61.assessed level of material misstatement risk 重大错报风险的评估水平
,aD~7QX1: 4YI6& 62.simall business 小规模企业
#tpz74O sN-u?EiF8 63.accounting system
会计系统
k&:q|[N ?7TmAll<.s 64.test of control 控制测试
k%u fgHl! uH?4d!G 65.walk-through test 穿行测试
GIkeZV{4} o3\^9-jmp 66.communication 沟通
|A,.mOT Sh5)36 67.flow chart 流程图
o\ ce|Dzt IY6Qd4157 68.reperformance of internal control 重新执行
R\X;`ptT >);M\,1\I 69.audit evidence
审计证据
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x4>"m(&% 70.substantive procedures 实质性程序
bC"h7$3 & ^1 b]f 71.assertions 认定
g18zo~LZ =O"l/\c^ 72.esistence 存在
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!$XXA` {S-M] LE 73.occurrence 发生
oiR9NB&< _a9oHg 74.completeness 完整性
O(-6Zqk8Q b@=H$" 75.rights and obligations 权利和义务
t~dK\>L As5l36 76.valuation and allocation 计价和分摊
ZwY mR= Il>o60u1 77.cutoff 截止
w;(=wN\ =Ez@kTvOs 78.accuracy 准确性
^~TE$i< <Piq?&VX[ 79.classification 分类
AB0}6g^O ;5$ GJu( 80.inspection 检查
:6%ivS 6&6dd_K( 81.supervision of counting 监盘
jA2%kX\6// ge%QbU1J 82.observation 观察
q9VBK(,X D-t!{LA 83.confirmation 函证
N}[!QE 'byTM?Sp{ 84.computation 计算
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m+7%]$ )+Z.J]$O- 86.vouch 核对
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87.trace 追查
{,6J*v"o ^jb;4nf 88.audit sampling 审计抽样
xzfugW k#~oagW_Gw 89.error 误差
-$#2?/uqC ]Lg~I#/# 90.expected error 预期误差
O[L#|_BnEO ^.g-}r8, 91.population 总体
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Y=_*Ai 92.sampling risk 抽样风险
"Dq^r9 lgK5E*^ 93.non- sampling risk 非抽样风险
W?!rqo2SP 9C Ki$L 94.sampling unit 抽样单位
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9]c 95.statistical sampling 统计抽样
Wlq3r# -#G>`T~ 96.tolerable error 可容忍误差
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JV4fL~ 97.the risk of under reliance 信赖不足风险
sKs`gi2 `D=d!!1eUi 98.the risk of over reliance 信赖过度风险
l=Jw6F+5 w@6y.v1I{ 99.the risk of incorrect rejection 误拒风险
n)D S9nn^vsK 100. the risk of incorrect acceptance 误受风险
/CKn XU; o$U{.# 101.working trial balance 试算平衡表
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58<A'# ypemp=+(r 102.index and cross-referencing 索引和交叉索引
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Fo%`X[ ? 103.cash receipt 现金收入
+R;LHRS% x;} 25A| 104.cash disbursement 现金支出
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`)KGajB R- ,L"Vv 106.bank reconciliation 银行存款余额调节表
7h41 E# 9H:J&'Xi7 107.balance sheet date
资产负债表日
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:P%?!'M 108.net realizable value 可变现净值
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w)tWJVD 109.storeroom 仓库
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T 6CGk*s 110.sale invoice 销售发票
z?kE((Ey ` l'QAIo 111.price list 价目表
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;Q 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
!Z{7X ^ R3piI&u 114.purchase requisition 请购单
:ec>[N~KG E KN<KnU% 115.receiving report 验收报告
]-a/)8 9PG{>W$M 116.gross margin 毛利
QK #qW-49O ux6)K= ] 117.manufacturing overhead 制造费用
C{G=Y[?oc [0kZyjCq@ 118.material requisition 领料单
z^4+Un t.O~RE 119.inventory-taking 存货盘点
'dzbeTJD5 Q?([# 120.bond certificate 债券
>){}nlQf rxJl;!7G 121.stock certificate 股票
Hv:~)h$ )Wt&*WMFXl 122.audit report 审计报告
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Fhhl^ O ]-8 % 123.entity 被审计单位
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AkpV) 124.addressee of the audit report 审计报告的收件人
I*a.!/$) 9o P 125.unqualified opinion 无保留意见
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`~#! 126.qualified opinion 保留意见
cf"!U+x loBW#> 127.disclaimer of opinion 无法表示意见
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o $DnJ/hg;qD 128.adverse opinion 否定意见
hM="9]i. )7P>Hj 查看《
注会考试《审计》中的128个英文单词(一) 》
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