61.assessed level of material misstatement risk 重大错报风险的评估水平
{k>&?Vd! !1jBC.G1 62.simall business 小规模企业
QUwd [ *.ll<p+(- 63.accounting system
会计系统
lLX4Gq1 .KB^3pOpx 64.test of control 控制测试
/kZebNf6H (Z+.45{- 65.walk-through test 穿行测试
1![!+X:w .9/hHCp 66.communication 沟通
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67.flow chart 流程图
WrnrFz -P(efYk 68.reperformance of internal control 重新执行
SXSgld2uS G)AqbY 69.audit evidence
审计证据
0JWDtmK=C e@L=LW> 70.substantive procedures 实质性程序
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Hp 71.assertions 认定
t>L2 A]_7}<<N 72.esistence 存在
2 ~dE<} $P > 73.occurrence 发生
>2Y=*K,: paA(C|%{ 74.completeness 完整性
poc`q5i+ Z\(q@3 C 75.rights and obligations 权利和义务
iQ0KfoG?U u4*BX& 76.valuation and allocation 计价和分摊
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$ubNk;!z #>a\>iKQ2q 77.cutoff 截止
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vSGH[nyCY i7CX65&b 79.classification 分类
H9Gh>u]} PF0_8,@U 80.inspection 检查
+N]J5Ve-`t /m!BY}4W 81.supervision of counting 监盘
.97])E[U =bAx,,D# 82.observation 观察
vRTkgH#4l 1>.Ev,X+e 83.confirmation 函证
vJLK,[ 8$]1M,$r 84.computation 计算
O"+gQXe bS{bkE> 85.analytical procedures 分析程序
XMCXQs& w$>u b@= 86.vouch 核对
PioZIb/{ K$z2YJ% 87.trace 追查
#]-SJWf3 fQ7V/x! 88.audit sampling 审计抽样
Yz9owe8}[ mwO6g~@` 89.error 误差
#QZe,"C9` a6ekG YW 90.expected error 预期误差
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J+ ;c 91.population 总体
q#~ (/ \a<wKTkn 92.sampling risk 抽样风险
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a$Sk 93.non- sampling risk 非抽样风险
g/4[N{Xf l#&8x 94.sampling unit 抽样单位
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Hc 95.statistical sampling 统计抽样
]iVcog"T }ZYd4h|g\z 96.tolerable error 可容忍误差
^"E^zHM( -+-?w|}qV 97.the risk of under reliance 信赖不足风险
@?ebuj5{e zE*li`@ 98.the risk of over reliance 信赖过度风险
\Zk;ikEY C-xr"]#] 99.the risk of incorrect rejection 误拒风险
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O8{k 100. the risk of incorrect acceptance 误受风险
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t}_r]E,{u _r#Z}HK 102.index and cross-referencing 索引和交叉索引
.Cv6kgB@c _=>He=v/ 103.cash receipt 现金收入
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lXguS 104.cash disbursement 现金支出
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yo] 105.bank statement 银行对账单
cbjs9bu 6dQ-HI*Y# 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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|o"?gB}Dh 108.net realizable value 可变现净值
VO5#Qg en F-Qzrqu S 109.storeroom 仓库
xh-o}8*n" Gf6p'(\zun 110.sale invoice 销售发票
]2A^1Del 810|Tj*U% 111.price list 价目表
pp?D7S 2YL?,uLS 112.positive confirmation request 积极式询证函
qw301]y =>S]q71 113.negative confirmation request 消极式询证函
>dXGee>'M ]|pe>:gf' 114.purchase requisition 请购单
t|?ez4/{z d7^}tM 115.receiving report 验收报告
u~N?NW Q HdI8f!X'TG 116.gross margin 毛利
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AaC#- 118.material requisition 领料单
&<g|gsG` 0q 119.inventory-taking 存货盘点
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BV 120.bond certificate 债券
x^qVw5{n nUr5Qn? 121.stock certificate 股票
Ufj`euY 1.JK33 122.audit report 审计报告
w_c"@CjkE 'c&Ed 123.entity 被审计单位
lgAoJ[ %QH$ipM 124.addressee of the audit report 审计报告的收件人
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N e4$H&'b| 125.unqualified opinion 无保留意见
iozt&~o Rh2+=N<X 126.qualified opinion 保留意见
]]![EHi(\ [^n.Pn s 127.disclaimer of opinion 无法表示意见
PQt")[ f5"k55 } 128.adverse opinion 否定意见
GKqm&/M*= KkyVSoD\ 查看《
注会考试《审计》中的128个英文单词(一) 》
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