61.assessed level of material misstatement risk 重大错报风险的评估水平
>9#) obw sCQV-%9 62.simall business 小规模企业
9.( [,J MBKF8b'k 63.accounting system
会计系统
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Y# 64.test of control 控制测试
{)!ua7GF0H d7zZ~n 65.walk-through test 穿行测试
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66.communication 沟通
qNrLM!Rj wgvCgr< 67.flow chart 流程图
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zKp H!6&'=c {k 68.reperformance of internal control 重新执行
Ukf:m&G g/P1lQ) 69.audit evidence
审计证据
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ncOl}\Q9 70.substantive procedures 实质性程序
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$BR` 71.assertions 认定
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72.esistence 存在
;b=7m#5 [O!/hppN 73.occurrence 发生
+ek6}f# REi"Aj= 74.completeness 完整性
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75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
;G"!y<F U-f8D 77.cutoff 截止
HL>l.IG? 00y(E@~ 78.accuracy 准确性
8. +f@wv pI>GusXg 79.classification 分类
c*"P+ `Jj b4] 80.inspection 检查
X9^q-3&60 gf4Hq&Rf 81.supervision of counting 监盘
BrzTOkeyG r(wtuD23q 82.observation 观察
YWV)C?5x& ?G]yU 83.confirmation 函证
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HK94I 84.computation 计算
s`.J!^u` - JFW ,8=8 85.analytical procedures 分析程序
u3UN 9]tW; ? 86.vouch 核对
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Apa^Bp 87.trace 追查
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O#$n 88.audit sampling 审计抽样
AAB_Ytf o4z|XhLr 89.error 误差
uz=9L<$ $!z .[GL 90.expected error 预期误差
g ssEdJ PtL8Kd0`C 91.population 总体
HFz;"s3lWM Cyg(~7] 92.sampling risk 抽样风险
07ppq?,y \]\GDpu[ 93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
g0;6}n XJq]l6a: 95.statistical sampling 统计抽样
Uz]=`F8 /~+Fzz 96.tolerable error 可容忍误差
uo|:n"v [?2?7>D8 97.the risk of under reliance 信赖不足风险
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] !;) 98.the risk of over reliance 信赖过度风险
{sq:vu@NC "#f5jH 99.the risk of incorrect rejection 误拒风险
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ZHoYnp-~z 100. the risk of incorrect acceptance 误受风险
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I>,\ 101.working trial balance 试算平衡表
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- [w+1<ou;j 102.index and cross-referencing 索引和交叉索引
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\&H~0X 103.cash receipt 现金收入
I:MrX ps/|^8aGZ 104.cash disbursement 现金支出
"`Xbi/i }XCh>LvX 105.bank statement 银行对账单
qB`%+<)C I0^oaccM 106.bank reconciliation 银行存款余额调节表
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资产负债表日
Mdu\ci)lr Sj8fo^K50 108.net realizable value 可变现净值
'I r )$*B 109.storeroom 仓库
4 .(5m\s! 6hXh;-U 110.sale invoice 销售发票
-7Kstc- Ms+SJ5Lg 111.price list 价目表
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6 112.positive confirmation request 积极式询证函
vEt+^3= dLR[<@E 113.negative confirmation request 消极式询证函
s)sT\crP@ [V5,1dmkI 114.purchase requisition 请购单
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#U-*Z7 J10&iCr{r* 115.receiving report 验收报告
#wh[F"zX k#p6QAhS 116.gross margin 毛利
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=S C]na4yE8 117.manufacturing overhead 制造费用
r -uu`=, 5T'viG}% 118.material requisition 领料单
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r1)zN 119.inventory-taking 存货盘点
3B$|B, /c7jL4oD 120.bond certificate 债券
/6y;fx b,(<74!#8 121.stock certificate 股票
v\}{eP' <jLL2-5r0 122.audit report 审计报告
Qv8 =CnuOT /-=h|A#Kh 123.entity 被审计单位
1{qG?1<zZ6 m*KI'~#$% 124.addressee of the audit report 审计报告的收件人
$5Rx>$~+d OY!WEP$F-C 125.unqualified opinion 无保留意见
"!D,9AkZS zIU6bMMT3u 126.qualified opinion 保留意见
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X3wE 127.disclaimer of opinion 无法表示意见
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XGu 128.adverse opinion 否定意见
\GGyz{i 5<7sVd. 查看《
注会考试《审计》中的128个英文单词(一) 》
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