61.assessed level of material misstatement risk 重大错报风险的评估水平
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Z~}* tIxhSI^ 62.simall business 小规模企业
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# W>?f^C!+m 63.accounting system
会计系统
P e$^Mo.q ~^rey 64.test of control 控制测试
zL)1^[%O9 #}/cM2m 65.walk-through test 穿行测试
[ GR|$/(z= 7cUR.PI#Q 66.communication 沟通
@Z9>3'2]A ;/?Z<[B 67.flow chart 流程图
v7o?GQ75 *or2 68.reperformance of internal control 重新执行
n&0mz1rw `'xQ6Sy 69.audit evidence
审计证据
J|gdO+ yN 9$gfJC^ 70.substantive procedures 实质性程序
`P ^u: <}28=d 71.assertions 认定
|&elZ}8 XlPK3^'N)h 72.esistence 存在
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xta}4:d-Y $z2xZqe 74.completeness 完整性
9?u9wuH Em~7D]Y 75.rights and obligations 权利和义务
L _vblUDq zB#_:(1qK 76.valuation and allocation 计价和分摊
:LZ-da"QR LN@E\wRw{r 77.cutoff 截止
qs6Nb'JvQR w8 ?Pb$Fe 78.accuracy 准确性
o,S!RG& jzl?e[qPA 79.classification 分类
pau*kMu^} b$dJ?%W 80.inspection 检查
<Jwi~I=^ IvEMg2f} 81.supervision of counting 监盘
%^a]J"Ydi8 pT("2:)x 82.observation 观察
wXr>p)mP vnz[w=U 83.confirmation 函证
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iBl#J Q 85.analytical procedures 分析程序
4t&gW 7))y}N:p 86.vouch 核对
o2;(VSKhS p&i.)/ 87.trace 追查
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:PAy4 88.audit sampling 审计抽样
#d7N| 9_ -Nsk}Rnk* 89.error 误差
NFB*1_m Sp 7u_Pq{ 90.expected error 预期误差
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fA"<MslKLK 91.population 总体
#,@bxsB Z7JKaP9{: 92.sampling risk 抽样风险
yOX&cZ[ 7)B&(2D& 93.non- sampling risk 非抽样风险
v2Dt3$@H6 gzVtxDh 94.sampling unit 抽样单位
z'7#"D ;c1relR2 95.statistical sampling 统计抽样
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:t! ( V$Zc0 96.tolerable error 可容忍误差
]kRI}Om2 *R5`.j = 97.the risk of under reliance 信赖不足风险
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6,w[Y: 98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
*3;UAfHv i*X{^A73" 100. the risk of incorrect acceptance 误受风险
24//21m fi=0{ 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
h aCKv ERF,tLa! 103.cash receipt 现金收入
#S%4? yB.G=90 104.cash disbursement 现金支出
XcOA)'Py N*Yy&[ 105.bank statement 银行对账单
#;`Oj {{32jU7< 106.bank reconciliation 银行存款余额调节表
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&+~ (/&;jV2DD[ 107.balance sheet date
资产负债表日
t\zbEN GMz8B-vk 108.net realizable value 可变现净值
;> DHD*3X a.?v*U@z@# 109.storeroom 仓库
(qUK7$ 3 -tO;GKb 110.sale invoice 销售发票
%4,xx'` "#2pT H~ 111.price list 价目表
S`=n&' ^00{Hd6 112.positive confirmation request 积极式询证函
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#EJP(wXa Tp?-*K 114.purchase requisition 请购单
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nB{C< A;,Dg=FL/ 115.receiving report 验收报告
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x r?pZ72q 116.gross margin 毛利
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+oZH?N4yaM T^]7R4Fg 118.material requisition 领料单
?W!ry7gXO 09d9S`cS\ 119.inventory-taking 存货盘点
DVh)w}v }~F~hf>s 120.bond certificate 债券
tw<P)V\h 3V}(fnv 121.stock certificate 股票
X'x3esw w yAG+] r 122.audit report 审计报告
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p7 )Q]w6he3 123.entity 被审计单位
-IU4#s (9]6bd 124.addressee of the audit report 审计报告的收件人
*g_w I%l IE;\7r+h 125.unqualified opinion 无保留意见
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H BJk: \lEkfcc 126.qualified opinion 保留意见
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LzW` 127.disclaimer of opinion 无法表示意见
@}DFp`~5| k][h9' 128.adverse opinion 否定意见
PNpu*#Z` J4>;[\%m 查看《
注会考试《审计》中的128个英文单词(一) 》
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