61.assessed level of material misstatement risk 重大错报风险的评估水平
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e6A> 62.simall business 小规模企业
c1wM " "}DuAs 63.accounting system
会计系统
'{kNXCnZ \s;]Tg 64.test of control 控制测试
c=H(*# [ (tgoh/ 65.walk-through test 穿行测试
P,!W\N%3 wP1dPl_j:0 66.communication 沟通
TQK>w'L GFvZdP`s4 67.flow chart 流程图
v%> ?~`Y T4T_32`XR 68.reperformance of internal control 重新执行
H;,cUb H;s0|KRgJ 69.audit evidence
审计证据
g'Ft5fQ"o/ 3a#637% 70.substantive procedures 实质性程序
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D&>I :<%K6?'@^ 71.assertions 认定
/woa[7Xe ?7G?uk]3,@ 72.esistence 存在
r4NI(\gU uf`o\wqU 73.occurrence 发生
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G 74.completeness 完整性
!'ajpK oypq3V=5 75.rights and obligations 权利和义务
yVQqz =b,$jCv<,5 76.valuation and allocation 计价和分摊
|x{:GWq .x6*9z#q 77.cutoff 截止
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x!T<jJ 78.accuracy 准确性
U_!"&O5lr 4cJ^L < 79.classification 分类
JU<<,0 65ijzZL; 80.inspection 检查
`(=)8>|e Du$kDCU 81.supervision of counting 监盘
gU>Y 4'+/R%jk" 82.observation 观察
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,_CL M 83.confirmation 函证
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%#=> 84.computation 计算
EPI mh uVDB;6 85.analytical procedures 分析程序
(h/v"dV; zDa*n:S 86.vouch 核对
' n4zFj+S [$.oyjd 87.trace 追查
~,R_ B_`A[0H 88.audit sampling 审计抽样
C_O7 +ls *04 89.error 误差
6$SsdT|8B $+JaEF`8 90.expected error 预期误差
Podm 3b G7%Nwe~Y 91.population 总体
(U!WD`Ym L4.yrA-]C% 92.sampling risk 抽样风险
"5XD+qi OD>-^W t;% 93.non- sampling risk 非抽样风险
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$7 1ErH \! 94.sampling unit 抽样单位
%~Nf, _}jj>+zA` 95.statistical sampling 统计抽样
Ofqe+C f`WmRx]K 96.tolerable error 可容忍误差
X/5tZ@ M P0ww$( 97.the risk of under reliance 信赖不足风险
_sZ/tU@_-K hpWAQ#%oHm 98.the risk of over reliance 信赖过度风险
xZ`t~4qR x"AYt:ewuc 99.the risk of incorrect rejection 误拒风险
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2ziK b^Rg_,s 100. the risk of incorrect acceptance 误受风险
U@f3V8CPy *i5&x/ds 101.working trial balance 试算平衡表
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z-b~D/=} sS5#Q 102.index and cross-referencing 索引和交叉索引
J_rCo4} 22tY%Y9 103.cash receipt 现金收入
Duptles !nuXK 104.cash disbursement 现金支出
^Po\:x%o JEJ]'3 105.bank statement 银行对账单
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.vpQ3m> 106.bank reconciliation 银行存款余额调节表
B TcxBh q;kMeE* 107.balance sheet date
资产负债表日
uT;Qo{G^ L>@0Nne7 108.net realizable value 可变现净值
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* Zpu>T2Tp 109.storeroom 仓库
VJ_E]}H Qt>yRt 110.sale invoice 销售发票
*WX6C("M y"@~5e477$ 111.price list 价目表
d9Rj-e1x ?1PY]KNaK 112.positive confirmation request 积极式询证函
Ih,~h[ u{6*}6@fi 113.negative confirmation request 消极式询证函
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zB"L db#y]>^l 114.purchase requisition 请购单
mhlJzGr*q qY14LdC}~ 115.receiving report 验收报告
hCr7%` [gv2fqpP 116.gross margin 毛利
#XJYkaL cE]tvL:g 117.manufacturing overhead 制造费用
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b GwLfU w:N\]=Vh 119.inventory-taking 存货盘点
_V8pDcY W4>8 120.bond certificate 债券
^{~y+1lt' .' .|s?s 121.stock certificate 股票
aYPzN<"% \n<N>j@3 122.audit report 审计报告
KY|Q#i|pM bd)A6a\h 123.entity 被审计单位
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~D_S 124.addressee of the audit report 审计报告的收件人
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)?8A\<E 125.unqualified opinion 无保留意见
1Ete;r%5= U.wgae].O; 126.qualified opinion 保留意见
+8BH%f}X Q'Q+mt8u5 127.disclaimer of opinion 无法表示意见
p(Qm\g< zD) 2af 128.adverse opinion 否定意见
$orhY D3gv `86 9XE 查看《
注会考试《审计》中的128个英文单词(一) 》
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