61.assessed level of material misstatement risk 重大错报风险的评估水平
u83J@nDQ lW<PoT 62.simall business 小规模企业
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会计系统
GRMiQa tcI}Ca>u 64.test of control 控制测试
A"`foI$0 .R)PJc5^ 65.walk-through test 穿行测试
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j ~CtL9m3tO 67.flow chart 流程图
y[>;]R7' ^BUYjq%(` 68.reperformance of internal control 重新执行
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z@N N+zKr/ 69.audit evidence
审计证据
;WgJ<&33 3VI4X 70.substantive procedures 实质性程序
'sLiu8G DvPlV q~ 71.assertions 认定
SaC d0. h q ud\K+ 72.esistence 存在
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cHcmgW\4 ygeDcnvR] 74.completeness 完整性
?gJOgsHJP R-NS,i={ 75.rights and obligations 权利和义务
Gq_-Val]" XGJj3-eW{ 76.valuation and allocation 计价和分摊
klQC2drS fR)m%m 77.cutoff 截止
/R~1Zj2& 0E?jW7yr 78.accuracy 准确性
qP2ekI:y BJgW,huLy 79.classification 分类
W ZazJ=27} ?notxE7 ] 80.inspection 检查
_2k]3z? z ^_*& 81.supervision of counting 监盘
|l&vkRrN H~GQ;PhRx 82.observation 观察
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f a^Tmu 83.confirmation 函证
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nt;haeJ ebS0qo[oLH 85.analytical procedures 分析程序
`(v='$6} F6o_b4l 86.vouch 核对
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XO-Prs 87.trace 追查
]Pry>N3G5 @[#$J0qq 88.audit sampling 审计抽样
X/z6"*(|/ `Ja?fI'H- 89.error 误差
6el;Erp [cTe54n 90.expected error 预期误差
D'L'#/hK S!Omy:=;i 91.population 总体
P&j(,7 NZP.0coY 92.sampling risk 抽样风险
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${$b{ o@#Y8M 93.non- sampling risk 非抽样风险
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95.statistical sampling 统计抽样
}8@M@ ,ldI2] 96.tolerable error 可容忍误差
%honO@$ 0{[m%eSK' 97.the risk of under reliance 信赖不足风险
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)LJnLo+ 99.the risk of incorrect rejection 误拒风险
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B3H|+ 100. the risk of incorrect acceptance 误受风险
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({-GOw46 101.working trial balance 试算平衡表
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Y5 (RUT{)p[ 102.index and cross-referencing 索引和交叉索引
~by]xE1Eg 4Sm]>%F': 103.cash receipt 现金收入
{/X4(;~0 2RqbrY n 104.cash disbursement 现金支出
H;U)b{ iT;@bp 105.bank statement 银行对账单
#'-Sh7ycW 2:BF[c` 106.bank reconciliation 银行存款余额调节表
%/c+`Wd/l$ S#-wl2z 107.balance sheet date
资产负债表日
@*0cMO;SpG j:}J}P 108.net realizable value 可变现净值
Vs)--t ]J* ,g, 109.storeroom 仓库
6\u!E~zy L4b:F0 110.sale invoice 销售发票
Ti2Ls5H} ?;wpd';c 111.price list 价目表
SG?Nsp^%`B 1=|7mehL% 112.positive confirmation request 积极式询证函
l"q1?kaVg K]qM~v<A 113.negative confirmation request 消极式询证函
"F3]X)} e/*$^i+S 114.purchase requisition 请购单
?9HhG?_x /wxE1][. 115.receiving report 验收报告
h'i{&mS_b AsPx? 116.gross margin 毛利
8>7RxSF =\,uy8HX 117.manufacturing overhead 制造费用
FYb34LY ( 7ws{) 118.material requisition 领料单
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120.bond certificate 债券
xr qv@/kJ -UZ@G~K 121.stock certificate 股票
"c(Sysl.L @)>D))+ 122.audit report 审计报告
aZet0?Qr 'JdkUhq1V 123.entity 被审计单位
'JZJFE7Z b$Hz3TJ( 124.addressee of the audit report 审计报告的收件人
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I*!i !@I}mQ ~ 125.unqualified opinion 无保留意见
hH->%* M wab!Ya 126.qualified opinion 保留意见
FG%j{_Ez TZ;p0^( 127.disclaimer of opinion 无法表示意见
]WUC:6x 2/36dGFH 128.adverse opinion 否定意见
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0G <hn8> 查看《
注会考试《审计》中的128个英文单词(一) 》
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