61.assessed level of material misstatement risk 重大错报风险的评估水平
Xe$ I7iKD gG0!C))8 62.simall business 小规模企业
1oR7iD^ 7m4aoK 63.accounting system
会计系统
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Wk/DVue 64.test of control 控制测试
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q&w 65.walk-through test 穿行测试
z[b@V Y~c|hfL 66.communication 沟通
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io 67.flow chart 流程图
|Luqoa zd2)M@ 68.reperformance of internal control 重新执行
arIf'CG6 dq(uVW^&ae 69.audit evidence
审计证据
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UQ BF\XEm?! 70.substantive procedures 实质性程序
ZInpMp K'L^;z6 71.assertions 认定
&5\iM^ VEWi_;=J1 72.esistence 存在
7?#J~.d5 e|)hG8FlF 73.occurrence 发生
Nv#t:J9f /5S30 |K 74.completeness 完整性
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.cd*b 75.rights and obligations 权利和义务
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9( x {#ZlM 76.valuation and allocation 计价和分摊
joFm]3$; YN/|$sMD| 77.cutoff 截止
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Z?=AXu 78.accuracy 准确性
"Lzi+1 Y\D!/T 79.classification 分类
H3z:ZTI $Ipg&`S" 80.inspection 检查
*w|:~g =O&%c%~q 81.supervision of counting 监盘
HHA<IZ#;, U_M$#i{_ 82.observation 观察
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V9IHs} 83.confirmation 函证
(/z_Q{"N C].iCxn 84.computation 计算
)Q=_0;#;k .8@$\ZRP 85.analytical procedures 分析程序
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zZ7;jyD B~6&{7xc% 87.trace 追查
;ic3).H g,Lq)'N;O 88.audit sampling 审计抽样
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;;Sih5 90.expected error 预期误差
'KP@W9j .7Dtm<K# 91.population 总体
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oQLq&zRH`f 92.sampling risk 抽样风险
lAS#874dE u__9Z:+ 93.non- sampling risk 非抽样风险
F0pir(n- oL!EYbFD'Z 94.sampling unit 抽样单位
zkt+7,vI o15-ZzE- 95.statistical sampling 统计抽样
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2l EOIN^4V" 96.tolerable error 可容忍误差
:WjpzgPuN wu7Lk3 97.the risk of under reliance 信赖不足风险
+Jlay1U& US+Q~GTA 98.the risk of over reliance 信赖过度风险
<C_jF bZ?v-fn\D, 99.the risk of incorrect rejection 误拒风险
_ q(ko/T ?L5zC+c! 100. the risk of incorrect acceptance 误受风险
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ruQW" (jnzT=y 101.working trial balance 试算平衡表
F<ZYh ls?~+\Jb 102.index and cross-referencing 索引和交叉索引
bh s5x I.WvLLK2 103.cash receipt 现金收入
4{}FL ko5 @qNq 104.cash disbursement 现金支出
GX)u|g ynmWW^dg 105.bank statement 银行对账单
OtY`@\hy xVf|G_5$ 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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{Z jG6]A"pr 108.net realizable value 可变现净值
!!qK=V|> F;>V>" edl 109.storeroom 仓库
~9?cn Eou~P h*t 110.sale invoice 销售发票
gMv.V{vD efSM`!%j 111.price list 价目表
ZWii)0'PV K}2Erm%A@y 112.positive confirmation request 积极式询证函
$[9%QQk5<L -B>++r2A^ 113.negative confirmation request 消极式询证函
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DarSk "HX<,l8f% 114.purchase requisition 请购单
}xKP~h'F YSs)HV.8 115.receiving report 验收报告
!*/*8re yTyj'-4 116.gross margin 毛利
|$+3a TSA,WP\ 117.manufacturing overhead 制造费用
LO'**}vm IWBX'|}K 118.material requisition 领料单
rjl`&POqc 5VRYO"D: 119.inventory-taking 存货盘点
pEw"8U f'8kish 120.bond certificate 债券
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O'3|M "B8Q: 122.audit report 审计报告
-_ I_W& .=U#eHBdAQ 123.entity 被审计单位
FK6[>(QO Us%T;gW 124.addressee of the audit report 审计报告的收件人
_t:$XJ`bTk M\C"5%2Mu 125.unqualified opinion 无保留意见
5&xB6|k U6=..K!q 126.qualified opinion 保留意见
c~6>1w7SZ4 01[NX? qEa 127.disclaimer of opinion 无法表示意见
,"2s` YC >AC]#' 128.adverse opinion 否定意见
BW-`t-,E; "BD~xP( 查看《
注会考试《审计》中的128个英文单词(一) 》
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