61.assessed level of material misstatement risk 重大错报风险的评估水平
T@Z-;^aV }nptmc 62.simall business 小规模企业
[@2$W?0i U_RWqKL 63.accounting system
会计系统
z 'V$)U$f pwRCfR)" X 64.test of control 控制测试
&(m01 y[zjs^-vCv 65.walk-through test 穿行测试
HP\5gLVXY ?XV3Y3 66.communication 沟通
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}cD_$D j^/=.cD| 67.flow chart 流程图
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mNsd&Rk' 68.reperformance of internal control 重新执行
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69.audit evidence
审计证据
^v+p@k Yy;BJ_ 70.substantive procedures 实质性程序
P-DW@drxF bwa*|{R 71.assertions 认定
`fE'$2 {q^UWv?1 72.esistence 存在
PsZ>L <`?%Cz AO 73.occurrence 发生
d5`D[,]d ?<T=g 74.completeness 完整性
y8Rq2jI;(e =&<d4'(Qk 75.rights and obligations 权利和义务
L#%)@ l&5Tft 76.valuation and allocation 计价和分摊
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1vS-m x K &%8w 79.classification 分类
3#Iq5vT T=RabKVYP 80.inspection 检查
qC5IV}9` 7-0j8$` 81.supervision of counting 监盘
xZY7X&C4 P#V}l'j(<a 82.observation 观察
d%RH]j4 i5|)|x3 83.confirmation 函证
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W[` (g&@E(@]? 84.computation 计算
Xtloyph 2H`>Kj 85.analytical procedures 分析程序
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u{VU^'Y nPDoK!r' 86.vouch 核对
~Orz<%k. Y/?z8g'p 87.trace 追查
dn:\V?9 !R@jbM 88.audit sampling 审计抽样
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0JKTwLhC #N%j9 90.expected error 预期误差
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91.population 总体
c]i;0j? Dl 4TYtgP1 92.sampling risk 抽样风险
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;/kmV~KG 93.non- sampling risk 非抽样风险
gGN6Yqj0 :G]t=vr1 94.sampling unit 抽样单位
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\_. 95.statistical sampling 统计抽样
nrX+ ' Z[0/x.pp$ 96.tolerable error 可容忍误差
r8!pk~R5] n&a\mGF 97.the risk of under reliance 信赖不足风险
o,S(;6pDJ M?o_J4 98.the risk of over reliance 信赖过度风险
$*LBZcL SBdd_Fn 99.the risk of incorrect rejection 误拒风险
S]Di1E^r;_ @1' Y/dCyD 100. the risk of incorrect acceptance 误受风险
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Rg+#(y rO YD[+ 102.index and cross-referencing 索引和交叉索引
_%23L| id" l" 103.cash receipt 现金收入
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H#" _Vf>>tuW 104.cash disbursement 现金支出
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105.bank statement 银行对账单
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50PU u:6R|%1fNn 106.bank reconciliation 银行存款余额调节表
I?Z"YR+MQ MOay^{u 107.balance sheet date
资产负债表日
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108.net realizable value 可变现净值
tOxH 9 T LF'7ufq 109.storeroom 仓库
Koj9]2<0 ^SW9J^9 110.sale invoice 销售发票
@ &Od1X 6eA)d# 111.price list 价目表
qQ6@43TC *-uzsq.W 112.positive confirmation request 积极式询证函
HgBu:x?& VE1j2=3+o 113.negative confirmation request 消极式询证函
bI_MF/r'' CS5[E-%}T= 114.purchase requisition 请购单
OVc)PMp JfK4|{@ 115.receiving report 验收报告
6j+X@|2^ +_u~Np 116.gross margin 毛利
wZW\r!Us Mn<s9ITS- 117.manufacturing overhead 制造费用
pYu6[ 5tzO=gO[ 118.material requisition 领料单
i[ws%GfEv uPxjW"M+ 119.inventory-taking 存货盘点
>,I'S2_Zl lC,~_Yb 120.bond certificate 债券
%DA`.Z9# mEkYT 121.stock certificate 股票
}$r]\v VZ y$0* 122.audit report 审计报告
e=eip?p kHhku!CH 123.entity 被审计单位
x25zk4- @A(jo 32 124.addressee of the audit report 审计报告的收件人
P=\Hi.]% ?r5a* 125.unqualified opinion 无保留意见
5zkj;?s (0.JoeA`y 126.qualified opinion 保留意见
bNiJ"k<pN IN;9p w 127.disclaimer of opinion 无法表示意见
ir>+p>s. KaHe( 128.adverse opinion 否定意见
@Y>PtA&w* <*-8E(a 查看《
注会考试《审计》中的128个英文单词(一) 》
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