61.assessed level of material misstatement risk 重大错报风险的评估水平
kj4t![o+ ?TXe.h|u 62.simall business 小规模企业
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;iK' 63.accounting system
会计系统
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e=d*) 64.test of control 控制测试
^:c"%<"=' ;| :^zo 65.walk-through test 穿行测试
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U 66.communication 沟通
IO4 8sV } {hLS,Me 67.flow chart 流程图
Qs^RhF\d b2Jgg&?G 68.reperformance of internal control 重新执行
bz=B&YR FojsI< 69.audit evidence
审计证据
*A,h^ Rf~? u)h1 70.substantive procedures 实质性程序
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d5CkX 71.assertions 认定
y,`SLgBID #CaT0#v 72.esistence 存在
> $#v\8 9Fkzt=(E~ 73.occurrence 发生
}gr6naz Ak\w)!?s 74.completeness 完整性
h xCt[G@ #!WD1a?L 75.rights and obligations 权利和义务
Y_}DF.>I P Z\`i~ 76.valuation and allocation 计价和分摊
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:sm ;3D[[*n9 77.cutoff 截止
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78.accuracy 准确性
o$=D`B F^v <z)x 79.classification 分类
.\?)O+J! wV9[Jl\Z 80.inspection 检查
lAM"l)Ij B tZycI 81.supervision of counting 监盘
2[Ja|W\If &D|wc4+ 82.observation 观察
%:P&!F\? c%|18dV 83.confirmation 函证
jE!W&0 5DHFxym' 84.computation 计算
BAq@ H8*B F`3J=AJOJ 85.analytical procedures 分析程序
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==)Y 86.vouch 核对
<]u~;e57 d +]Gw 87.trace 追查
vB :_|B 7%-+7O 3ud 88.audit sampling 审计抽样
k lRS:\dW Mpm#a0f 89.error 误差
~t $zypw hY?x14m$3 90.expected error 预期误差
Felu`@b X"KX_)GZD 91.population 总体
PuuO2TZ &wlSOC')j 92.sampling risk 抽样风险
qw!_/Z3[ BJM_kKH 93.non- sampling risk 非抽样风险
r&G=}ZMO >lo,0oG 94.sampling unit 抽样单位
kT!Y~c 0<{+M` G/ 95.statistical sampling 统计抽样
<fJ*{$[p S}=euY'i 96.tolerable error 可容忍误差
l>i<J1 TZT1nj"n 97.the risk of under reliance 信赖不足风险
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V/0 98.the risk of over reliance 信赖过度风险
f$lf(brQ: f?iQ0wv) 99.the risk of incorrect rejection 误拒风险
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Io`w(> 100. the risk of incorrect acceptance 误受风险
^<0azza/( (W<n<sl:- 101.working trial balance 试算平衡表
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mVU m)A~1+M$)L 102.index and cross-referencing 索引和交叉索引
PXZZPW/ qL6Rs 103.cash receipt 现金收入
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$ 7_*4e DQ{Yr>J 104.cash disbursement 现金支出
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KRV 105.bank statement 银行对账单
IAD_Tck <c[+60p" 106.bank reconciliation 银行存款余额调节表
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F}Q [dje!5Dc( 107.balance sheet date
资产负债表日
: -@o3Syg R"S,& 108.net realizable value 可变现净值
aj1o 7b,5*]oZ 109.storeroom 仓库
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Gh) 110.sale invoice 销售发票
$Ik\^:- PYldqY 111.price list 价目表
lNcXBtwK@# ('/5#^%R 112.positive confirmation request 积极式询证函
nVqFCBB aZ% 113.negative confirmation request 消极式询证函
MtYi8"+<e. QGtKu:c.81 114.purchase requisition 请购单
':kj\$U ?fB}9(6 115.receiving report 验收报告
-5Qsc/s& 6m_whGosi 116.gross margin 毛利
7-nz'-' l65-8 117.manufacturing overhead 制造费用
5*=a*nD11 bgW=.s 118.material requisition 领料单
,Db+c3 \;w+_<zE5{ 119.inventory-taking 存货盘点
~/hyf] *j A^PCI*SN[ 120.bond certificate 债券
FF:Y7wXW ?UAB}CjY 121.stock certificate 股票
PTfy# t_@xzt10y 122.audit report 审计报告
-G<$wh9~3 <Z^t^ O 123.entity 被审计单位
qRMH[F$` 8iTX}$t\{ 124.addressee of the audit report 审计报告的收件人
S/j~1q_|G S0V%JY;Gv 125.unqualified opinion 无保留意见
4qtjP8Zv[ =W1`FbR 126.qualified opinion 保留意见
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[ bP%0T++vo 127.disclaimer of opinion 无法表示意见
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9Wng(ef6G 128.adverse opinion 否定意见
5}3Q}o# X4emhB 查看《
注会考试《审计》中的128个英文单词(一) 》
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