61.assessed level of material misstatement risk 重大错报风险的评估水平
A@4Cfb@ _gHJ4(?w 62.simall business 小规模企业
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会计系统
b({2|R @UA>6F 64.test of control 控制测试
xFJ>s-g* 2+'&||h 65.walk-through test 穿行测试
DmYm~hzJ 7D,+1>5^Ne 66.communication 沟通
Kr<O7t0X cGDA0#r 67.flow chart 流程图
fAK e1#}/U 68.reperformance of internal control 重新执行
p81~Lk*Hz@ W^x[maz 69.audit evidence
审计证据
>2rFURcD a36<S0R 70.substantive procedures 实质性程序
P_;oSN|> nL$tXm-x 71.assertions 认定
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M"[FYw[ 72.esistence 存在
o8" [6Ys OygYP 73.occurrence 发生
Og["X0j V3-LVgM% 74.completeness 完整性
j6\{j#q 6 3HxQH 75.rights and obligations 权利和义务
1F=x~FMvY r"n)I$ 76.valuation and allocation 计价和分摊
\3KCZ Zd%*,\`S 77.cutoff 截止
-~5yl} W&"FejD 78.accuracy 准确性
rnW i<Se :( `Q4D~l 79.classification 分类
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]2( GVg0)} 80.inspection 检查
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} N>/U%01a 81.supervision of counting 监盘
YrdK@I 2@ad! h 82.observation 观察
4-TM3Cw`d& }/=VnCfU 83.confirmation 函证
{30A1>0#P /5o~$S 84.computation 计算
^ PD a |OC6yN *P) 85.analytical procedures 分析程序
# OJD<=") eVy,7go h 86.vouch 核对
]6%| L X<1# )xC 87.trace 追查
m1(rAr1 xD~:= ]G 88.audit sampling 审计抽样
vX{]_ m\Dbb.vBvW 89.error 误差
2nwP-i WUHijHo5(8 90.expected error 预期误差
4WNWn#M nJ6bC^*)U 91.population 总体
kY*D s; rc"Z$qU? 92.sampling risk 抽样风险
<)rol $Q?<']|A 93.non- sampling risk 非抽样风险
~O<Bs{8 . [C~a 94.sampling unit 抽样单位
i |C'_gw`n Jo2:0<VL 95.statistical sampling 统计抽样
FzNs >* ATwPfo8jx@ 96.tolerable error 可容忍误差
7VR+EV W#ev 97.the risk of under reliance 信赖不足风险
,3x3&c .aNy)Yu8 98.the risk of over reliance 信赖过度风险
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Tl3 ]A'E61t<n 99.the risk of incorrect rejection 误拒风险
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- %rYd=Ri 100. the risk of incorrect acceptance 误受风险
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%+n% 101.working trial balance 试算平衡表
5*~G7/hT wVp 102.index and cross-referencing 索引和交叉索引
1{_;`V b^rPw@ 103.cash receipt 现金收入
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w2 104.cash disbursement 现金支出
@<;0h| bz,C%HFA 105.bank statement 银行对账单
iFpJ/L H htAD Y 106.bank reconciliation 银行存款余额调节表
$o5<#g"/T TTu<~GH 107.balance sheet date
资产负债表日
Ub0g{ c?IFI 108.net realizable value 可变现净值
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aT(K 109.storeroom 仓库
e0qU2 66!cfpM 110.sale invoice 销售发票
3lQGU bZz ,' 111.price list 价目表
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F^z&s]^~ ^pIT,|myY7 113.negative confirmation request 消极式询证函
~}PB&`%7 rISg`- 114.purchase requisition 请购单
6]1cy&SG [ lW~v:W 115.receiving report 验收报告
v?vm-e ]+Ik/+Nz 116.gross margin 毛利
c/%i,N\5 ,p {|f}0 117.manufacturing overhead 制造费用
Y?ouB =*_T;;E 118.material requisition 领料单
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s8Bbet tUaDwIu# 121.stock certificate 股票
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Y`.FSs 122.audit report 审计报告
!hdOH3h = Y|stxeOC 123.entity 被审计单位
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)!+~q!A 124.addressee of the audit report 审计报告的收件人
o-H\vtOjE 8A}cxk 125.unqualified opinion 无保留意见
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:|Q }]VFLBl`w 127.disclaimer of opinion 无法表示意见
z3>ldT _!2bZ:emG 128.adverse opinion 否定意见
.ww~'5b0 #2{H!jr 查看《
注会考试《审计》中的128个英文单词(一) 》
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