61.assessed level of material misstatement risk 重大错报风险的评估水平
vI84=n +V2\hq[{ 62.simall business 小规模企业
BH`%3Mw !V%h0OE\ 63.accounting system
会计系统
|ZJ<J)y tr[(,kX 64.test of control 控制测试
i sK_t* /R/\>'{E&c 65.walk-through test 穿行测试
"pZvV0' f{i~hVF 66.communication 沟通
5yA1<&z _1>Xk_ 67.flow chart 流程图
+, IMN)?;z Wi;wu* 68.reperformance of internal control 重新执行
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审计证据
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.q,m>?+ 70.substantive procedures 实质性程序
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zb {pWb*~!k 71.assertions 认定
^-wdIu~p? s(2/]f$ 72.esistence 存在
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4+tKg*| 74.completeness 完整性
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5nVO/ 75.rights and obligations 权利和义务
l_q=@y ^i"~6QYE 76.valuation and allocation 计价和分摊
1QA{NAnu& vk1E!T9X 77.cutoff 截止
UnE[FYx y^u9Ttf{ 78.accuracy 准确性
$`a>y jma eb#yCDIC 79.classification 分类
;q"Yz-3 /W|=Or2oR 80.inspection 检查
uc~/l4~N z+5ZUS2~& 81.supervision of counting 监盘
~dtS xj!G9x<! 82.observation 观察
.="/n8B B=<Z@u 83.confirmation 函证
VG=mA4Dd u4KP;_,m 84.computation 计算
-qJ%31Mr# Lu][0+- 85.analytical procedures 分析程序
w7d<Ky_C o5(~nQ 86.vouch 核对
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iHM 87.trace 追查
?cB:1?\j + g*s%^(E 88.audit sampling 审计抽样
H6oU Ne {CaTu5\ 89.error 误差
SDbR(oV P}re"<MD 90.expected error 预期误差
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@ L=dcO{r CG0jZB#u 92.sampling risk 抽样风险
_!ITCkBj }\?]uNH 93.non- sampling risk 非抽样风险
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j5aI !7>~=n_,L. 94.sampling unit 抽样单位
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FG Xx 95.statistical sampling 统计抽样
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g 2FxrjA 96.tolerable error 可容忍误差
JBK(Nk - %'ys 97.the risk of under reliance 信赖不足风险
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k\~% /lb"g_ 98.the risk of over reliance 信赖过度风险
AdL>?SG% \1MMz Z4rf 99.the risk of incorrect rejection 误拒风险
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5h \!u 100. the risk of incorrect acceptance 误受风险
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& 7Ap==J{a 101.working trial balance 试算平衡表
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< 102.index and cross-referencing 索引和交叉索引
^ fqco9^; mM;5UPbZ 103.cash receipt 现金收入
!?aL_{7J KM9) 104.cash disbursement 现金支出
"V3f"J? 2PDU(R 105.bank statement 银行对账单
d) $B A>B_~= 106.bank reconciliation 银行存款余额调节表
9k*1_ qZB}}pM# 107.balance sheet date
资产负债表日
&fRZaq'2R EHlkt,h* 108.net realizable value 可变现净值
V+>.Gf "V>p 109.storeroom 仓库
XdV(=PS!a@ x*a^msY% 110.sale invoice 销售发票
]1dnp]r >mCS`D8 111.price list 价目表
,1ceNF#oL Y q(CD! 112.positive confirmation request 积极式询证函
&<$YR~g5j$ 4iC=+YUn 113.negative confirmation request 消极式询证函
TO]7 %aB AD@-H0Y 114.purchase requisition 请购单
uD8,E!\ EF5:$# 115.receiving report 验收报告
$/|2d4O:{ U6Xi-@XP 116.gross margin 毛利
_@A%t&l bo_Tp~j 117.manufacturing overhead 制造费用
C| g]Y 7 U%4s@{7 118.material requisition 领料单
586lN22xM 0UN65JBuD 119.inventory-taking 存货盘点
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:&\^r=D 120.bond certificate 债券
P0O=veCf 7 P/1'f3 121.stock certificate 股票
3x3 =ke! )D8V;g(7F 122.audit report 审计报告
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^K^ZZ Sc,ajT 123.entity 被审计单位
a<Ksas'5S F&)(G\ 124.addressee of the audit report 审计报告的收件人
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O^EU 125.unqualified opinion 无保留意见
bVW2Tjc: +I[Hxf ~ 126.qualified opinion 保留意见
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:#nv:~2] 127.disclaimer of opinion 无法表示意见
Jknit i$"M'BG 128.adverse opinion 否定意见
Y:KIaYkk ?7cT$/4 查看《
注会考试《审计》中的128个英文单词(一) 》
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