61.assessed level of material misstatement risk 重大错报风险的评估水平
wv\w;' Zw ^kmSL" 62.simall business 小规模企业
q@nP}Pv&5 JU^lyi! 63.accounting system
会计系统
?MgUY)X a{qM2P(S 64.test of control 控制测试
'VlDh`<W 8(~K~q[Cr 65.walk-through test 穿行测试
+gJ8{u!=k "hzB9*"t 66.communication 沟通
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z&o 67.flow chart 流程图
R}4So1 e= .njMqW5 68.reperformance of internal control 重新执行
DW_1,:,?7l s0k`p<q 69.audit evidence
审计证据
@M5#S7q"; @EnuJe 70.substantive procedures 实质性程序
OVhE??# q(.:9A*0 71.assertions 认定
"F.;Dv9V[0 1>E<8&2[L 72.esistence 存在
Nz],IG. GJtZ&H 73.occurrence 发生
EioB%f3 Od%"B\ 74.completeness 完整性
=W BTm d[V;&U 75.rights and obligations 权利和义务
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(W^~NT 76.valuation and allocation 计价和分摊
.QN>z-YA6: bS"fkf9 77.cutoff 截止
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/1 78.accuracy 准确性
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#r 79.classification 分类
.5y+fL qIIv6''5@ 80.inspection 检查
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h9Y%{v 81.supervision of counting 监盘
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<qw Y#lk6 82.observation 观察
jg\Z;_!W @)4]b+8Z 83.confirmation 函证
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b2acW m|:_]/*qE 84.computation 计算
<F=xtyl7 (r D_(%o 85.analytical procedures 分析程序
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9`;Q 87.trace 追查
zOa_X~!@ ?`#/ 8PN 88.audit sampling 审计抽样
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Jc 89.error 误差
Y~(Md@!0S @p NNq 90.expected error 预期误差
cQ"~\ HO}Hh[{V9 91.population 总体
(Yis:%c\! ,]cD 92.sampling risk 抽样风险
_cJ2\`M !gv`FE9y 93.non- sampling risk 非抽样风险
_Gjk;|Sx<I p-/|mL 94.sampling unit 抽样单位
vOc 9ZE n_(/JE> 95.statistical sampling 统计抽样
.b-f9qc= A0q|J/T 96.tolerable error 可容忍误差
d~`x )B( h}cy D7Wn 97.the risk of under reliance 信赖不足风险
!/3B3cG D*F4it. 98.the risk of over reliance 信赖过度风险
j;fpQ_KL c(n&A~*AJ% 99.the risk of incorrect rejection 误拒风险
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$h^Y 100. the risk of incorrect acceptance 误受风险
q"<ac qK z3K6%rb- 101.working trial balance 试算平衡表
PV/77{' cgm~> 102.index and cross-referencing 索引和交叉索引
WeQk<y $d)ca9 103.cash receipt 现金收入
d\61;C \e'R@ 104.cash disbursement 现金支出
V%YiAr> fbL\?S,w 105.bank statement 银行对账单
MF'$~gxo KOp162X>r 106.bank reconciliation 银行存款余额调节表
jlBanGs? , 'ZD=4_ 107.balance sheet date
资产负债表日
G_k~X" UF<uU-C" 108.net realizable value 可变现净值
Rx);7j/5 2GWMlI 109.storeroom 仓库
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gal4 QzzW x2 110.sale invoice 销售发票
2#<xAR fD07VBS yl 111.price list 价目表
2cq I[t@0 l*kPOyB 112.positive confirmation request 积极式询证函
'eJ+JM<0% OV%Q3$15 113.negative confirmation request 消极式询证函
5K<5kHpvJ{ hvuIxqv !y 114.purchase requisition 请购单
M\Z6$<H?U GA?87N 115.receiving report 验收报告
ywb4LKD y6IXd W 116.gross margin 毛利
LF~*^n> @:U+9[ 117.manufacturing overhead 制造费用
|/2y-[;: &Ibu>di4[ 118.material requisition 领料单
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sm\f0P!rv S6+y?,^ 120.bond certificate 债券
Bnb#{tL &/uu)v 121.stock certificate 股票
pDh{Z g6t P4F3Dc 122.audit report 审计报告
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[F;ug 123.entity 被审计单位
1 29q`u; 0\:(ageY? 124.addressee of the audit report 审计报告的收件人
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CW 125.unqualified opinion 无保留意见
CMCO}# PC[c/CoD 126.qualified opinion 保留意见
98WZ){+,m VH(S=G5Yb 127.disclaimer of opinion 无法表示意见
#SX8=f`K5 Pp|*J^U 4 128.adverse opinion 否定意见
*3&fqBg aS pWsT 查看《
注会考试《审计》中的128个英文单词(一) 》
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