61.assessed level of material misstatement risk 重大错报风险的评估水平
<z2*T \B!8 uPvE;E_ 62.simall business 小规模企业
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会计系统
8}A+{xVp8 4uSC> 64.test of control 控制测试
hM/:zC: 1638U1 65.walk-through test 穿行测试
AlH\IP <q dM 66.communication 沟通
13lJq:bM )q>mt/, 67.flow chart 流程图
r^2>60q' /^XGIQ/W 68.reperformance of internal control 重新执行
HuCzXl $v#\bqY 69.audit evidence
审计证据
gTby%6-\| ov@N13 ,$ 70.substantive procedures 实质性程序
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t]k 71.assertions 认定
"'8^OZR 7E}.P1 72.esistence 存在
7:cmBkXm lCznH?[ 73.occurrence 发生
B>!OW2q0D pod=|(c 74.completeness 完整性
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^kElb;d 75.rights and obligations 权利和义务
='p&T|& Fhr5)Z 76.valuation and allocation 计价和分摊
<Y9 L3O`[ UF$JVb 77.cutoff 截止
~Ip-@c}'j 6n 78.accuracy 准确性
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tt\yq HLa3lUo 79.classification 分类
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%( tu< 80.inspection 检查
HF\|mL K:osfd 81.supervision of counting 监盘
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B 82.observation 观察
rda/ y7?n;3U]CS 83.confirmation 函证
\*(A1Vk 1_aUU,|. 84.computation 计算
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85.analytical procedures 分析程序
5,;>b^gXY` Q=+*OQV29 86.vouch 核对
04u^Q cKb jW 87.trace 追查
Vo@gxC, 7tEkQZMDI 88.audit sampling 审计抽样
{&bjjM &:3uK` 89.error 误差
{[<o)k .A 6~t;&)6J 90.expected error 预期误差
KO ~_ ^^O @ [
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^>3q@,C]c orGkS<P 92.sampling risk 抽样风险
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< m7|}PH"7 94.sampling unit 抽样单位
&Ti:IC%M )$.::[pNA 95.statistical sampling 统计抽样
3)bC, {Y\W&Edw% 96.tolerable error 可容忍误差
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4]Z0; 97.the risk of under reliance 信赖不足风险
&N`s@Ka 7jZE(|G- 98.the risk of over reliance 信赖过度风险
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fzSJ 1hz:AUH 99.the risk of incorrect rejection 误拒风险
D<DSK~ ++HHUM 100. the risk of incorrect acceptance 误受风险
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+ 101.working trial balance 试算平衡表
n[mVwQ(% (iT?uMRz 102.index and cross-referencing 索引和交叉索引
;$\?o ,bLHkBK 103.cash receipt 现金收入
lVw77bZ 0|D^_1W`R 104.cash disbursement 现金支出
hhqSfafUX f4h|Nn%; 105.bank statement 银行对账单
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[b=l'e/ 106.bank reconciliation 银行存款余额调节表
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@r-OL ?bq S{KF 107.balance sheet date
资产负债表日
=Fd!wkB'{ 4Z&i\#Q 108.net realizable value 可变现净值
LhfI"fc {D6E@a 109.storeroom 仓库
vLc7RL |2YkZ nJn 110.sale invoice 销售发票
Gl4(-e'b n{b(~eL? 111.price list 价目表
U:a-Wi+ &7}\mnhB 112.positive confirmation request 积极式询证函
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c'4> iut[?#f^ 113.negative confirmation request 消极式询证函
+# 38 Zgw;AY.R> 114.purchase requisition 请购单
BotGPk><c cIm_~HH 115.receiving report 验收报告
#]~l]Eq tfSY(cXg'T 116.gross margin 毛利
>I~$h, wfecM( 117.manufacturing overhead 制造费用
|>Q]q <;O-N= 118.material requisition 领料单
cJ}J4? )r9lT*z 119.inventory-taking 存货盘点
M;96Wm !vaS fL*] 120.bond certificate 债券
l@h|os TjU
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XL`*Tbx ,C=Lu9 122.audit report 审计报告
efc<lSUR MR) *Xh 123.entity 被审计单位
FnoE\2}9 CJDnHuozc 124.addressee of the audit report 审计报告的收件人
>nqDUGnEo> vxey$Ir 125.unqualified opinion 无保留意见
n!Ic.T3PA WDM^rjA|j 126.qualified opinion 保留意见
<l:c O$ m MRI`h. 127.disclaimer of opinion 无法表示意见
xrXfLujn% jHU5>Gt-} 128.adverse opinion 否定意见
?4[IIX- NSsLuM=. 查看《
注会考试《审计》中的128个英文单词(一) 》
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