61.assessed level of material misstatement risk 重大错报风险的评估水平
N2h5@*1Y 3Vu}D(PJ 62.simall business 小规模企业
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会计系统
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}2 65.walk-through test 穿行测试
81RuNs] &Vj@){ 66.communication 沟通
6Ga'_P: o!xCM:+J 67.flow chart 流程图
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ff9m_P 68.reperformance of internal control 重新执行
ZllmaI iBE|6+g~Cj 69.audit evidence
审计证据
'O%*:'5k <XL%* 70.substantive procedures 实质性程序
Q}#4Qz~n tbQY&TO1 71.assertions 认定
x1=`Z@^ }#zL)+XI 72.esistence 存在
LM<*VhX _ $PeFE2 73.occurrence 发生
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E{dWz l4gH]!/@ 74.completeness 完整性
f:j:L79} e`Yj}i*bx] 75.rights and obligations 权利和义务
2_$8Ga lU 9o"2 76.valuation and allocation 计价和分摊
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1U108 77.cutoff 截止
`=Mk6$%Cs cg )(L; 78.accuracy 准确性
n%r>W^2j DzC`yWstP 79.classification 分类
pIIp61=$ 5?3 v;B6 80.inspection 检查
mmQC9nZ hn .(pI1 81.supervision of counting 监盘
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THl:>s II^Rp],> 83.confirmation 函证
uNewWtUb( 6I[*p0j5 84.computation 计算
5REH`- n6[shXH 85.analytical procedures 分析程序
h5{//0 y P]"@3Z&w 86.vouch 核对
:] Wn26z) LBio$67F 87.trace 追查
2?(/$F9X, l|842N@1 88.audit sampling 审计抽样
u%L6@M2 I'D 3~UIf 89.error 误差
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oVqx)@$K [\F:NLjiUy 91.population 总体
[voc_o7AI 8V(~u^!%_ 92.sampling risk 抽样风险
+:m)BLA4l !yg &zzP* 93.non- sampling risk 非抽样风险
ks$5$,^T2o Cpzd k~+H 94.sampling unit 抽样单位
eDo4>k"5 (9bU\4F\ 95.statistical sampling 统计抽样
iMry0z +%CXc% 96.tolerable error 可容忍误差
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yRO] e_Zs4\^ef 97.the risk of under reliance 信赖不足风险
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l)D/ q2k}bb + 98.the risk of over reliance 信赖过度风险
/&?ei*z "-fyX! 99.the risk of incorrect rejection 误拒风险
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C'Z>A DvN_}h^nX 100. the risk of incorrect acceptance 误受风险
5i$P$ R ~+6#4<M.~ 101.working trial balance 试算平衡表
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zCq6k7u 102.index and cross-referencing 索引和交叉索引
:wzbD,/M **AJFc 103.cash receipt 现金收入
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GDj_+G;tO\ 104.cash disbursement 现金支出
2AqcabI9 <)cmI .J3 105.bank statement 银行对账单
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>_$O|dE sS)tSt{C 106.bank reconciliation 银行存款余额调节表
T5@t_D>8 b6 g9! 107.balance sheet date
资产负债表日
823y; F0m[ls$ 108.net realizable value 可变现净值
rI)&.5^ j%vxCs> 109.storeroom 仓库
48gpXcc@| M/[9ZgDc 110.sale invoice 销售发票
nP=/XiCj uxrNkZia 111.price list 价目表
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h\tM !/F-EJOH6C 112.positive confirmation request 积极式询证函
\ }-v v&^N +>p 113.negative confirmation request 消极式询证函
#.j:P# $~EY: 114.purchase requisition 请购单
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Mi!ak I1ibrn 116.gross margin 毛利
y9:o];/ XF4NRs 117.manufacturing overhead 制造费用
7")&njQ/x wS2N,X/Y 118.material requisition 领料单
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%D^j7`Z =66,$~g{ 121.stock certificate 股票
[yAR%]i-7 9/\=6vC| 122.audit report 审计报告
!hPe*pPVV) Bsz;GnD|r 123.entity 被审计单位
Bq:: 5,v 3TD!3p8 124.addressee of the audit report 审计报告的收件人
A`1/g{Ha DB1Y`l 125.unqualified opinion 无保留意见
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127.disclaimer of opinion 无法表示意见
My'6yQL cE=v566 128.adverse opinion 否定意见
ZGOI8M]@ mk~Lkwl 查看《
注会考试《审计》中的128个英文单词(一) 》
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