61.assessed level of material misstatement risk 重大错报风险的评估水平
#fTPo:*t dLnu\bSF 62.simall business 小规模企业
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~*qTojj 63.accounting system
会计系统
#'2CST \8HLQly|@ 64.test of control 控制测试
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^V5g[XL2 65.walk-through test 穿行测试
5Z@~d'D InCo[ 8SI 66.communication 沟通
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Dw-i!dq 67.flow chart 流程图
@*}?4wU^k &:MfLDJ 68.reperformance of internal control 重新执行
6;^ e PRi3=3oF 69.audit evidence
审计证据
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wn-{Vkpm 70.substantive procedures 实质性程序
fNllF,8} KWzJ 71.assertions 认定
``j8T[g }M+2 ,#l 72.esistence 存在
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73.occurrence 发生
xM6v0U a tUR9ti 74.completeness 完整性
w\PCBY= 7HkQ|~zGT 75.rights and obligations 权利和义务
H*&ZXAKv 3$hbb6N%6. 76.valuation and allocation 计价和分摊
,O[Maj/ch Er]lObfQo 77.cutoff 截止
!`VC4o K0bh;I 78.accuracy 准确性
vs|_l!n3 `4N{x.N 79.classification 分类
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Uq8=R)1<|d 80.inspection 检查
!o k6*m 4EB&Zmg[K 81.supervision of counting 监盘
OalBr?^ >tFv&1iR 82.observation 观察
q%Fc?d9 yavoGk 83.confirmation 函证
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nR()ei^X 84.computation 计算
`T \"B% G',*"mZQ[ 85.analytical procedures 分析程序
-<0PBl D]UqM<0Rz 86.vouch 核对
,& ^vc_} %^C.e* 87.trace 追查
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;; Z 88.audit sampling 审计抽样
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5~ 53w@ 89.error 误差
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90.expected error 预期误差
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488" ctzaqsr 91.population 总体
.PhH|jrCW^ nvdo|5 92.sampling risk 抽样风险
jW G=k#WN ^S'#)H-8C3 93.non- sampling risk 非抽样风险
O73 /2=1V /0J1_g 94.sampling unit 抽样单位
l6C^,xU~IX )E2^G)J$W 95.statistical sampling 统计抽样
27NhYDo =c>w 96.tolerable error 可容忍误差
kZ0|wML8 { fmY_T[Q8 97.the risk of under reliance 信赖不足风险
{0#p, l {Va"o~io 98.the risk of over reliance 信赖过度风险
71h?t`N u*<G20~A 99.the risk of incorrect rejection 误拒风险
_IK@K6V1 DjX*2O 100. the risk of incorrect acceptance 误受风险
TyCMZsvM, +foyPj!% 101.working trial balance 试算平衡表
=eXJZPR $:bU< 102.index and cross-referencing 索引和交叉索引
g`skmHS89 G\?q{ 103.cash receipt 现金收入
+6xEz67A< BK_x5mGu3 104.cash disbursement 现金支出
Dw@0P ]/p)XHKo 105.bank statement 银行对账单
t1)~J K`9ph"(Z 106.bank reconciliation 银行存款余额调节表
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107.balance sheet date
资产负债表日
|Ki\Q3O1 f&\v+'[p 108.net realizable value 可变现净值
}- Jw"|^W @CSTp6{y 109.storeroom 仓库
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110.sale invoice 销售发票
?]fd g;?@ 8%UI<I, 111.price list 价目表
^XV=(k;~bX 2EeWcTBU}. 112.positive confirmation request 积极式询证函
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dnby &-+T 113.negative confirmation request 消极式询证函
4s!rrDN |/?)u$U< 114.purchase requisition 请购单
JZ[~3swR k-LB %\p 115.receiving report 验收报告
iB Ld*B|#K f!`,!dZgkd 116.gross margin 毛利
%5=XszS DR`d^aBWQ 117.manufacturing overhead 制造费用
,3k"J4|d o9!DK 118.material requisition 领料单
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t{T]i+ 119.inventory-taking 存货盘点
W9{>.E? -ISI!EU$ 120.bond certificate 债券
8F(_V qu =TDK$Ek 121.stock certificate 股票
H1PW/AW ^X%{]b K 122.audit report 审计报告
+"!,rZ7,A aDx{Q& 123.entity 被审计单位
zMT0ToG Nb[z+V{= 124.addressee of the audit report 审计报告的收件人
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c| 125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见
; 4E0%@R M"OXNPkc 127.disclaimer of opinion 无法表示意见
m8F-#?~ eKlh }v 128.adverse opinion 否定意见
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@} 查看《
注会考试《审计》中的128个英文单词(一) 》
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