61.assessed level of material misstatement risk 重大错报风险的评估水平
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dw m>a 62.simall business 小规模企业
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SV*6 +bI &0` 63.accounting system
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=(K;z9OR Qs8iu`' 64.test of control 控制测试
R>BI;IcX VR2BdfKU, 65.walk-through test 穿行测试
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<K[ 66.communication 沟通
V:)k@W?P ,SuF1&4 67.flow chart 流程图
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uO 68.reperformance of internal control 重新执行
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Ll*gED @~'c(+<3 69.audit evidence
审计证据
rPkV=9ull, $jo}?Y+ 70.substantive procedures 实质性程序
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X i0Qg[%{9# 71.assertions 认定
_sbZyL ]pl g@ 72.esistence 存在
-7TT6+H) 7EOn4I2@[ 73.occurrence 发生
PDvqA{ 2sjV*\Udf 74.completeness 完整性
h"Yi' Ui@Q&%b 75.rights and obligations 权利和义务
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.+g E).Nu 76.valuation and allocation 计价和分摊
x,@cU}D s[nXr 77.cutoff 截止
#,Fk [mJcc 78.accuracy 准确性
)i0\U 0diQfu)Fi 79.classification 分类
8k2prv^ G?&0Z++ 80.inspection 检查
o>311(: h35x'`g7+r 81.supervision of counting 监盘
!3v!BJ#+,& 5Lo{\7% 82.observation 观察
;yqJEj_m( ` fu( 83.confirmation 函证
8GN0487H QB'-`GwL 84.computation 计算
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y]mPd 85.analytical procedures 分析程序
~4.Tq{ I{;s.2 86.vouch 核对
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A?ma5h 87.trace 追查
ow:c$Zq 36@)a5 88.audit sampling 审计抽样
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k=Pu4:RF #yFDC@gH1 90.expected error 预期误差
'=G 4R{ D@rOX (m 91.population 总体
XG@_Lcv* ,oT?-PC$z 92.sampling risk 抽样风险
l"*qj#FD vE;`y46&r 93.non- sampling risk 非抽样风险
ZtlF]k:MV 1RY}mq 94.sampling unit 抽样单位
*P 5Xy@: w{?nX6a@p 95.statistical sampling 统计抽样
?=dyU( T|GRkxd,E3 96.tolerable error 可容忍误差
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KP 1u:OzyJy 97.the risk of under reliance 信赖不足风险
~QJD.'z { .B^ 98.the risk of over reliance 信赖过度风险
"(F>?pq *^bqpW2$q 99.the risk of incorrect rejection 误拒风险
4Smno%jq +M$2:[xRT 100. the risk of incorrect acceptance 误受风险
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ZeV M}!7/8HUC 101.working trial balance 试算平衡表
#.$p7] -MbnYs) 102.index and cross-referencing 索引和交叉索引
C8}ujC gG1%.q 103.cash receipt 现金收入
9`f]Rf" bU/5ug. 104.cash disbursement 现金支出
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:PBmE 106.bank reconciliation 银行存款余额调节表
HDvj{ BB-E"< 107.balance sheet date
资产负债表日
V.Dqbv ;hA>?o_i( 108.net realizable value 可变现净值
uhSRl~tn x$QOOE] 109.storeroom 仓库
? ;i O 7FW!3~3A_ 110.sale invoice 销售发票
rBye%rQRq fKY6stJE 111.price list 价目表
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poGF 112.positive confirmation request 积极式询证函
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L`dot UBs'3M 113.negative confirmation request 消极式询证函
}_u1' <%#M&9d)E 114.purchase requisition 请购单
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T2YX5k&, 115.receiving report 验收报告
u7ZSs-LuHw ;g?oU"Y M 116.gross margin 毛利
p 2It/O YK!nV , 117.manufacturing overhead 制造费用
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/)ps_gM r0379 _ 119.inventory-taking 存货盘点
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?wt%e; RJYuyB 121.stock certificate 股票
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hdFap 122.audit report 审计报告
qX^#fk7] w&jyijk( 123.entity 被审计单位
}dX[u`zQ =o^oMn 124.addressee of the audit report 审计报告的收件人
9G_bM(q'^2 #56}RV1 125.unqualified opinion 无保留意见
vQ>x5\r5O_ D+lzISp~e 126.qualified opinion 保留意见
|6'(yn 6+u}'mSj8 127.disclaimer of opinion 无法表示意见
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acm5dN c"Kl@[1\~ 128.adverse opinion 否定意见
Q*&>Ui[& WF,<7mx=- 查看《
注会考试《审计》中的128个英文单词(一) 》
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