61.assessed level of material misstatement risk 重大错报风险的评估水平
`a$-"tW~j yV;_ ]_EO 62.simall business 小规模企业
mmE!!J`B 6Vr:?TI7 63.accounting system
会计系统
8SV.giG; uB;\nj5'D 64.test of control 控制测试
>ZAb9=/M)F CC?L~/gPN 65.walk-through test 穿行测试
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)U6-&-07 66.communication 沟通
l*~ ".q;S 2vb {PQ 67.flow chart 流程图
O[9>^y\, F+%6?2J 68.reperformance of internal control 重新执行
HF(pC7/a: %}T' 3 69.audit evidence
审计证据
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\^l273 70.substantive procedures 实质性程序
kU*Fif `7.(dn>WL0 71.assertions 认定
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ZFlY@ ]3u$%vc 73.occurrence 发生
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[ NeG$;z7 74.completeness 完整性
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W -0pAj}_2} 75.rights and obligations 权利和义务
hn$l<8=Q_ rsr}%J 76.valuation and allocation 计价和分摊
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66i <B+xE?v4 77.cutoff 截止
#Cj$;q{! gb_r <j:w 78.accuracy 准确性
<i<[TPv"; S"}G/lBx. 79.classification 分类
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4dCbJ! #$W bYL| 81.supervision of counting 监盘
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aPELAU- 82.observation 观察
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SM )MV`(/BC* 84.computation 计算
fo$5WTY XIS.0]~ 85.analytical procedures 分析程序
<@+>A$~0 cH==OM7&- 86.vouch 核对
=1:dKo8 ])v,zp"u 87.trace 追查
5.]eF$x2 ('9LUFw\ 88.audit sampling 审计抽样
hny(:Dj tf:4}6P1 89.error 误差
RV%aFI ) ~|FKl% 90.expected error 预期误差
'N7AVj $y2"Q,n+ 91.population 总体
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Ke5fe# 92.sampling risk 抽样风险
-pF3q2zb QH)uh" 93.non- sampling risk 非抽样风险
v/1&V+"^kd z~Ec * 94.sampling unit 抽样单位
]j^V5y" RhL!Zz 95.statistical sampling 统计抽样
N9|v%-_?) A_:YpQ07@ 96.tolerable error 可容忍误差
ZRD@8'1p <`rl[C{ 97.the risk of under reliance 信赖不足风险
+WxZB lZ\8$,B) 98.the risk of over reliance 信赖过度风险
ox}LC,! c)7i%RF' 99.the risk of incorrect rejection 误拒风险
hwon^? dxz.%a@PW 100. the risk of incorrect acceptance 误受风险
eM>f#M e>GX]tK 101.working trial balance 试算平衡表
t%B ,ATW KX|7mr90K 102.index and cross-referencing 索引和交叉索引
qjtrU#n x|TLMu=3= 103.cash receipt 现金收入
_NkVi_UX <<ze84E 104.cash disbursement 现金支出
GadZ!_.f -0tHc=\u( 105.bank statement 银行对账单
DbL=2 !8z,}HUdK 106.bank reconciliation 银行存款余额调节表
nc0!ag xDJs0P4 107.balance sheet date
资产负债表日
gM5`UH| 2#^@awJ ? 108.net realizable value 可变现净值
RKt#2%FFO hxedQvW 109.storeroom 仓库
aYmC LLj Z2%ySO 110.sale invoice 销售发票
9"#,X36 _a?(JzLw5 111.price list 价目表
gbl`_t/ K<_bG<tm_ 112.positive confirmation request 积极式询证函
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X 113.negative confirmation request 消极式询证函
\dq}nOsX* SDW_Y^Tb 114.purchase requisition 请购单
UE-+P 6dzY9 115.receiving report 验收报告
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z>:~ -=+@/@nV 116.gross margin 毛利
tlz+!> z-Ndv;: 117.manufacturing overhead 制造费用
` !JcQ'u h"/y$ 118.material requisition 领料单
d=6FL" .o LzS)WjEN 119.inventory-taking 存货盘点
5d4/}o}%" Q`ALyp,9b 120.bond certificate 债券
Q#Vg5H4 HqZ3] 121.stock certificate 股票
!n?8'eqWru ^O9_dP: 122.audit report 审计报告
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};_ :B(vk3;U! 123.entity 被审计单位
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m7F"kD 124.addressee of the audit report 审计报告的收件人
d7*fP S B9&$sTAB 125.unqualified opinion 无保留意见
Ul/Uk n$ ';\v:dP 126.qualified opinion 保留意见
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&azy1.i~ Q8~|0X\.g 128.adverse opinion 否定意见
WqHsf1?N 3T|xUY)G4 查看《
注会考试《审计》中的128个英文单词(一) 》
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