61.assessed level of material misstatement risk 重大错报风险的评估水平
xG|n7w* r)Fd3)e 62.simall business 小规模企业
G ; ?jHu, 63.accounting system
会计系统
4S*7*ak{ ydf;g5OZ 64.test of control 控制测试
P;[>TCs ]8 _2rxDd1#. 65.walk-through test 穿行测试
b*dEX%H8sf 3TF'[(K= 66.communication 沟通
DPylc9[- R*>EbOuI 67.flow chart 流程图
M<cm] L^{wxOf&6E 68.reperformance of internal control 重新执行
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\hJ<I 69.audit evidence
审计证据
eZ;DNZK av L;'C5#GN 70.substantive procedures 实质性程序
Vo(V<2lw} `!7QegJa" 71.assertions 认定
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e*;EI, 73.occurrence 发生
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kN8d L0>w|LpRc 74.completeness 完整性
( Y)a`[B 2hFj+Ay 75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
0]MI*s>& &T[BS; 77.cutoff 截止
15wwu} X kf2e-)uUs 78.accuracy 准确性
UVaz,bXla &ZAc3@l[c 79.classification 分类
+8|r_z\A5a ^=Egf?|[ 80.inspection 检查
jWJ/gv~ $ ]]lM) 81.supervision of counting 监盘
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[\ 82.observation 观察
XaR(~2 r!HB""w 83.confirmation 函证
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84.computation 计算
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qwDoYyyu -[-Ry6G 86.vouch 核对
MD=VR(P?eq ;P2(C >| 87.trace 追查
I<L<xwh1(E Z=CY6Zu7 88.audit sampling 审计抽样
~7"6Y] <nE |Y@S 89.error 误差
C!J6"j \|q.M0 90.expected error 预期误差
j aq/]I7 a@U0s+V&a0 91.population 总体
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%QKRl5RM- *r]Mn~3 93.non- sampling risk 非抽样风险
MtIhpTX NJTC+`Hm 94.sampling unit 抽样单位
i=8){GX4 7z4u?>pne* 95.statistical sampling 统计抽样
NP5;&}uv*! >m&r,z 96.tolerable error 可容忍误差
]6 vqgu Q W1d&Gb.( 97.the risk of under reliance 信赖不足风险
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mByn\j 98.the risk of over reliance 信赖过度风险
um$ K^ NK0hT,_ 99.the risk of incorrect rejection 误拒风险
xtP=/B/ PM!7ci 100. the risk of incorrect acceptance 误受风险
aok,qn'j Pw_[{ LL 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
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|&8- 103.cash receipt 现金收入
!%_H1jk hr] :bR 104.cash disbursement 现金支出
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(;J a,U@ !}K 105.bank statement 银行对账单
8{Id+Q>Vo, 6X.lncE@p 106.bank reconciliation 银行存款余额调节表
9p5{,9 .3* pr(16P 107.balance sheet date
资产负债表日
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$._ !.ot&EbE 109.storeroom 仓库
MJ:>ZRXCE -O=a"G= 110.sale invoice 销售发票
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B5)+ 112.positive confirmation request 积极式询证函
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XRvg 113.negative confirmation request 消极式询证函
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,vc* #j{!&4M 114.purchase requisition 请购单
Eb<iR)e H= Q`]El<$ 115.receiving report 验收报告
?"no~(EB ]'UO]i/ 116.gross margin 毛利
]d@@E_s] Q(2X$7iRq 117.manufacturing overhead 制造费用
y'<juaw |ei?s1) 118.material requisition 领料单
NgnHo\) ( |1 $zF+ 119.inventory-taking 存货盘点
2\z"6 ReCmv/AE 120.bond certificate 债券
Hop$w |WB<yA1 121.stock certificate 股票
e,}]K'!t wO y1i/oj 122.audit report 审计报告
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ueU%| 123.entity 被审计单位
{daNw>TH 4C;4"6 124.addressee of the audit report 审计报告的收件人
rZy38Wo "b!QE2bRO 125.unqualified opinion 无保留意见
ogX'3L *Bt`6u.>e, 126.qualified opinion 保留意见
{37DrSOa +_?;%PKkuF 127.disclaimer of opinion 无法表示意见
b+NF:-fO pQxaT$ 128.adverse opinion 否定意见
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KZL5>E 查看《
注会考试《审计》中的128个英文单词(一) 》
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