61.assessed level of material misstatement risk 重大错报风险的评估水平
AfTm#-R 7@;*e=v 62.simall business 小规模企业
8IlUbj gLv+L]BnhH 63.accounting system
会计系统
]XEyG7D '0+I' _( 64.test of control 控制测试
#AGO~#aK *m"9F'(Sd 65.walk-through test 穿行测试
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&}p\&4 66.communication 沟通
lKejWT`; k={D!4kKz 67.flow chart 流程图
m0bxVV^DK! ,H7_eVLWR 68.reperformance of internal control 重新执行
#H~55 ))F }U_^zQfaj 69.audit evidence
审计证据
.z,-ThTH@\ s1 >8uW 70.substantive procedures 实质性程序
|D)CAQn, 2.Vrh@FNRo 71.assertions 认定
S5hc@^|0Z cj2Smgw&> 72.esistence 存在
#'&-S@/nQs ` 7iA?; 73.occurrence 发生
nnPT08$ H2jypVs$2 74.completeness 完整性
b;QgL_w HKJCiQ|k 75.rights and obligations 权利和义务
}'P|A ^s6~*n<fH 76.valuation and allocation 计价和分摊
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vb~%u;zrC@ 79.classification 分类
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|R F\JS?zt2 80.inspection 检查
.@&FJYkLYi QwhO/ 81.supervision of counting 监盘
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3J"`mQ \2/X$x<?X 83.confirmation 函证
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@TALZk'% F[\T'{ 85.analytical procedures 分析程序
#eKKH]J/ hD5@PeLh 86.vouch 核对
?/&X_O DL,R~ 87.trace 追查
z!6_u@^- 6E) T;R(@ 88.audit sampling 审计抽样
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2tK~]0x rmw}Ui" 90.expected error 预期误差
ByjfPb# BPkMw'a: 91.population 总体
b$Hbo;_ mdL T7 92.sampling risk 抽样风险
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auN8M. 93.non- sampling risk 非抽样风险
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r eM$a~4!d 95.statistical sampling 统计抽样
[UkcG9 A&1EOQ=N 96.tolerable error 可容忍误差
g[i;>XyP 1R-0b{w[ 97.the risk of under reliance 信赖不足风险
%GjG.11V,_ @GAj%MK$ 98.the risk of over reliance 信赖过度风险
_\4r~=`HQ xqk(id\& 99.the risk of incorrect rejection 误拒风险
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>L8SL ,Z|O y|+' 100. the risk of incorrect acceptance 误受风险
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*Y mYU Z=-#{{bv 101.working trial balance 试算平衡表
Pq~#SxA~ >;G_o="X 102.index and cross-referencing 索引和交叉索引
e#5WX im<!JMI 103.cash receipt 现金收入
suQ`a_zJ vH6(p(l 104.cash disbursement 现金支出
3 a(SmM: R5MN;xG^ 105.bank statement 银行对账单
J-=fy^S5 FBP #_"z 106.bank reconciliation 银行存款余额调节表
EO'+r[Y ;xTMOuI* 107.balance sheet date
资产负债表日
b7xOm"X,N 5D3&E_S 108.net realizable value 可变现净值
xz@*V>QT d+P<ce2G 109.storeroom 仓库
e{2Za 49/2E@G4. 110.sale invoice 销售发票
z1RHdu0;z vIi&D; 111.price list 价目表
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Uk3 b%F'Ou~ 112.positive confirmation request 积极式询证函
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EoV % \v 113.negative confirmation request 消极式询证函
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:'t"kS 115.receiving report 验收报告
tm34Z''.> k"dE?v\cG 116.gross margin 毛利
Yo5ged]i U2_; 117.manufacturing overhead 制造费用
%LdBO1D0 `h'Ab63 118.material requisition 领料单
M9Z9s11{H ,9:v2=C_ 119.inventory-taking 存货盘点
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/ 122.audit report 审计报告
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`EP-Qlm >Y3zO 2Cr 125.unqualified opinion 无保留意见
W70BRXe04D _}`y3"CD7 126.qualified opinion 保留意见
='/#G0W w `M/0.)V 127.disclaimer of opinion 无法表示意见
U$ZbBVa`~ 2zjY|g/ 128.adverse opinion 否定意见
sYTToanA$? SZgan 查看《
注会考试《审计》中的128个英文单词(一) 》
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