61.assessed level of material misstatement risk 重大错报风险的评估水平
,O $F`0>9A a]$KI$)e 62.simall business 小规模企业
PDM>6U ;/>~|@ 63.accounting system
会计系统
Hm%[d;Z7 r'w5i1C+ 64.test of control 控制测试
?RrJYj1 N f1) 5 65.walk-through test 穿行测试
=ww8,z4X +=U` 66.communication 沟通
wf<uG|90 6R dfF$f 67.flow chart 流程图
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# /vSFQ}W 68.reperformance of internal control 重新执行
i1 C]bUXA _/P"ulNb 69.audit evidence
审计证据
<N+l"Re#] RSzp-sKB 70.substantive procedures 实质性程序
j3sUZg|d U
yTq(7uo 71.assertions 认定
uqX"^dn4u W $H8[G 72.esistence 存在
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9CUMqaY2 4$SW~BpQ 74.completeness 完整性
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75.rights and obligations 权利和义务
;bkS0Vmg wp.'M?6`L 76.valuation and allocation 计价和分摊
~O|j*T QO%>RG 77.cutoff 截止
q2&&n6PYW |'Ve75 W6u 78.accuracy 准确性
E5-8tHV S#2'Jw 79.classification 分类
5orA#B zVkHDT[ 80.inspection 检查
\'BKI; C@hnT<e 81.supervision of counting 监盘
QBai;p{ rbQA6_U 5A 82.observation 观察
PN+,M50;1 t~,!a? S7 83.confirmation 函证
in(n[K khc5h^0 84.computation 计算
D-~HJ 0`,a@Q4 85.analytical procedures 分析程序
oV,>u5:B LOR$d^l 86.vouch 核对
!i#;P9K dy|r:~j3 87.trace 追查
)x?F1/ {lx^57v 88.audit sampling 审计抽样
SYa!IL-B /ExnW >wT 89.error 误差
v\$XhOK |p.mA-81 90.expected error 预期误差
vnXpC!1 mbJ#-^}V 91.population 总体
z}u B7N?"'$i 92.sampling risk 抽样风险
vHJ ~~if ?%*Zgk!l7 93.non- sampling risk 非抽样风险
J=zh+oLCV R"=G?d) 94.sampling unit 抽样单位
dwB-WF%k PNg, bcl 95.statistical sampling 统计抽样
L{<E'#@F lZ/Yp~2S 96.tolerable error 可容忍误差
Q9FY.KUM |CStw"Fog 97.the risk of under reliance 信赖不足风险
/$+ifiFT rs 7R5 F 98.the risk of over reliance 信赖过度风险
sE-"TNONZ O_KL#xo 99.the risk of incorrect rejection 误拒风险
*8X: fq :mY(d6#A> 100. the risk of incorrect acceptance 误受风险
u_zp?Nc xqM R[W\x 101.working trial balance 试算平衡表
AR/`]"' jNrGsIY$ 102.index and cross-referencing 索引和交叉索引
`6Y'H2WJ? o`h F1*yp 103.cash receipt 现金收入
d&.)Dw j
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l(%bdy pbloL3d.;+ 105.bank statement 银行对账单
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v$N 106.bank reconciliation 银行存款余额调节表
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资产负债表日
kAf2g >qAQNX 108.net realizable value 可变现净值
H.!M_aJH 8Qek![3^ 109.storeroom 仓库
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(B4YO DkQy. 110.sale invoice 销售发票
sh E>gTe ;]vE"M x$ 111.price list 价目表
b~%(5r. M nH4p 112.positive confirmation request 积极式询证函
SP5/K3t-* 5wiU4-{ 113.negative confirmation request 消极式询证函
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i<Ij8J 114.purchase requisition 请购单
n uhKM.a{ RzFv``g 115.receiving report 验收报告
Rf2;O< vYrqZie< 116.gross margin 毛利
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|BF4F5wC? 3%!d&j>v 118.material requisition 领料单
f{k2sU*uBE qZCA16 119.inventory-taking 存货盘点
>%'|@75K |u7vY/ 120.bond certificate 债券
(A/
V(.! ^hRos 121.stock certificate 股票
b":cj:mxL MXSPD#gN 122.audit report 审计报告
b2r@vZ]D JX`+b 123.entity 被审计单位
g' H!%< Ej8EQ%P 124.addressee of the audit report 审计报告的收件人
j01#Wq_\fk QJ-6aB 125.unqualified opinion 无保留意见
Jc(tV(z yA
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NY )TBBYCL3 127.disclaimer of opinion 无法表示意见
lLS`Ln)" kd9hz-* 128.adverse opinion 否定意见
Y(-4Agq 8;-a_VjA) 查看《
注会考试《审计》中的128个英文单词(一) 》
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