61.assessed level of material misstatement risk 重大错报风险的评估水平
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lP-kZA! 62.simall business 小规模企业
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会计系统
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-!JlM@ kkG_ +Y 65.walk-through test 穿行测试
>J?jr&i re2Fv:4{ 66.communication 沟通
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eEF YGi/]^Nba 67.flow chart 流程图
ejDCmD u>j 5`OXo 68.reperformance of internal control 重新执行
[k}dES# 1'gKZB)TG7 69.audit evidence
审计证据
FL5ibg U=_~{[/ 70.substantive procedures 实质性程序
!e9N3Ga F?!};~$=Z 71.assertions 认定
7v.#o4nPK ,Uv{dG 72.esistence 存在
KLj 4LOs p,!fIx 73.occurrence 发生
$ $W{HsX m7weR>aS4 74.completeness 完整性
]wJ}-#Kx `S uS)RhA) 75.rights and obligations 权利和义务
?nj"Ptzs jcT{ugpq 76.valuation and allocation 计价和分摊
ktkn2Twa/ w50.gr7 77.cutoff 截止
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pnj(o 78.accuracy 准确性
dVjcK/T< |8&\N 79.classification 分类
V!j K3vc .eZPp~[lAN 80.inspection 检查
p=#'B*'w FCUVP,"T 81.supervision of counting 监盘
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WF 82.observation 观察
.Bm ^3A oP 6.t-<dU 83.confirmation 函证
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7TMDZ* F}VS) 85.analytical procedures 分析程序
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!HT> 1"~O"m sb 87.trace 追查
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i1 J, (U<%n 90.expected error 预期误差
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Q0[CH~ dvrvpDoE. 92.sampling risk 抽样风险
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`8jSt\ BIHHRCe:@n 93.non- sampling risk 非抽样风险
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c6DT S>vVjq?~l( 94.sampling unit 抽样单位
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O= 95.statistical sampling 统计抽样
-=v/p*v0o DLg `Q0`M5 96.tolerable error 可容忍误差
JaB tX' =F!",a~ 97.the risk of under reliance 信赖不足风险
f0HV*%8 ~Q{[fy= 98.the risk of over reliance 信赖过度风险
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:B &zg$H,@Qp 99.the risk of incorrect rejection 误拒风险
+0JH"L5! ,_TH@0{ 100. the risk of incorrect acceptance 误受风险
_z"ci$[ -?2 &5YB 101.working trial balance 试算平衡表
C4X{Ps\ It!.*wp 102.index and cross-referencing 索引和交叉索引
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_]6&PZXk 1Q2k>q8 103.cash receipt 现金收入
L`VQ{|&3V jmZ|b6 104.cash disbursement 现金支出
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.@<. 105.bank statement 银行对账单
pyb}ha v2W"+QS}u 106.bank reconciliation 银行存款余额调节表
eA~_)-Z- X=!n,=xI 107.balance sheet date
资产负债表日
4.Jaw+ "*H'bzK 108.net realizable value 可变现净值
l#5k8+s ZF11v(n 109.storeroom 仓库
EL)/5-=S D+vl%(g 110.sale invoice 销售发票
vY+_tpuEH C\hZ;Z1 111.price list 价目表
VEdnP+D 59%f|.Z) 112.positive confirmation request 积极式询证函
`'WY'\|C 4d3]pvv 113.negative confirmation request 消极式询证函
4-?`# /w0v5X7 114.purchase requisition 请购单
|Bf:pG! Kt&$Si 115.receiving report 验收报告
5M.n'* ~"4 vd 3 116.gross margin 毛利
9 %.<V_$ (qc!-Isd~[ 117.manufacturing overhead 制造费用
5 xzB1n8 Xy(SzJ% 118.material requisition 领料单
S|5lx7 aK=3`q 119.inventory-taking 存货盘点
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odT7Gq S5[RSAbf*t 121.stock certificate 股票
N~K)0RETn 3~1lVU: 122.audit report 审计报告
p(b1I+! JI#Enh!Lv 123.entity 被审计单位
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@ 6V H% d}B_ll#j- 125.unqualified opinion 无保留意见
) GT?Wd #*aGzF 126.qualified opinion 保留意见
$}"Wta ~[/c'3+4qn 127.disclaimer of opinion 无法表示意见
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gNG!B 128.adverse opinion 否定意见
%JH_Nw.P kG7,1teMk 查看《
注会考试《审计》中的128个英文单词(一) 》
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