61.assessed level of material misstatement risk 重大错报风险的评估水平
"{8j!+]4i G:*vV#K 62.simall business 小规模企业
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lr 63.accounting system
会计系统
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kp 64.test of control 控制测试
?OW!D? 3li$)S1z 65.walk-through test 穿行测试
# fqrZ9:@ )W= O~g 66.communication 沟通
m 3UK`~ji jyD~ER}J 67.flow chart 流程图
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!~e. 68.reperformance of internal control 重新执行
nA0%M1a N!ihj:, 69.audit evidence
审计证据
'IY?=#xr'` aX1b(h2 70.substantive procedures 实质性程序
?j8!3NCl} frUs'j/bZ 71.assertions 认定
$y6 <2w%b A|LO!P,w 72.esistence 存在
(rFiHv5 F. U@8lr 73.occurrence 发生
?L\"qz%gP .K84"Gdx 74.completeness 完整性
@'>RGaPV 46]BRL2 G 75.rights and obligations 权利和义务
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"y< 76.valuation and allocation 计价和分摊
7;|"1H:cmw 9287&+,0r 77.cutoff 截止
1J0gjO)AZ {U2AAQSa 78.accuracy 准确性
|kK5:\H $F^VtCx2& 79.classification 分类
H?O5 "4a Zb2pZhkW 80.inspection 检查
2*Qi4%s# 5IUdA? 81.supervision of counting 监盘
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HF `E1G9BbU 82.observation 观察
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r*Kxy k6M D3c 83.confirmation 函证
9;Z{++z hYpxkco"4' 84.computation 计算
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Yw#fQFm 85.analytical procedures 分析程序
V\m"Hl>VIU /i8OyRpSyk 86.vouch 核对
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$X ke8g tbm 87.trace 追查
W6T4Zsg mH\zSk 88.audit sampling 审计抽样
C]2-V1,ZX g;=VuQuP| 89.error 误差
Eo2`Vr9g {!D(3~MI 90.expected error 预期误差
~<!j]@. a%.W9=h=M( 91.population 总体
gdeM,A| xh:I]('R 92.sampling risk 抽样风险
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AE>W$x8P f$QkzWvr 94.sampling unit 抽样单位
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#6 B>c$AS\5y 95.statistical sampling 统计抽样
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l#enbQ`-~ 96.tolerable error 可容忍误差
Y >w7%N F$\Da)Y 97.the risk of under reliance 信赖不足风险
]?+i6 [6U eMnK@J 98.the risk of over reliance 信赖过度风险
OC*28) j~>{P=_} 99.the risk of incorrect rejection 误拒风险
J@:Q( V3ht:>c9qs 100. the risk of incorrect acceptance 误受风险
z(A[xN@/W< 0zNbux_ 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
mq[=,,# y:98}gW`n 103.cash receipt 现金收入
uCr& ` rs?Dn6:;B 104.cash disbursement 现金支出
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n <~5O-.G] 105.bank statement 银行对账单
1l$C3c 5?;<^J 106.bank reconciliation 银行存款余额调节表
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资产负债表日
5h/,*p6Nje exJc[G&t( 108.net realizable value 可变现净值
<z\SKR[ PolJo?HZ 109.storeroom 仓库
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1 110.sale invoice 销售发票
A9b(P[!]T: Q~nVbj?c2v 111.price list 价目表
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H*f w K bLSK 112.positive confirmation request 积极式询证函
#4mRMsW5" ?)-6~p 4N 113.negative confirmation request 消极式询证函
boEQI=!j\+ 0\XWdTj{ 114.purchase requisition 请购单
lo>9 \ Po N_NN0 115.receiving report 验收报告
[tkx84M8 9k ~8n9 116.gross margin 毛利
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f je^VJ&ac 117.manufacturing overhead 制造费用
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zJ-tEO 5zBA ]1PY 118.material requisition 领料单
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C[G_ACwc 119.inventory-taking 存货盘点
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120.bond certificate 债券
;/$pxD LHA^uuBN} 121.stock certificate 股票
UDr1t n 9JP:wE~y 122.audit report 审计报告
gZtQtFi UUDUda 123.entity 被审计单位
z)hK 2JD #ae?#?/" 124.addressee of the audit report 审计报告的收件人
%>Gb]dv? aeUgr! 125.unqualified opinion 无保留意见
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sOSPQDGE 126.qualified opinion 保留意见
w{DU<e: LSc^3=X 127.disclaimer of opinion 无法表示意见
:bct+J}l~ 5%\K 128.adverse opinion 否定意见
8*u'D@0 HjA~3l7 查看《
注会考试《审计》中的128个英文单词(一) 》
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