61.assessed level of material misstatement risk 重大错报风险的评估水平
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Deuye IhRdn1& 62.simall business 小规模企业
^a<kp69qS `hdN 6PgK 63.accounting system
会计系统
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v: veKA 64.test of control 控制测试
e+V8I&% .yDGw Lry 65.walk-through test 穿行测试
9khMG$ $01csj 66.communication 沟通
N0%q66]1 et"Pb_-U 67.flow chart 流程图
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[yNwM 68.reperformance of internal control 重新执行
)|_L?q#w!' S*gm[ZLQ 69.audit evidence
审计证据
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m TB-dV'w 70.substantive procedures 实质性程序
S'\e"w \B^NdG5Y 71.assertions 认定
hw.>HT|.N .9N7` 72.esistence 存在
Paeq iCLH 73.occurrence 发生
@v#,SF { 684|Uuf7 74.completeness 完整性
:%Oz:YxC/ F{.\i *$ 75.rights and obligations 权利和义务
+xvn n ALV(fv$cD 76.valuation and allocation 计价和分摊
/!MVpi'6& ?O3d Sxi 77.cutoff 截止
Q6wa-Y, k~gOL#$ 78.accuracy 准确性
H>W8F2VT Rj4C-X4= 79.classification 分类
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4q'Q x NjQ"'i8 80.inspection 检查
nzaA_^`mB jRd$Vt 81.supervision of counting 监盘
p_(En4QSH uT'l.*W6i 82.observation 观察
o.kDOqd SZyORN 83.confirmation 函证
a+cDH zj(V\y&H 84.computation 计算
Rk[a|T & P%H Dz 85.analytical procedures 分析程序
~\8(+qIv%f 0#DEh|? 86.vouch 核对
+wJ!zab` 1]eRragm" 87.trace 追查
ZX64kk+ J{.UUw9Agd 88.audit sampling 审计抽样
/s~S\dG 8Y.9%@ 89.error 误差
i#hFpZ6u #4b]j".P!n 90.expected error 预期误差
m./PRV1$x !yxqOT- 91.population 总体
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a_0v 92.sampling risk 抽样风险
g27'il \0d'y#Gp* 93.non- sampling risk 非抽样风险
Hcwfe=K&/ XC)9aC@s 94.sampling unit 抽样单位
IlB8~{p_ _1&Ar4: 95.statistical sampling 统计抽样
qSB&Q0T <K`E*IaW 96.tolerable error 可容忍误差
(Jw_2pHxr" p/?o^_s 97.the risk of under reliance 信赖不足风险
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GDm~+ 98.the risk of over reliance 信赖过度风险
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,2Q 99.the risk of incorrect rejection 误拒风险
m|B= sHc-xnd 100. the risk of incorrect acceptance 误受风险
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ESIP+ *H/3xPh,* 102.index and cross-referencing 索引和交叉索引
e5>'H!) ;6Yg}L 103.cash receipt 现金收入
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l^9gFp~I 104.cash disbursement 现金支出
LWT\1# ~qrSHn}+PU 105.bank statement 银行对账单
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Piw 32<D9_ 106.bank reconciliation 银行存款余额调节表
xBVOIc[4( 3WJk04r 107.balance sheet date
资产负债表日
n jWe^ PY.K_(D 108.net realizable value 可变现净值
KU/r"lMNlU 3W%6n-*u 109.storeroom 仓库
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igfQ,LWe! >bh+!5Y0 111.price list 价目表
eZa*WI= 05q760I+ 112.positive confirmation request 积极式询证函
#`*uX6C .Q,"gsY 113.negative confirmation request 消极式询证函
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l 114.purchase requisition 请购单
u^tQ2&?O!P 2!J#XzR0W 115.receiving report 验收报告
nc k/Dw Ak9{P` 116.gross margin 毛利
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h#hr'3bI1 117.manufacturing overhead 制造费用
T+}|$/Tv {Ya$Q#l 118.material requisition 领料单
0\tac/ \5r^D|Rp} 119.inventory-taking 存货盘点
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})/P[^ K$,Zg 121.stock certificate 股票
#c^]p/ 0!\C@wnH 122.audit report 审计报告
lPR=C0h}@ 0+FPAqX 123.entity 被审计单位
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|q*yuK/ 124.addressee of the audit report 审计报告的收件人
?$f.[;mh Jw;~ $ 125.unqualified opinion 无保留意见
sN[}B{+ [Km{6L& 126.qualified opinion 保留意见
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qWA 127.disclaimer of opinion 无法表示意见
SsZC g#i "`49m7q1H 128.adverse opinion 否定意见
*(OG+OkC ?.46X^ 查看《
注会考试《审计》中的128个英文单词(一) 》
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