61.assessed level of material misstatement risk 重大错报风险的评估水平
D2E~c? V ZL #4X*zT 62.simall business 小规模企业
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会计系统
_Z#yI/5r V7N8m<Tf 64.test of control 控制测试
pTOS}A[dh 1Nx%uz 65.walk-through test 穿行测试
$f_;>f2N M cNj TD 66.communication 沟通
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8E D4}WJMQ7s 67.flow chart 流程图
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X<8(4p Za jQ B 68.reperformance of internal control 重新执行
]r$S{< _{_LTy%[ 69.audit evidence
审计证据
AVOqW0Z+y r5(OH3 70.substantive procedures 实质性程序
~ I]kY% UN`-;! 71.assertions 认定
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kej@,8 72.esistence 存在
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$A7[?Ai ? O#H `/z 74.completeness 完整性
:)q/8 0@ A_{QY&%m 75.rights and obligations 权利和义务
U2ecvq[T |LcN_,}6 76.valuation and allocation 计价和分摊
AXH4jQw G-Sw`HHo 77.cutoff 截止
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9JzYI^ 78.accuracy 准确性
JR$Dp&]I )cUc}Avg} 79.classification 分类
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|}QDC/ 80.inspection 检查
lR{eO~'~V 3`n5[RV 81.supervision of counting 监盘
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ro}plK(<WQ UQPd@IVu6 83.confirmation 函证
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hs2f3;) 7w@.)@5 85.analytical procedures 分析程序
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G,XhN *B)>5r 86.vouch 核对
`;hsOfo [9z<*@$- 87.trace 追查
hAfR Hd e|):%6# 88.audit sampling 审计抽样
6%U1%; A}~hc&J 89.error 误差
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iq5h[ 90.expected error 预期误差
n2Dnpe: "0`r]5 5d 91.population 总体
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4$lB{% (FH4\ 't) 92.sampling risk 抽样风险
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me1ac\ Rk"VFe>r 95.statistical sampling 统计抽样
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&F 96.tolerable error 可容忍误差
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wjq f u / 97.the risk of under reliance 信赖不足风险
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KKGAk\X @]H&(bw 99.the risk of incorrect rejection 误拒风险
q jDWA' dI>)4( ) 100. the risk of incorrect acceptance 误受风险
s:*gjoL z;#}uC 101.working trial balance 试算平衡表
Hi,_qlc+ Y'Wj7P 102.index and cross-referencing 索引和交叉索引
#mk#&i3"k baR{ 103.cash receipt 现金收入
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104.cash disbursement 现金支出
=bN[TD Ad@))o2 105.bank statement 银行对账单
>^|\wy JF: QQ\ 106.bank reconciliation 银行存款余额调节表
|A'8 'z&q HQt=.#GW 107.balance sheet date
资产负债表日
e>nRJH8pK 9@QP?=\Y 108.net realizable value 可变现净值
w,eYrxR|N ~K:#a$!%, 109.storeroom 仓库
&oTSff>p} >bz}IcZP 110.sale invoice 销售发票
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111.price list 价目表
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ESx C~'}RM 112.positive confirmation request 积极式询证函
*/nb%QV ;fee<7Ty 113.negative confirmation request 消极式询证函
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eW>IN]5 114.purchase requisition 请购单
0x[vB5R A[htG\A` 0 115.receiving report 验收报告
>W.Pg`'D wF?THkdFo 116.gross margin 毛利
5y}}?6n+ -M%n<,XN0 117.manufacturing overhead 制造费用
ZN%$k-2 |5e/ .T$ 118.material requisition 领料单
NZ7a^xT_) eoTOccb! 119.inventory-taking 存货盘点
ln9MVF'!& LtejLCf/ 120.bond certificate 债券
p8Lb*7W :E4i@ O7% 121.stock certificate 股票
j#-ZL-N (yc$W9 122.audit report 审计报告
r^WO$u|@i 2x$\vL0 123.entity 被审计单位
y'2K7\>E 1i bQ'bZ 124.addressee of the audit report 审计报告的收件人
A){kitx-i) /A|ofAr) 125.unqualified opinion 无保留意见
si3i#l&.b_ ?#pL\1"E 126.qualified opinion 保留意见
!*C^gIQGU Zm&Zz^s 127.disclaimer of opinion 无法表示意见
N7+K$)3 mQVduG 128.adverse opinion 否定意见
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kU) i 6NJ La|&n 查看《
注会考试《审计》中的128个英文单词(一) 》
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