61.assessed level of material misstatement risk 重大错报风险的评估水平
B&3oo yY+)IU. 62.simall business 小规模企业
?RNm8,M >)\x\e 63.accounting system
会计系统
`f?v_Ui-$ ;/l$&: 64.test of control 控制测试
[uqe|< : Sc#B-4m 65.walk-through test 穿行测试
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0j. /%fBkA#n 66.communication 沟通
Z]OXitt7 kV9S+ME 67.flow chart 流程图
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l-( mCah{~ 68.reperformance of internal control 重新执行
_kGJqyYV #SyF-QZ[1 69.audit evidence
审计证据
0N9`WK t+y$i@R: 70.substantive procedures 实质性程序
TkHyXOk"Ky =A[:]),v 71.assertions 认定
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JC*c 72.esistence 存在
3*INDD= b/;!yOF 73.occurrence 发生
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"_|Yg 74.completeness 完整性
max 5s$@ PY.4J4nn| 75.rights and obligations 权利和义务
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/,Unp1D 76.valuation and allocation 计价和分摊
::?,ZA k_d) 77.cutoff 截止
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P}kBqMM 79.classification 分类
"$P|!k45( bzj9U>eY 80.inspection 检查
3X|7 R ct o+W}k 81.supervision of counting 监盘
j<,Ho4v}_ tFj[>_d7 82.observation 观察
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m$hU} 83.confirmation 函证
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GYVYi 84.computation 计算
-O&u;kh4g ppYIVI 85.analytical procedures 分析程序
ahJ-T@ *aem5E`c 86.vouch 核对
VKGH+j[ pk>p|q 87.trace 追查
sWtT"7>x xvpCOoGsz 88.audit sampling 审计抽样
SK][UxoHm BeR7LV 89.error 误差
mE>v (JY @$:T]N3m 90.expected error 预期误差
3$ 'eDa[ %1JN% 91.population 总体
"K Or)QD/ O8\> ?4) 92.sampling risk 抽样风险
<t~RGn3 uGo tX b 93.non- sampling risk 非抽样风险
owR`Z`^h) 0oC5W?>8s 94.sampling unit 抽样单位
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"am 95.statistical sampling 统计抽样
ox|K2A U-]Rm}X\M 96.tolerable error 可容忍误差
Ng Jp2ut EdH;P\c 97.the risk of under reliance 信赖不足风险
!PySYY At t~NTL 98.the risk of over reliance 信赖过度风险
r0Cc0TMdj 5u:{lcC.X 99.the risk of incorrect rejection 误拒风险
JXhHitUD @gc|Z]CV 100. the risk of incorrect acceptance 误受风险
t%k1=Ow5i #E'aa'P} 101.working trial balance 试算平衡表
UZ*Yt ]QqT.z%B 102.index and cross-referencing 索引和交叉索引
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&-f 103.cash receipt 现金收入
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mYp Q {e/6iSpT 104.cash disbursement 现金支出
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Id(wY$C&> 105.bank statement 银行对账单
!dcGBj (>)f#t[9J 106.bank reconciliation 银行存款余额调节表
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DpcLX 107.balance sheet date
资产负债表日
:nLhg$wMs L_~vPp 108.net realizable value 可变现净值
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^q@6((O Fcp8RBq 110.sale invoice 销售发票
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MYk%p' $qp,7RW 112.positive confirmation request 积极式询证函
{=Y3[ ;ND)h pD+ 113.negative confirmation request 消极式询证函
BKJwM'~ j34L*? 114.purchase requisition 请购单
CS\ E]f tR{@NFUcu 115.receiving report 验收报告
USrBi[_ci\ _oU}>5 116.gross margin 毛利
cs\/6gSCo iC`mj 117.manufacturing overhead 制造费用
OZCbMeB{+J QE\t}> 118.material requisition 领料单
dH[T nqJn $Y3mO~ 119.inventory-taking 存货盘点
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Wf>P[6 U%qE=u- 121.stock certificate 股票
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122.audit report 审计报告
o)U4RY* <q<kqy5s-R 123.entity 被审计单位
M~SbIk<#a< 2sXNVo8`w" 124.addressee of the audit report 审计报告的收件人
caC-JcDXy EZw<)Q 125.unqualified opinion 无保留意见
MEled:i 0^G5 zQlj 126.qualified opinion 保留意见
e^ ZxU/e R{0nk 127.disclaimer of opinion 无法表示意见
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.^ o3 128.adverse opinion 否定意见
^:Hx . P)9$}9i 查看《
注会考试《审计》中的128个英文单词(一) 》
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