61.assessed level of material misstatement risk 重大错报风险的评估水平
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]+OYWp 62.simall business 小规模企业
EPwU{*F ?*UWg[ 63.accounting system
会计系统
qOmL\'8 w^cQL% 64.test of control 控制测试
<8~c7kT' vH}VieU 65.walk-through test 穿行测试
!r6Yq,3 IRR b^Q6 66.communication 沟通
CXGMc)#>f F <iV;+ 67.flow chart 流程图
^r<l#D, v6wg,,T 68.reperformance of internal control 重新执行
8LF=l1=~ K}N~KDW R| 69.audit evidence
审计证据
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}.!G>X 70.substantive procedures 实质性程序
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qcAJ3j s(Wys^[g 71.assertions 认定
%p7onwKq0 *yHz#u' 72.esistence 存在
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Gv7- x8c>2w;6x^ 74.completeness 完整性
J!|R1 W@zxGH$z> 75.rights and obligations 权利和义务
`wIWK7i Gh6U<;V?* 76.valuation and allocation 计价和分摊
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0,&] 2YJ 77.cutoff 截止
E:B<_ Rxr?T- 78.accuracy 准确性
(i\{hq/ ml)\R L 79.classification 分类
=b"{*Heuw GbQg(%2F 80.inspection 检查
UHk)!P> LEN=pqGJ. 81.supervision of counting 监盘
'ahZ*@kr RZVZ#q(DU 82.observation 观察
![4_K':= Hj1?c,mo4 83.confirmation 函证
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[ *2.h*y'u 85.analytical procedures 分析程序
q-@&n6PEOZ pVzr]WFx 86.vouch 核对
3A =\Mb XL; WU8> 87.trace 追查
5-H"{29 h3GUFiZ. 88.audit sampling 审计抽样
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ct y,OG9iD:h 89.error 误差
$tc1te )lz)h*%# 90.expected error 预期误差
p)z#%BY56 ={]POL\ A 91.population 总体
sV0NDM0 N9*QQ0 92.sampling risk 抽样风险
Yi[MoYe/K De{ZQg) 93.non- sampling risk 非抽样风险
X f;R'a,$ }}rp/16 94.sampling unit 抽样单位
xzFQ)t& 0`v-pL0| 95.statistical sampling 统计抽样
z TPNQ0=| 'R-g:X\{ 96.tolerable error 可容忍误差
^qVBg BPb O:~J_Wwl! 97.the risk of under reliance 信赖不足风险
ZCBF&.! @)!N{x? 98.the risk of over reliance 信赖过度风险
=\MAz[IDj )J+A2> 99.the risk of incorrect rejection 误拒风险
$-jj%kS AOwmPHEL 100. the risk of incorrect acceptance 误受风险
1U^KN~! Wi,)a{ 101.working trial balance 试算平衡表
O.\\)8xA Jk7 Am-.0 102.index and cross-referencing 索引和交叉索引
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~4twI*f J p^#G2 104.cash disbursement 现金支出
]O~$|Wk qUn+1.[% 105.bank statement 银行对账单
5}! 36SO\ Z.x]6 106.bank reconciliation 银行存款余额调节表
8GjETq%} MR5[|kHJT 107.balance sheet date
资产负债表日
9d( M%F XIdC1%pr; 108.net realizable value 可变现净值
;R<V-gab kkMChe};5 109.storeroom 仓库
rQ2TPX<?a vSv1FZu* 110.sale invoice 销售发票
GDiyFTr zuFPG{^\# 111.price list 价目表
nqTOAL9FF PY3bn).uR 112.positive confirmation request 积极式询证函
oQ*LP{M wuk\__f4 113.negative confirmation request 消极式询证函
:>_oOn[ _ jP2#w{xq 114.purchase requisition 请购单
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Dbq/t^ 4vvQ7e7 116.gross margin 毛利
,q7FK z{ SkCux 117.manufacturing overhead 制造费用
3-1a+7fD ;+#Nb/M 118.material requisition 领料单
% -+7=x <%rm?;PBl 119.inventory-taking 存货盘点
:)T*:51{# 6-g>(g 120.bond certificate 债券
cq3Z}Cp FgrVXb_q 121.stock certificate 股票
mI:^lp ab.B?bx 122.audit report 审计报告
9HlWoHuC Tow! 5VAM 123.entity 被审计单位
CPeu="[ G-R83Orl 124.addressee of the audit report 审计报告的收件人
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ylS6D 125.unqualified opinion 无保留意见
TXf60{:f x'OP0],# 126.qualified opinion 保留意见
kCoE;)y$ ;4GGXT++L 127.disclaimer of opinion 无法表示意见
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V[WLS ?-) Br42Qo2"T> 查看《
注会考试《审计》中的128个英文单词(一) 》
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