61.assessed level of material misstatement risk 重大错报风险的评估水平
Px&Mi:4tG n:)Y'52} 62.simall business 小规模企业
HD|)D5wH| +N&(lj 63.accounting system
会计系统
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~?eX/; +mv%z3"j; 64.test of control 控制测试
SP1oBR"3 SntYi0,` 65.walk-through test 穿行测试
yvwcXNXR@ [kkcV5I- 66.communication 沟通
,dMi+c`ax hrt-<7U 67.flow chart 流程图
FEswNB(]* qiJ{X{lI 68.reperformance of internal control 重新执行
!qve1H4d2 hKeh9 Bt 69.audit evidence
审计证据
xF+x I6 _J;a[Ky+[ 70.substantive procedures 实质性程序
5LH ]B ;KN@v5`p 71.assertions 认定
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/g![u >;?97'M 72.esistence 存在
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+q%goG8 {Vu:yh\< 74.completeness 完整性
V#KM~3e JwVv+9hh 75.rights and obligations 权利和义务
Xxw.{2Ji!q Sp:de,9@ 76.valuation and allocation 计价和分摊
?&_\$L[ &p/k VM 77.cutoff 截止
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fb 78.accuracy 准确性
syvi/6 wyM3|%RZ 79.classification 分类
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cX:/ 80.inspection 检查
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D XE\bZc 81.supervision of counting 监盘
4{E=wg^p Jq)k?WS 82.observation 观察
xy>mM"DOH Xw5"JE!. 83.confirmation 函证
aR $P}]H f;a6ux# 84.computation 计算
K)OlCpHc EZV$1pa 85.analytical procedures 分析程序
N%yFL z>~3*a9& 86.vouch 核对
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G&OX x]T;W&s 87.trace 追查
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VVY\W! 88.audit sampling 审计抽样
0g\&3EvD Wd#6Y}: 89.error 误差
qZG >FC37 d-aF- 90.expected error 预期误差
]=Q'1% HY:n{=o 91.population 总体
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=|/b[Gd( 92.sampling risk 抽样风险
!$HWUxM;p i`;I"oY4 93.non- sampling risk 非抽样风险
#S)*MT4ke DGnswN%n1 94.sampling unit 抽样单位
:nt%z0_ $? Rod; 95.statistical sampling 统计抽样
arJ[.f9s o hCPNm 96.tolerable error 可容忍误差
T}* '9TB xAflcY>Ozs 97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险
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z;CS+ V<7Gd8rDMM 99.the risk of incorrect rejection 误拒风险
(ym)q#^ g@L4G?hLn 100. the risk of incorrect acceptance 误受风险
Bv3v;^ Yu=^`I 101.working trial balance 试算平衡表
aum,bm/0J ?W(f%/B# 102.index and cross-referencing 索引和交叉索引
I~I%z'"RQd \Ip<bbB0 103.cash receipt 现金收入
1N&U{#4 gE&f}M- 104.cash disbursement 现金支出
Velmq'n ;&!l2 UB% 105.bank statement 银行对账单
@?U5t1O< [Zf<r1m 106.bank reconciliation 银行存款余额调节表
v|xlI4 j.K yPWO 107.balance sheet date
资产负债表日
+J} 41 8"@<s?0\" 108.net realizable value 可变现净值
q%"nk SO%5 ts 109.storeroom 仓库
y.Py>GJJ1S M\%{!Wzo8 110.sale invoice 销售发票
'coqm8V[% )I#kG{z|P; 111.price list 价目表
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1#V0g Q 112.positive confirmation request 积极式询证函
[qz6_WOo qhtc?A/0} 113.negative confirmation request 消极式询证函
khR3[ju {^ ch&r. 114.purchase requisition 请购单
8P 8"dN[ "YBA$ef$ 115.receiving report 验收报告
V6L_aee}CK gSC@uf 116.gross margin 毛利
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{x_>M 117.manufacturing overhead 制造费用
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M" TcC=_je460 118.material requisition 领料单
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@6E[K'5c1 %F7aFvl* 121.stock certificate 股票
[H&m@*UO OV[-m;h| 122.audit report 审计报告
L*_xu _F z7CYYU? 123.entity 被审计单位
&.}zZ/ |LQmdgVr$ 124.addressee of the audit report 审计报告的收件人
[kXe)dMX8 BK +JHT 125.unqualified opinion 无保留意见
aZ'p:9e DFiexOb 126.qualified opinion 保留意见
$qvNv[ vD(;VeW[ 127.disclaimer of opinion 无法表示意见
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x; d 128.adverse opinion 否定意见
zh6so. RPrk]<<1 查看《
注会考试《审计》中的128个英文单词(一) 》
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