61.assessed level of material misstatement risk 重大错报风险的评估水平
"|dhmV[; ]o"E4Vht 62.simall business 小规模企业
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R ZAy/u@qt 63.accounting system
会计系统
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>I 64.test of control 控制测试
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Ox7X$ 65.walk-through test 穿行测试
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gy,)%{,G DjN1EP\Xx 67.flow chart 流程图
[o(!/38"@= FGP^rTP)e 68.reperformance of internal control 重新执行
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审计证据
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>yZ:c; Zazs". 70.substantive procedures 实质性程序
c;"e&tW 9)S3{i6w 71.assertions 认定
1,OkuyXy!> `W+-0F@Y?@ 72.esistence 存在
~/JS_>e#6P '/\*l< 73.occurrence 发生
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TW(X#T@Z6I 74.completeness 完整性
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~XWBLU< 75.rights and obligations 权利和义务
@XtrC|dkkE o^(I+ <el 76.valuation and allocation 计价和分摊
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x7b 77.cutoff 截止
$)KODI>| J%r:"Jm[y1 78.accuracy 准确性
2p;I<C:Eo A_E2v{*n 79.classification 分类
u tkdL4G}' ']\SX*z? 80.inspection 检查
L;M@] 0nD?X+ u 81.supervision of counting 监盘
Pvt!G (X\]! 'A 82.observation 观察
S!$S'{f< B-KMlHe 83.confirmation 函证
7R79[:uwJ R6Md_t\ 84.computation 计算
)hQ]>o@i{ }vY^eOK. 85.analytical procedures 分析程序
Z]DZ:dF =ca[*0^Z7 86.vouch 核对
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87.trace 追查
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4}z Gukvd6-g9b 88.audit sampling 审计抽样
SYsO>`/ ) Hq<4G:# 89.error 误差
VKYljY0# p&<n_b 90.expected error 预期误差
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&x: 91.population 总体
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T "bRjY?D 92.sampling risk 抽样风险
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~ u$5.GmKm 93.non- sampling risk 非抽样风险
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yqerA +p jB/#4 94.sampling unit 抽样单位
'4#NVXVQm <=6F=u3PtU 95.statistical sampling 统计抽样
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uO(qUa# 96.tolerable error 可容忍误差
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[a$Z2m 97.the risk of under reliance 信赖不足风险
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Z7 j(;ou?Uh 98.the risk of over reliance 信赖过度风险
NCzabl jxm#4 99.the risk of incorrect rejection 误拒风险
)[UYCx' wexX|B^u 100. the risk of incorrect acceptance 误受风险
V"K.s2U^ OIw[sum2 101.working trial balance 试算平衡表
@Z#h?: `~lG5| 102.index and cross-referencing 索引和交叉索引
q\jq9) kRwY# 103.cash receipt 现金收入
%rlqq* 8tjWVo 104.cash disbursement 现金支出
_D{FQRU<YD >jTiYJI_M 105.bank statement 银行对账单
.L1[Rv3 p-(V2SP/)t 106.bank reconciliation 银行存款余额调节表
%q;y74 !@P{s'<: 107.balance sheet date
资产负债表日
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5}`\ 108.net realizable value 可变现净值
#pW!(tfN^a Z]2z*XD 109.storeroom 仓库
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Pfk G[>CBh5 110.sale invoice 销售发票
!h}Vz J~`!@! 111.price list 价目表
z.)*/HGJm \Jc}Hzug 112.positive confirmation request 积极式询证函
%cDTq&Q `\ IaeMvo 113.negative confirmation request 消极式询证函
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EME:W ~^'t70 :D 114.purchase requisition 请购单
? ][/hL@[ LB$0'dZU 115.receiving report 验收报告
(NfB+Ue} vg X7B4 116.gross margin 毛利
ZRwN #?x {`)oxzR 117.manufacturing overhead 制造费用
A4d3hF~ l` o,J8n;"l 118.material requisition 领料单
5oB#{h YB)I%5d;{ 119.inventory-taking 存货盘点
=1!.g"0 qyy. &+ 120.bond certificate 债券
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122.audit report 审计报告
j3+ hsA/(k Q=[ IO,f 123.entity 被审计单位
'< >Q20 ;Tq4!w'rH 124.addressee of the audit report 审计报告的收件人
MX!N?k#KhP *h5L1Eq 125.unqualified opinion 无保留意见
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4pcIH5)z &:g1*+ 127.disclaimer of opinion 无法表示意见
&h6 `hP_ "_BWUY 128.adverse opinion 否定意见
,PKUgL}w CSWA/#&8> 查看《
注会考试《审计》中的128个英文单词(一) 》
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