61.assessed level of material misstatement risk 重大错报风险的评估水平
xbJ@ z{ 7tWt3 62.simall business 小规模企业
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:p 0l-m:6 63.accounting system
会计系统
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U^pT 64.test of control 控制测试
|jB]5ciT bg.f';C 65.walk-through test 穿行测试
+g36,!q wI'8B{[ 66.communication 沟通
qh}M!p2 v%RcwVt| 67.flow chart 流程图
vqh@)B+) ^]mwL)I} 68.reperformance of internal control 重新执行
e ='bc7$ TAz#e 69.audit evidence
审计证据
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jU')8m[ 70.substantive procedures 实质性程序
""`>v`\ hgCF!eud 71.assertions 认定
}'HJV B_ Oi{X \Y 72.esistence 存在
=6j4_+5mnH O8BxXa@5 73.occurrence 发生
4^H(p ca>6r` 74.completeness 完整性
y[7*^9J #PYTFB% 75.rights and obligations 权利和义务
=XWew* l:NEK`>i 76.valuation and allocation 计价和分摊
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4ujw/`:/m c-nBB 78.accuracy 准确性
v5"5UPi- }\5^$[p 79.classification 分类
P;jl!o$ dRg1I=|{_ 80.inspection 检查
3UeG>5R 0ZQ|W%tS 81.supervision of counting 监盘
+ >o/Ob ahgm*Cpc 82.observation 观察
=\s(v-8 _2{i}L 83.confirmation 函证
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#5HJW[9 84.computation 计算
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x#yL&+'?Mj 85.analytical procedures 分析程序
1G/bqIMg63 Qxj &IX 86.vouch 核对
uiq)?XUKv Nx4_Oc^hY 87.trace 追查
E"k\eZns& k1y&'3% 88.audit sampling 审计抽样
H?8uy_Sc \ ?['pB 89.error 误差
(n7v $A r.M8#YL 90.expected error 预期误差
=]x FHw8A !Dp4uE:Pq 91.population 总体
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Z/0:` HKO00p7 92.sampling risk 抽样风险
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d`n/ Qz&I~7aoyV 93.non- sampling risk 非抽样风险
`WF?87l1 C/dqCUX: 94.sampling unit 抽样单位
Pz3jc|Ga $5nOi aQL 95.statistical sampling 统计抽样
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~r4 96.tolerable error 可容忍误差
E@QsuS2& ^!H8"CdC3 97.the risk of under reliance 信赖不足风险
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3..3k (PU0\bGA 98.the risk of over reliance 信赖过度风险
z<_{m4I; Vea>T^ 99.the risk of incorrect rejection 误拒风险
hBDPz1< 0}$",M!p 100. the risk of incorrect acceptance 误受风险
5o\yhYS: 4A0R07" 101.working trial balance 试算平衡表
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P"V 102.index and cross-referencing 索引和交叉索引
;<0Q<0G C$ cX{hV 103.cash receipt 现金收入
[0N==Ym1 J!%Yy\G 104.cash disbursement 现金支出
UzFd@W u# @u3K.}i:g 105.bank statement 银行对账单
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M8j? \Oh9)X:I 106.bank reconciliation 银行存款余额调节表
n5"rSgUtE Sai_rNRWB 107.balance sheet date
资产负债表日
R{)Sv| +` x:=Kr@VP 108.net realizable value 可变现净值
O-:#Q(H! [(}f3W & 109.storeroom 仓库
j y{T=Nb Y[Us"K` 110.sale invoice 销售发票
a?E]-Zf Lhu2;F\/ 111.price list 价目表
vV.'&."g HH+NNSRO 112.positive confirmation request 积极式询证函
h;f5@#F ')I/D4v 113.negative confirmation request 消极式询证函
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3 x_{ua0BLDf 114.purchase requisition 请购单
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MO vp &jSfQ^ 116.gross margin 毛利
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piv,n 117.manufacturing overhead 制造费用
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(jlWr$$ 118.material requisition 领料单
l*("[?>I EaFd1 119.inventory-taking 存货盘点
d z&| 3o K+Al8L?K_ 120.bond certificate 债券
"cRc~4%K Y'S xehx 121.stock certificate 股票
-\\}K\*MJ IPa08/ 122.audit report 审计报告
neJNMdv@T bP&o]?dN 123.entity 被审计单位
JT&CJ&#[h 5.F.mUO 124.addressee of the audit report 审计报告的收件人
`23&vGk} P1=bbMk 125.unqualified opinion 无保留意见
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iyU@|^B"Wa Pk[f_%0 127.disclaimer of opinion 无法表示意见
j{>E.F2. PHi'&)| 128.adverse opinion 否定意见
IV;juFw}G @)m[:n 查看《
注会考试《审计》中的128个英文单词(一) 》
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