61.assessed level of material misstatement risk 重大错报风险的评估水平
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^Hc 62.simall business 小规模企业
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63.accounting system
会计系统
J>S`}p ba"a!#wA 64.test of control 控制测试
]qNPOnlp BGZvgMxLJ 65.walk-through test 穿行测试
qkh.?~ K0\Wty0 66.communication 沟通
Jm{~H% :rX/ILAr 67.flow chart 流程图
*N?y <U -E>se8 %" 68.reperformance of internal control 重新执行
_.ELN/$- "Qxn}$6- 69.audit evidence
审计证据
J"O#w BM9 _=oNQ 70.substantive procedures 实质性程序
Co^a$K &m>txzo 71.assertions 认定
`<kV)d%xEF ;3k6_ub 72.esistence 存在
tmf=1M +6v;(] y 73.occurrence 发生
d8T,33>T ?FRQ!R 74.completeness 完整性
kzcD}?mSS tf@x} 75.rights and obligations 权利和义务
NurbioFL ^Wz3 q-^ 76.valuation and allocation 计价和分摊
t?j2Rw3f`I Lu?)Rya 77.cutoff 截止
c&T14!lfn .1C|J 78.accuracy 准确性
k&>l#oH 3((53@s98 79.classification 分类
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\D4 y:zo/#34 80.inspection 检查
&Jw4^ob X@7K#@5 81.supervision of counting 监盘
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8 @5# RGM)5^ 82.observation 观察
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>"[ W<uL{k.Kpd 83.confirmation 函证
TAt9+\' iAlFgOk' 84.computation 计算
<.<Q.z >MIp r 85.analytical procedures 分析程序
WPM<Qv L fJ3qL#' 86.vouch 核对
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C4P7, !u#o"e<qh 88.audit sampling 审计抽样
IBzHXa>75 ].2it{gF?b 89.error 误差
)>LC*_v C9}2F{8 90.expected error 预期误差
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B&m?3w 91.population 总体
OQA3 ~\Vu : |c,.uO 92.sampling risk 抽样风险
Hvq< _&2 */L;6_ 93.non- sampling risk 非抽样风险
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"j- 94.sampling unit 抽样单位
s geP`O% Y4Z?`TL 95.statistical sampling 统计抽样
@$79$:q N Ffm Q$>S 96.tolerable error 可容忍误差
/j'We-C 1*r{%6 97.the risk of under reliance 信赖不足风险
.6E7 R _+8$=k2nM 98.the risk of over reliance 信赖过度风险
Dg#A b8 =k[!p'~jD 99.the risk of incorrect rejection 误拒风险
00G[`a5 ZH%[wQ~4 100. the risk of incorrect acceptance 误受风险
7q|(ZZa )vS##-[_ 101.working trial balance 试算平衡表
j>s%q. yg2~qa:dZ 102.index and cross-referencing 索引和交叉索引
Y#6@0Nn[G r\[HR ^` 103.cash receipt 现金收入
=I/J !}. PSHs<Z47 104.cash disbursement 现金支出
"MXd! ;:9 x.IkxC 105.bank statement 银行对账单
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_jZDSz|Yb ZrA\a#z"< 107.balance sheet date
资产负债表日
[-$&pB>w8' l:HO|Mq 108.net realizable value 可变现净值
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!6: 110.sale invoice 销售发票
XpH[SRUx ~N'KIP[W 111.price list 价目表
Y=3Y~ @-b}iP<T 112.positive confirmation request 积极式询证函
CsSB'+&{ o-O/M S 113.negative confirmation request 消极式询证函
^s5.jlZr@ CaBTqo 114.purchase requisition 请购单
]NAPvw#p |x< 115.receiving report 验收报告
A{6ZEQAh> Vn/6D[}Tu 116.gross margin 毛利
XY4s ,(`@ZFp$ 117.manufacturing overhead 制造费用
J*U(f{Q( 82)d.> 118.material requisition 领料单
C#I),LE|d{ (tq)64XVz 119.inventory-taking 存货盘点
Y,(eu*Za {J0^S 120.bond certificate 债券
N M8F $e*Nr=/ 121.stock certificate 股票
Ew;<iY[ NOS5bm&- 122.audit report 审计报告
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n)K6Z{x 123.entity 被审计单位
ldX]A#d. 3mJHk<m8T 124.addressee of the audit report 审计报告的收件人
e2*^;&|% ,OasT!Sr 125.unqualified opinion 无保留意见
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|9po X2e|[MWkp 126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见
THua?,oyW T]vD ,I+ 128.adverse opinion 否定意见
i5n'f6C kDv)g 查看《
注会考试《审计》中的128个英文单词(一) 》
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