61.assessed level of material misstatement risk 重大错报风险的评估水平
[B@'kwD\l dr)YzOvba 62.simall business 小规模企业
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63.accounting system
会计系统
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u:tbP )?+$x[f!* 64.test of control 控制测试
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7C#`6:tI 65.walk-through test 穿行测试
]Chj T} C~fjWz' V 66.communication 沟通
T134ZXqqz 8fA_p}wp 67.flow chart 流程图
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l. 68.reperformance of internal control 重新执行
Lg8nj< TF ^`un'5Vk 69.audit evidence
审计证据
9T#;,{VQ DPi_O{W> 70.substantive procedures 实质性程序
X%yO5c\l2 720PjQ 71.assertions 认定
`:N# 'i oFOnjK"|F 72.esistence 存在
mF` B# g^*<f8 ~d 73.occurrence 发生
%X#zj" pv|Pm 74.completeness 完整性
r0p w_j d%l{V6 75.rights and obligations 权利和义务
_|h8q-[3 ^N8)]F, 76.valuation and allocation 计价和分摊
*s@Qtgu vJAZ%aW 77.cutoff 截止
3u%{dG a UK9@oCIB 78.accuracy 准确性
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79.classification 分类
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80.inspection 检查
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:4b@< 81.supervision of counting 监盘
f~ }H ySI~{YVM 82.observation 观察
>0Q|nCx mPq$?gdp 83.confirmation 函证
[+qCs7' =8U&[F 84.computation 计算
H'Yh2a`!o <n3!{w3< 85.analytical procedures 分析程序
3fN.bU9_ `/Y{ l 86.vouch 核对
qzb<J=FAU @&[T _l 87.trace 追查
iNMx"F0r wEzKqD 88.audit sampling 审计抽样
q^6 +!&" L(X6-M: 89.error 误差
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S^!ZPe1 90.expected error 预期误差
Nj("|`9" y8fsveX 91.population 总体
sXNb }gJ ZE%YXG 92.sampling risk 抽样风险
=y=cW1TG j <o3JV 93.non- sampling risk 非抽样风险
ZJlEKib%2 c'*a{CV4P 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
GguFo+YeZ G7D2{J{1 96.tolerable error 可容忍误差
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B*0M LzYO$Ir:g 97.the risk of under reliance 信赖不足风险
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q|"U p ;|jI1 98.the risk of over reliance 信赖过度风险
02Ia2e.f s: 3z'4oX 99.the risk of incorrect rejection 误拒风险
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^%"7Ri 100. the risk of incorrect acceptance 误受风险
IgC}& g[w,!F 101.working trial balance 试算平衡表
%Q!`NCe+[ j;+?HbL 102.index and cross-referencing 索引和交叉索引
['ksP-= Xt#1Qs 103.cash receipt 现金收入
bGorH=pb5R %$TGzK 1 104.cash disbursement 现金支出
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g& 105.bank statement 银行对账单
C)cwAU|h# Yq/.-4y 106.bank reconciliation 银行存款余额调节表
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8Dvazg}4 107.balance sheet date
资产负债表日
`)QCn< frBX{L 108.net realizable value 可变现净值
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d:F @a Zy_V9j[n 110.sale invoice 销售发票
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p6ZO_ "] \+? 111.price list 价目表
B*E2.\~ \cCV6A[ 112.positive confirmation request 积极式询证函
N:9>dpP}O 8#Q$zLK42N 113.negative confirmation request 消极式询证函
~(]0k.\ ]%!u7z|\6 114.purchase requisition 请购单
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- CA +uKM^"6 115.receiving report 验收报告
aj}(E+ <EST?.@~+ 116.gross margin 毛利
}cN@[3v r/*=%~* 117.manufacturing overhead 制造费用
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uB7 V?A L;od6<.*m 119.inventory-taking 存货盘点
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v@. 1 1cWy+8D 120.bond certificate 债券
S~Id5T:, ;m2<eS`o' 121.stock certificate 股票
y1/o^d+@ 7-BvFEM; 122.audit report 审计报告
r$wxk 4%Rz y7^{yS[, 123.entity 被审计单位
Sua[O$ 'fL"txW 124.addressee of the audit report 审计报告的收件人
}=!,o _$>pw< 125.unqualified opinion 无保留意见
x=#VX\5k: i9=&;_z 126.qualified opinion 保留意见
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P/`I.p ; J6jwBo2m 128.adverse opinion 否定意见
CpQN,-4 TYA~#3G) 查看《
注会考试《审计》中的128个英文单词(一) 》
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