"[ &^ 115.receiving report 验收报告
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* j "^V?e5 116.gross margin 毛利
)' hOW*v O:I"<w 9_1 117.manufacturing overhead 制造费用
MjNq8'$" ~vGX(8N 118.material requisition 领料单
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q!O B?03n v90)G8|q 120.bond certificate 债券
h(>eHP Ch;wvoy 121.stock certificate 股票
-".q=$f r](%9Y 122.audit report 审计报告
Mx]![O.ye O/N@Gz[g% 123.entity 被审计单位
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</jzM?i B(zcoWQ*B 125.unqualified opinion 无保留意见
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! O^L#(8bC 126.qualified opinion 保留意见
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?6#F9\ 127.disclaimer of opinion 无法表示意见
)*CDufRFz 3+uCTn0% 128.adverse opinion 否定意见
<aPbKDF~V #J):N 查看《
注会考试《审计》中的128个英文单词(一) 》
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