61.assessed level of material misstatement risk 重大错报风险的评估水平
QRF:6bAxsL 2]r5e; 62.simall business 小规模企业
xX~m Fz0C bHzZ4i 63.accounting system
会计系统
l a_ \\ZhM 64.test of control 控制测试
}}wSns Z7Nhb{ 65.walk-through test 穿行测试
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urUaE 1M[|9nWUC 66.communication 沟通
u%Z4 8wr 5^Lbc.h 67.flow chart 流程图
dhuIVBp!!e f%REN3=5K 68.reperformance of internal control 重新执行
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Y<vKs^ 69.audit evidence
审计证据
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F<3_#Y 70.substantive procedures 实质性程序
"eI">`!g Nt[&rO3s 71.assertions 认定
2 xi@5;! z7a@'+' 72.esistence 存在
iT1HbAT] {Hw$`wL 73.occurrence 发生
[VouG{ DyQvk 74.completeness 完整性
WhV>]B2+" prxmDI 75.rights and obligations 权利和义务
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FhQfn hiaTJE|J? 76.valuation and allocation 计价和分摊
Z3iX^ CS"p3$7, 77.cutoff 截止
/ZSdY_%s <"S/M]9 78.accuracy 准确性
<a2Kc ' o7g6*hJz 79.classification 分类
9(BB>o54r IZ]L.0, 80.inspection 检查
v2mqM5Z @2 SL$0!QA 81.supervision of counting 监盘
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o5NrDDH 82.observation 观察
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/v vpk~,D07yR 83.confirmation 函证
Uq2 Qh@B [_p&,$z8[ 84.computation 计算
$7\hszjZ Oi n:5K)4- 85.analytical procedures 分析程序
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6r)qM)97 87.trace 追查
u8[jD^ v=+> ids 88.audit sampling 审计抽样
&E!-~'|z nZUBblRJ) 89.error 误差
{7FD-Q[tS PPNZ(j 90.expected error 预期误差
[0n&?<< 6z+*H7Qz 91.population 总体
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92.sampling risk 抽样风险
cU r'mb fehM{)x2: 93.non- sampling risk 非抽样风险
FDRpK5cw &v_b7h 94.sampling unit 抽样单位
h&?tF~h j[y+'O 95.statistical sampling 统计抽样
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Uz$/ 96.tolerable error 可容忍误差
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"5g@ 97.the risk of under reliance 信赖不足风险
qL68/7:A @Tf5YZ* 98.the risk of over reliance 信赖过度风险
y]E ?\03" KP!ctlP~ 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
\9dC z; 1)wzSEV@ 101.working trial balance 试算平衡表
D|!^8jHj 2qUC@d<K 102.index and cross-referencing 索引和交叉索引
$+ ?A[{JG _&6&sp<n 103.cash receipt 现金收入
*Z"(K\1TH EK}f-Xei 104.cash disbursement 现金支出
'm+)n08[ | (a<b 105.bank statement 银行对账单
KA$l.6&d ]i@VIvYq 106.bank reconciliation 银行存款余额调节表
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SDuByoi 107.balance sheet date
资产负债表日
? k*s!YCZ ``mW\=fe 108.net realizable value 可变现净值
G@igxnm} z,B'I.)M 109.storeroom 仓库
O486:tF mam2]St" 110.sale invoice 销售发票
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{U92 111.price list 价目表
w/HGmVa =-dk@s 112.positive confirmation request 积极式询证函
<ib#PLRM Awad!_VdHS 113.negative confirmation request 消极式询证函
/Hl]$sJY !&D&Gs 114.purchase requisition 请购单
d`;_~{sleR "b"Q0"w 115.receiving report 验收报告
0UvN ws Iz\IQa 116.gross margin 毛利
85 tQHm6j 4#m"t?6! 117.manufacturing overhead 制造费用
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e<Y ~A @OlV6M;qJ 118.material requisition 领料单
Yg6 f =@>[ 119.inventory-taking 存货盘点
qE` .q1OT> 120.bond certificate 债券
,#42ebGHR c91rc> 121.stock certificate 股票
9+\3E4K QX'/PO 122.audit report 审计报告
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<n|zp 123.entity 被审计单位
it~>)_7*P "[(I* 124.addressee of the audit report 审计报告的收件人
F? kW{,* V[Jd1T 125.unqualified opinion 无保留意见
xhIC["z5 -$4#eG%3 126.qualified opinion 保留意见
Ncu\;K\N W|@/<K$V 127.disclaimer of opinion 无法表示意见
b:nHcxDU< ?2;r#) 128.adverse opinion 否定意见
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F2GW 查看《
注会考试《审计》中的128个英文单词(一) 》
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