61.assessed level of material misstatement risk 重大错报风险的评估水平
ahmxbv3f=5 6Qx[W>I 62.simall business 小规模企业
]IM/R@ ~:xR0dqx 63.accounting system
会计系统
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W>'KE:!sp 64.test of control 控制测试
5\jzIB_? `D,mZj/b 65.walk-through test 穿行测试
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h2_A' C(J+tbk 67.flow chart 流程图
xWuvT, ^ k )=Gyv< 68.reperformance of internal control 重新执行
][V@t^ /V"6Q'D 69.audit evidence
审计证据
{=Z _L?j Wi"3kps q 70.substantive procedures 实质性程序
NxGSs_7 ?#obNQ"u] 71.assertions 认定
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B'QcD 72.esistence 存在
]q":ta!f ph~d%/^jI 73.occurrence 发生
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: m> YjV>5 74.completeness 完整性
9lR- m+ =L}[ 75.rights and obligations 权利和义务
^o-)y"GJ M'sq{K9 76.valuation and allocation 计价和分摊
{9;x\($&a 4DV@- 77.cutoff 截止
Xwz'h;Ks_ >E\U$}WCG 78.accuracy 准确性
iw =~j 557%^)v 79.classification 分类
Zk<Y+! d]I3zSIC 80.inspection 检查
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]H [A, (4Ha'uqz 82.observation 观察
J_}Rsp ED ?atHZLF 83.confirmation 函证
Z1N=tL D^<5gRK? 84.computation 计算
HvJ-P# NhRKP"<CO 85.analytical procedures 分析程序
mXJ`t5v^l mBON>Z[4. 86.vouch 核对
V:h3F7 n^2'O:Vs 87.trace 追查
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4Sa,ZL 88.audit sampling 审计抽样
()ZP=\L Y5R|)x 89.error 误差
iM +p{/bN ?O.'_YS 90.expected error 预期误差
P ,*yuF|bk 4Pkl()\c 91.population 总体
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6W7_ z *~rd2 92.sampling risk 抽样风险
;uyQ R8 kB]?95>Wx 93.non- sampling risk 非抽样风险
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>Ik 94.sampling unit 抽样单位
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fDUG D22jWm2 95.statistical sampling 统计抽样
TFYp=xK( Mp_SL^g| 96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险
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iXD=_^^o . _[{oK G^u 99.the risk of incorrect rejection 误拒风险
>fx/TSql:J ~4=XYYcka 100. the risk of incorrect acceptance 误受风险
+1>\o|RF 9RmdQ]1n4 101.working trial balance 试算平衡表
P%y$e0 tvR|!N } 102.index and cross-referencing 索引和交叉索引
F,h}HlU J 7]LMw7 103.cash receipt 现金收入
6'\VPjt NUM+tg>KM 104.cash disbursement 现金支出
C3-I5q(V] %+ur41HM 105.bank statement 银行对账单
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'X8 106.bank reconciliation 银行存款余额调节表
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'iAY 107.balance sheet date
资产负债表日
5Tiap8x+< QR(j7>+J^ 108.net realizable value 可变现净值
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-' 1pZ[rM'} 110.sale invoice 销售发票
2,e>gP\] gM_MK8py 111.price list 价目表
=:(<lKf,<F (F'?c1 112.positive confirmation request 积极式询证函
.(X!*J]G ?7Skk 113.negative confirmation request 消极式询证函
ggHz-oNY '$Fu3%ft 114.purchase requisition 请购单
&n9srs 7-2,|(Xg 115.receiving report 验收报告
Q0(3ps~H jGFDj"Y 116.gross margin 毛利
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yv v.{I^= 117.manufacturing overhead 制造费用
;;<[_gp,E cBDOA<]r, 118.material requisition 领料单
*FC26_pH Rq,Fp/ 119.inventory-taking 存货盘点
Xf*}V+&WN KK41I8Mw 120.bond certificate 债券
2X|nPhNi 7&*d]#&~j 121.stock certificate 股票
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7^n{BsN )d7U3i 123.entity 被审计单位
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9 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
U_1N*XK6$ A=l1_8,`h 126.qualified opinion 保留意见
=(Wl'iG y3!#*NU 127.disclaimer of opinion 无法表示意见
D}L4uz? %\?Gzc_ 128.adverse opinion 否定意见
/*hS0xN* :my@Oxx4@ 查看《
注会考试《审计》中的128个英文单词(一) 》
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