61.assessed level of material misstatement risk 重大错报风险的评估水平
9J}^{AA (.$e@k= 62.simall business 小规模企业
cm>+f ^4?n 91FVe 63.accounting system
会计系统
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='Ap 64.test of control 控制测试
ch/DBu #\LYo{op/. 65.walk-through test 穿行测试
s*e1m% -ozcK 66.communication 沟通
cw~-%%/ ]vCs9* |B 67.flow chart 流程图
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J>0RN/38o 68.reperformance of internal control 重新执行
@`SlOKz!= $h1pL>^J 69.audit evidence
审计证据
Q6PMRG}/o e=",58 70.substantive procedures 实质性程序
*.-qbwOg X/S%0AwZ 71.assertions 认定
#4& <d.aw' ~/Kqkhq+c 72.esistence 存在
Lyjp d]^\qeG^p 73.occurrence 发生
M9(Kxux# <'P+2(Oi 74.completeness 完整性
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Vysy 75.rights and obligations 权利和义务
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#Z 76.valuation and allocation 计价和分摊
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`{nq 77.cutoff 截止
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[@ 79.classification 分类
SKSI\]Cc EvDg{M} 80.inspection 检查
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% D^H4]7wG@ 81.supervision of counting 监盘
Y:5Gp8Vi f_r4*#&v 82.observation 观察
frbeCBP&) pRh)DM#9 83.confirmation 函证
pIvr*UzY lT F#efcW 84.computation 计算
wB%;O `Oh @Yzb6@g" 85.analytical procedures 分析程序
R-BN}ZS -Rr Qv( 86.vouch 核对
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.v#Tj|w^ 87.trace 追查
zWq&HBs S>EO6z# 88.audit sampling 审计抽样
C,dRdEB> Wg=4`&F^ 89.error 误差
7j{63d`2 _n!W4zwi 90.expected error 预期误差
+bcJm >Te h ?P 91.population 总体
XbW 1`PH `&o>7a; 92.sampling risk 抽样风险
j{H,{x b:6e2|xf? 93.non- sampling risk 非抽样风险
,gn**E _{0IX 94.sampling unit 抽样单位
"I^pb.3 =_9grF- 95.statistical sampling 统计抽样
xw~&OF& 9':MD0P/M 96.tolerable error 可容忍误差
OC_i, FK`M+ j 97.the risk of under reliance 信赖不足风险
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i pq<2:F:Kl 98.the risk of over reliance 信赖过度风险
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xSZ+6R| 99.the risk of incorrect rejection 误拒风险
}Uunlz< _[ufH* 100. the risk of incorrect acceptance 误受风险
iKe68kx G}gmkp]z 101.working trial balance 试算平衡表
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'645Fr[lg 102.index and cross-referencing 索引和交叉索引
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If:~mIs 103.cash receipt 现金收入
$|!@$A j u75(\<{ 104.cash disbursement 现金支出
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L!?4k S"Mm_<A$@ 105.bank statement 银行对账单
-!pg1w06 Lsz)\yIPj 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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1T 3q:>NB< 108.net realizable value 可变现净值
}|(v0] ?UV!^w@L:0 109.storeroom 仓库
iP+3) _t;Mi/\P 110.sale invoice 销售发票
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287y{ 112.positive confirmation request 积极式询证函
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sv 114.purchase requisition 请购单
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;0 a;[=bp 115.receiving report 验收报告
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116.gross margin 毛利
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117.manufacturing overhead 制造费用
v* /}s :a eJtfQ@? 118.material requisition 领料单
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ni VqK/GWg 119.inventory-taking 存货盘点
kxVR#: M|uWSG 120.bond certificate 债券
kMY1Xb &WAJ;7f 121.stock certificate 股票
KJ;NcUq JN:EcVuy 122.audit report 审计报告
h!h<!xaclW 5>*~1}0T 123.entity 被审计单位
bf1EMai" VwxLElV 124.addressee of the audit report 审计报告的收件人
VQ((c:+! 1pT-PO3= 125.unqualified opinion 无保留意见
{X'D07 q 22gk1'~dO 126.qualified opinion 保留意见
|'" 17c& zOzobd 127.disclaimer of opinion 无法表示意见
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U9oy&!C 128.adverse opinion 否定意见
/,m!SRJ FqT2+VO~ 查看《
注会考试《审计》中的128个英文单词(一) 》
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