61.assessed level of material misstatement risk 重大错报风险的评估水平
:Kq]b@X |m{u]9 62.simall business 小规模企业
fh%|6k?#M [}>!$::Y 63.accounting system
会计系统
phCItN; $?P 5A E 64.test of control 控制测试
Y#e,NN ya3k;j2C 65.walk-through test 穿行测试
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bP qAI%6d 66.communication 沟通
KXrZ:4bg \-?0ab3Z 67.flow chart 流程图
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'ug:ic 68.reperformance of internal control 重新执行
c'|](vOd] t;HM 69.audit evidence
审计证据
'[WVP=M<XV {,NF'x4$ 70.substantive procedures 实质性程序
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8}TTL> 7l(GBr 71.assertions 认定
X!xmto |hl:!j.t 72.esistence 存在
0RZ[]:( B,S~Idr} 73.occurrence 发生
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<Wy=\ 74.completeness 完整性
zgNzdO/B TJ_Wze-lQ 75.rights and obligations 权利和义务
,>p1:pga ,ZV>"'I: 76.valuation and allocation 计价和分摊
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6K 77.cutoff 截止
LvqWA} kqkTz_r|H 78.accuracy 准确性
sOJXloeO[6 zq(4@S-TU 79.classification 分类
(b;Kl1Ql] FG!2h&k 80.inspection 检查
!8e;3W %?hvN 81.supervision of counting 监盘
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9?iA~r|+ ${)oi:K@: 83.confirmation 函证
R53^3"q~ ;kzjx%h 84.computation 计算
\483S]_-z{ VUi> ]v/e 85.analytical procedures 分析程序
$b~[>S-Q 72CHyl`|l 86.vouch 核对
?$K.*])e W)Ct*I^ 87.trace 追查
>PzZt8e n$ rgJ 88.audit sampling 审计抽样
Zg%tN#6y \E=MV~:R 89.error 误差
n)0M1o# #;[0:j
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P;`Awp? j{j5TvsrY 91.population 总体
efNscgi Q=61.lP6 92.sampling risk 抽样风险
c@2a)S8Y] %:s+5*SKe 93.non- sampling risk 非抽样风险
to'CuPkT )@ofczl6 94.sampling unit 抽样单位
0xx4rpH G6.lRaPu"m 95.statistical sampling 统计抽样
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;F|#m,2Q- 96.tolerable error 可容忍误差
bg!(B<!X &) 64:l& 97.the risk of under reliance 信赖不足风险
d>?C?F '?jsH+j+ 98.the risk of over reliance 信赖过度风险
$ q*a}d[Q )m#Y^ 99.the risk of incorrect rejection 误拒风险
nG";?TT Q6HghG 100. the risk of incorrect acceptance 误受风险
#UE}JR3g GM8Q#vc 101.working trial balance 试算平衡表
!?>QN'p.b k'_f?_PBu 102.index and cross-referencing 索引和交叉索引
b}DC|?~M x`c7*q% 103.cash receipt 现金收入
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v + 104.cash disbursement 现金支出
soLW'8 .*f6n| 105.bank statement 银行对账单
Dw/vXyZ HUMy\u84H 106.bank reconciliation 银行存款余额调节表
Qd~z<U l qw$9i.Z 107.balance sheet date
资产负债表日
#IZ.px sE'c$H 108.net realizable value 可变现净值
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{_-T! yb cxQAp 110.sale invoice 销售发票
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7~FHn'xt ilde<!? 112.positive confirmation request 积极式询证函
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xym 113.negative confirmation request 消极式询证函
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IA<>+NS "{r8'qn 115.receiving report 验收报告
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JATRJ1. 116.gross margin 毛利
g5y`XFY >SLQW 117.manufacturing overhead 制造费用
m5iCvOP wgIm{;T[u 118.material requisition 领料单
Yb^e7Eug Pc*lHoVL 119.inventory-taking 存货盘点
ZM})l9_o" YnuY/zDF 120.bond certificate 债券
$K!Jm7O\ }2@Z{5sh) 121.stock certificate 股票
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gdz% 122.audit report 审计报告
1&! i:F# 6i-G{)=l 123.entity 被审计单位
y~\ujp_5w EYn?YiVFU 124.addressee of the audit report 审计报告的收件人
jan}}7Dly 'KIT^k0"Ih 125.unqualified opinion 无保留意见
I]`RvT %SOXw8- 126.qualified opinion 保留意见
;YR/7 iAZ8Y/ 127.disclaimer of opinion 无法表示意见
_\KFMe=PV {=3A@/vM 128.adverse opinion 否定意见
x;)I%c =TDKU 查看《
注会考试《审计》中的128个英文单词(一) 》
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