61.assessed level of material misstatement risk 重大错报风险的评估水平
t }4 AAfU]4u0S 62.simall business 小规模企业
+Iuu8t ;v]C8 }L^ 63.accounting system
会计系统
Os[z>H? ;L fn&2G 64.test of control 控制测试
[@qjy*5p .^A4w;jPU 65.walk-through test 穿行测试
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axv$v} #Db^* 66.communication 沟通
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C"n!mr{srt 67.flow chart 流程图
5GAW3j{ <[ dt2)%L> 68.reperformance of internal control 重新执行
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审计证据
v @M6D} J1(SL~e], 70.substantive procedures 实质性程序
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!}& F/Js K&& 71.assertions 认定
F\&wFA'J kJB:=iq/x$ 72.esistence 存在
L:_{bE|TY Fp?M@ 73.occurrence 发生
E2}X[EoBF W"s/8; 74.completeness 完整性
7>zUT0SS m~=VUhPd 75.rights and obligations 权利和义务
z+oy#p6+F. N4qBCBr( 76.valuation and allocation 计价和分摊
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s6` |#t^D.j 77.cutoff 截止
]Rf$&7`g{ IN6L2/Q 78.accuracy 准确性
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7R `;G@qp:A 79.classification 分类
d\Up6F !b0A%1W; 80.inspection 检查
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|4BD 81.supervision of counting 监盘
1:7fV@jw p:tp|/ 82.observation 观察
{7X9P<<L7 &N7q9t 83.confirmation 函证
(i{ZxWW& Q>X1 :Zn3 84.computation 计算
Z8h;3Ek 7a_u=\, 85.analytical procedures 分析程序
+5O^{Ce6 fZap\ 86.vouch 核对
iX2exJto [KGj70|~ 87.trace 追查
!RLXB$@` Su@V5yz 88.audit sampling 审计抽样
OJydt; a 0ZD)(ps| 89.error 误差
FN26f*/ Zl#';~9W 90.expected error 预期误差
(@BB@G 2b\h@VJt 91.population 总体
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{XO3 92.sampling risk 抽样风险
0"\js:-$ N6\m*j,` 93.non- sampling risk 非抽样风险
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8|1 94.sampling unit 抽样单位
$WW7, H2g#'SK@ 95.statistical sampling 统计抽样
>;M STHeW Cvt/ot-J? 96.tolerable error 可容忍误差
Y!c7P,cZ+3 c.-dwz 97.the risk of under reliance 信赖不足风险
z6qx9x|Ij ^8ilUu 98.the risk of over reliance 信赖过度风险
=`MQKh, ^5!"[RB\ 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
@v6{U? >A L^y(G 102.index and cross-referencing 索引和交叉索引
s<C66z v~dUH0P<>e 103.cash receipt 现金收入
S[/D._5QD% 0x,4H30t( 104.cash disbursement 现金支出
}p9#Bzc C91'dM 105.bank statement 银行对账单
rc{F17~vX 8"wavh|g4 106.bank reconciliation 银行存款余额调节表
5Yk| Hb$wawy< 107.balance sheet date
资产负债表日
up?S (.*B XS0NjZW 108.net realizable value 可变现净值
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{B <HW2W"Go\ 109.storeroom 仓库
W H+Sd (iO/@iw 110.sale invoice 销售发票
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N*L 112.positive confirmation request 积极式询证函
]MMXpj,9h h&Q-QU 113.negative confirmation request 消极式询证函
b]Lp_t SzjylUYV 114.purchase requisition 请购单
@A%\;oo C !Lu`y 115.receiving report 验收报告
bFIv}c+; eGrxS;NY 116.gross margin 毛利
=~$)Ieu w4uY/!~k 117.manufacturing overhead 制造费用
_cc9+o `v Ebm Xb 118.material requisition 领料单
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$Vp G'_5UP! 119.inventory-taking 存货盘点
S)@) @3 N2EX`@_2 120.bond certificate 债券
2s`~<EF N iS8yJRy 121.stock certificate 股票
Ot!*,%sjQ `hl1R3nBM 122.audit report 审计报告
RjHKFB2 5[$Tpn#K7 123.entity 被审计单位
+,0 :L :a S\118TpD 124.addressee of the audit report 审计报告的收件人
p@=B\A] 5AAPtZ\lH 125.unqualified opinion 无保留意见
hL/ u*!/J R 126.qualified opinion 保留意见
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sCRmLUD 127.disclaimer of opinion 无法表示意见
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wArtg'=X 128.adverse opinion 否定意见
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DU(?[b 查看《
注会考试《审计》中的128个英文单词(一) 》
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