61.assessed level of material misstatement risk 重大错报风险的评估水平
2gvS`+<TP )i-`AJK-'v 62.simall business 小规模企业
/3"S_KE1@+ Xn!=/<TIVz 63.accounting system
会计系统
+tlbO? b?9'-hK< 64.test of control 控制测试
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t26| A 65.walk-through test 穿行测试
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i-k(/Y0 <dk9n}y<, 67.flow chart 流程图
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审计证据
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TN" 7w0=i Z>K 71.assertions 认定
P}PMRAek +hWeN&A 72.esistence 存在
>R/^[([;] @6b;sv1W 73.occurrence 发生
8,m: Qbj:^{`>( 74.completeness 完整性
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%ZlnGr G~4|]^`g 76.valuation and allocation 计价和分摊
1T3YFt@&I dp1t] 77.cutoff 截止
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k.F(*kh K*MI8') 80.inspection 检查
Au?(_*/0 dnX^ ? 81.supervision of counting 监盘
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rmnnV[@o 82.observation 观察
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9**u\H)P6 -| t|w:& 84.computation 计算
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xm<sH!,j inx0W3d"T 86.vouch 核对
rg+3pX\{ TGPHjSZ1 87.trace 追查
*WXqN!: O`(it%Ho! 88.audit sampling 审计抽样
),I7+rY }pPt- k 89.error 误差
>5]w\^QN9_ 'P)[=+O?t 90.expected error 预期误差
x6*.zo5e $U5$*R@jo[ 91.population 总体
A}n5dg0u kI$p~ 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
: ]JsUb{YK p$%g$K 94.sampling unit 抽样单位
%^8>= @sb00ad2q 95.statistical sampling 统计抽样
evGUSol?:n }=."X8zOI8 96.tolerable error 可容忍误差
]r1C 8uhB&qxB 97.the risk of under reliance 信赖不足风险
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gIXc-=Ut 98.the risk of over reliance 信赖过度风险
wZUR i0~L[v9l< 99.the risk of incorrect rejection 误拒风险
ZZl4| `<l|XPv 100. the risk of incorrect acceptance 误受风险
Kx[z7]1@ F1o"H/:n 101.working trial balance 试算平衡表
U^X8{,8O 5Bc)QKh`l| 102.index and cross-referencing 索引和交叉索引
\it<]BN 6hm6h7$F1 103.cash receipt 现金收入
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V_7xXuM/ <ByDT$E_ 105.bank statement 银行对账单
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资产负债表日
eL!G, W >(HUW^T/9z 108.net realizable value 可变现净值
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#8d$%F)) .el_pg 110.sale invoice 销售发票
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62LQUl]< uy;3s=03^ 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
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B+ G1'w50Yu 114.purchase requisition 请购单
DEC,oX!bI1 Fk,3th 115.receiving report 验收报告
ptuW}"F GS3ydN<v 116.gross margin 毛利
J=U7m@))Y# m"vV=6m|\ 117.manufacturing overhead 制造费用
SwuadN _n{6/ 118.material requisition 领料单
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.9g\WH#qD| 119.inventory-taking 存货盘点
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&8Fy Yazpfw 7'd 122.audit report 审计报告
. yu %GS)9{T& 123.entity 被审计单位
|R*fw(=W MJXm7<( 124.addressee of the audit report 审计报告的收件人
tZXtt=M w sEvJ!$Tt?I 125.unqualified opinion 无保留意见
?t}[Wi}7 {+t'XkA 126.qualified opinion 保留意见
uj/le0 N]yk<55 127.disclaimer of opinion 无法表示意见
9AL\6@<a* <$njU=YE& 128.adverse opinion 否定意见
T+4Musu{V "5jZS6A] 查看《
注会考试《审计》中的128个英文单词(一) 》
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