61.assessed level of material misstatement risk 重大错报风险的评估水平
u?"="-^ 0N^+d,Xt. 62.simall business 小规模企业
h;,1BpbM ^R=`<jx 63.accounting system
会计系统
$2\8Rn6' 7mq&]4-G 64.test of control 控制测试
)7 q"l3e"u gUNhN1= 65.walk-through test 穿行测试
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V1B!5N< 66.communication 沟通
ulxfxfd M^[;{p2uZ 67.flow chart 流程图
5CZyA`3V^5 hH 5}%/vF 68.reperformance of internal control 重新执行
4XNheP;b s>m2qSu 69.audit evidence
审计证据
w%.hALN5-C sEFQ8S 70.substantive procedures 实质性程序
dpTsTU!\ Qn7T{ BW 71.assertions 认定
PQDLbSe)\ p;>A:i 72.esistence 存在
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JIVM 73.occurrence 发生
y92R}e\M R|n 74.completeness 完整性
@>HTbs6W 9T;4aP>6j# 75.rights and obligations 权利和义务
k?Z:=.YW Ec!!9dgRQ 76.valuation and allocation 计价和分摊
?D6uviQg |]4!WBK 77.cutoff 截止
4d`YZNvZW/ =}0Uw4ub(u 78.accuracy 准确性
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#1Y^3n 79.classification 分类
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>8,C^~$1 80.inspection 检查
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+_n@t" 81.supervision of counting 监盘
6@s!J8! eCYPd-d 82.observation 观察
-NXxxK N[po)}hp 83.confirmation 函证
H].|K/-p !BsQJ_H 84.computation 计算
=0pt-FQ fZ$b8 85.analytical procedures 分析程序
q#tUDxf(| bZ\R0[0 86.vouch 核对
SXk.7bMV6 .\ ;'>qy 87.trace 追查
j(=w4Sd_W Ipk;Nq 88.audit sampling 审计抽样
,WRm{v0f^ M76p=* 89.error 误差
A`n>9|R #7i*Diqf9 90.expected error 预期误差
lS4r pbU_ fOV_ >]u 91.population 总体
/W/e%. ~w?02FU 92.sampling risk 抽样风险
vN Bg&m W:_-I4q~ 93.non- sampling risk 非抽样风险
FJ_7<4ET +/ZIs|B4,z 94.sampling unit 抽样单位
w"v!+~/9 qYC&0`:H 95.statistical sampling 统计抽样
w\)K0RN 4yyw:" 96.tolerable error 可容忍误差
$-}&RW9 8zp?WUb 97.the risk of under reliance 信赖不足风险
XwY,xg&o =SJ#6uFS 98.the risk of over reliance 信赖过度风险
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$G".PWc eFG/!b<17 100. the risk of incorrect acceptance 误受风险
q&25,zWD *?FVLE 101.working trial balance 试算平衡表
GbSCk}> <T}^:2G| 102.index and cross-referencing 索引和交叉索引
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\ %Mcvb.? 2_q/<8t 104.cash disbursement 现金支出
!*-|!Vz F7DA~G! 105.bank statement 银行对账单
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wVAz3 106.bank reconciliation 银行存款余额调节表
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资产负债表日
@ap!3o8,9 ui%#f1Iq 108.net realizable value 可变现净值
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;8 109.storeroom 仓库
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~ p<Gz 110.sale invoice 销售发票
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t<45[~[ 7m2iL#5[ 112.positive confirmation request 积极式询证函
c,a8#Og if*V-$[I 113.negative confirmation request 消极式询证函
"*bLFORkq' LKM018H> 114.purchase requisition 请购单
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9B)0 ~O}r<PQ 116.gross margin 毛利
W`[VLi}fe 2u]G]:ml 117.manufacturing overhead 制造费用
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5 'gY?=,dF> 118.material requisition 领料单
\@@ G\\)er {8m&Z36E 119.inventory-taking 存货盘点
So ziFI \l/(L5gY 120.bond certificate 债券
x{pj`'J) u`XRgtI{g? 121.stock certificate 股票
Ic'D#m 2XR!2_)O5 122.audit report 审计报告
#(tdJ<HvC| 1UMEbb 123.entity 被审计单位
jkk%zu 1)~|{X+~ 124.addressee of the audit report 审计报告的收件人
RvR.t"8 :W)lt28_ 125.unqualified opinion 无保留意见
g:!U,<C^a Fg`<uW]TFZ 126.qualified opinion 保留意见
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b (* XpANaqH\ 128.adverse opinion 否定意见
JZ}zXv o33t~@ RX 查看《
注会考试《审计》中的128个英文单词(一) 》
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