61.assessed level of material misstatement risk 重大错报风险的评估水平
*UyV@ $&e(V6A@ 62.simall business 小规模企业
=V,'f } 1XLe 63.accounting system
会计系统
Txfb-f!mv\ Y?5yzD: 64.test of control 控制测试
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z2JIb 65.walk-through test 穿行测试
YwF6/JA0^ eh`V#%S= 66.communication 沟通
h3)KT+7. zEhy0LLm 67.flow chart 流程图
O\D({> .nSupTyG 68.reperformance of internal control 重新执行
Ch.T}% <HzAh<_@F 69.audit evidence
审计证据
"FXS;Jf _L=vK=, 70.substantive procedures 实质性程序
W?l .QQk .gPsJ?b 71.assertions 认定
@B'Mu:|f :>;psR 72.esistence 存在
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R_N<j qIqk@u 74.completeness 完整性
hL3,/^;E , xBZ9|2Y s 75.rights and obligations 权利和义务
Fd\XDc[g #y*=UV|h 76.valuation and allocation 计价和分摊
u:S@'z> aEk*-v#{ 77.cutoff 截止
C5WCRg5& )4`Ml*7x 78.accuracy 准确性
c==Oio(" N*SgP@Bt 79.classification 分类
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8\M 80.inspection 检查
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. 81.supervision of counting 监盘
*M|\B|A. wrO>#`Z 82.observation 观察
<{U{pCT% vl5n%m H>^ 83.confirmation 函证
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_ <;Q=?'* 84.computation 计算
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* 85.analytical procedures 分析程序
)PG,K4z K8UAz" 86.vouch 核对
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NK XsOOkf\_ 87.trace 追查
_M&.kha uTU4Fn\$L 88.audit sampling 审计抽样
46zaxcY<! #c^Q<&B 89.error 误差
8Wj=|Ow-q .?p}: 90.expected error 预期误差
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@uCD 91.population 总体
yo*iv+l @"I#b99 92.sampling risk 抽样风险
|w JZU |%}s$*s 93.non- sampling risk 非抽样风险
j&/.[?K mU=6"A0
U 94.sampling unit 抽样单位
q`aY.dD=O fl"y@;;#h 95.statistical sampling 统计抽样
S(J\<)b ~}5Ml_J$,l 96.tolerable error 可容忍误差
7rSUSra k,7+=.6 97.the risk of under reliance 信赖不足风险
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Is@a,k 98.the risk of over reliance 信赖过度风险
mbBRuPEa=u |mk}@OEf 99.the risk of incorrect rejection 误拒风险
uit-Q5@~ *|HZ&} 100. the risk of incorrect acceptance 误受风险
B"PHJj ,0Zn hS)kq 101.working trial balance 试算平衡表
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tgzs 102.index and cross-referencing 索引和交叉索引
Tq84Fn!HJ> "rGOw'!q> 103.cash receipt 现金收入
#Q3PzDfj eFSC^ 104.cash disbursement 现金支出
b|dCEmFt =YGP%}_.p{ 105.bank statement 银行对账单
M%{?\)s {TncqA 106.bank reconciliation 银行存款余额调节表
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OIu]: 2 1~7{# 107.balance sheet date
资产负债表日
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6.lb\ hRr1#'& 108.net realizable value 可变现净值
9*KMbd^T b!]0mXU 109.storeroom 仓库
*e<Eu>fW#& cH;TnuX 110.sale invoice 销售发票
+oy&OKCa (s"iC:D6U 111.price list 价目表
ch>Vv"G> yvz?4m"_yB 112.positive confirmation request 积极式询证函
PDIclIMS'F JT|u;Z*n 113.negative confirmation request 消极式询证函
A*;?U2 Yu^H*b 114.purchase requisition 请购单
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8 115.receiving report 验收报告
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Dk<HF MdH97L)L.0 116.gross margin 毛利
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117.manufacturing overhead 制造费用
<'[Ku;m NLQE"\#a 118.material requisition 领料单
fYhR#FVI NQC3!=pQ}Y 119.inventory-taking 存货盘点
[8@kx Cq i<m$#6<Z 120.bond certificate 债券
iS1Gb$? %f(S'<DhC 121.stock certificate 股票
MCeu0e^) kT^*>=1 122.audit report 审计报告
wn+j39y?ZY V5a?=vK9 123.entity 被审计单位
=3|pHc hJ4 !7*(!as 124.addressee of the audit report 审计报告的收件人
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4;C*Fa 125.unqualified opinion 无保留意见
't(}Rq@ %X4-a%512 126.qualified opinion 保留意见
&$qF4B* d(fPECv( 127.disclaimer of opinion 无法表示意见
a}KK{Vqo` a@#Q:O)4 128.adverse opinion 否定意见
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Bjxqm 查看《
注会考试《审计》中的128个英文单词(一) 》
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