61.assessed level of material misstatement risk 重大错报风险的评估水平
\Cj B1]I `x|?&Ytmf9 62.simall business 小规模企业
W%J\qA A=4OWV? 63.accounting system
会计系统
9B4&m|g #1[u(<AS 64.test of control 控制测试
e;jdqF~v! v2?ZQeHr_( 65.walk-through test 穿行测试
h$*!8=M [gB+C84%% 66.communication 沟通
[!z,lY> j@9T.P1 67.flow chart 流程图
n| ;Im&, M?qy(zb 68.reperformance of internal control 重新执行
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审计证据
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=QCp4^ 70.substantive procedures 实质性程序
36NpfTW :%.D78& 71.assertions 认定
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=Uh$&m 72.esistence 存在
^s=8!=A( nwWJ7M,A 73.occurrence 发生
v1[29t<I! 9iq_rd] 74.completeness 完整性
6 r"<jh # ]oxZ77ciL 75.rights and obligations 权利和义务
kFB YMgNzu 76.valuation and allocation 计价和分摊
r,udO,Yi=c w@b)g 77.cutoff 截止
s CRdtP 2?5>o!C 78.accuracy 准确性
@VBcJ{e, 6-I'>\U~ 79.classification 分类
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k=^C [~^0gAlQC 80.inspection 检查
xmG<]WF>E G#CXs:1pd+ 81.supervision of counting 监盘
?0SEMmp`H R@0R`Zs 82.observation 观察
25T18&R Q@niNDaW2 83.confirmation 函证
+:f"Y0 Rv=YFo[B 84.computation 计算
;,TFr}p` 7"##]m. 85.analytical procedures 分析程序
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(ZGbhMK 86.vouch 核对
U(Zq= M pI[uUu7O 87.trace 追查
G6/m# 4JEpl'5^Q 88.audit sampling 审计抽样
F:VIzyMq< #QPjkR|\ 89.error 误差
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&\yj9 90.expected error 预期误差
(mOtU8e S3#>9k;p 91.population 总体
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& 92.sampling risk 抽样风险
GVz6-T~\> FlQGgVN 93.non- sampling risk 非抽样风险
D@KlOU{< pw#-_ 94.sampling unit 抽样单位
[RL9>n8f ,_P-$lB 95.statistical sampling 统计抽样
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D_y 96.tolerable error 可容忍误差
5N]"~w* FsPw1A$y 97.the risk of under reliance 信赖不足风险
<$YlH@;)`a vIvIfE 98.the risk of over reliance 信赖过度风险
k!^{eOM =%7
-ZH9 99.the risk of incorrect rejection 误拒风险
+mPx8P&% t7pFW^& 100. the risk of incorrect acceptance 误受风险
3'Rx=G' 0"R|..l/ 101.working trial balance 试算平衡表
~~.}ah/_d gIfh3 D=yX 102.index and cross-referencing 索引和交叉索引
IgzQr > "~nZ GiK 103.cash receipt 现金收入
Smh,zCc>s ,+VGSd 104.cash disbursement 现金支出
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'@R$ 105.bank statement 银行对账单
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2eogY# 106.bank reconciliation 银行存款余额调节表
_g8yDfcLG =D(j)<9$A 107.balance sheet date
资产负债表日
MA\V[32H [UR-I0 s!/ 108.net realizable value 可变现净值
@iiT< +_!QSU,@ 109.storeroom 仓库
W)/#0*7 wL1MENzp*z 110.sale invoice 销售发票
RCrCs <aw[ XFg 111.price list 价目表
#Z #-Ht ZcsZ$qt^ 112.positive confirmation request 积极式询证函
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Asp 113.negative confirmation request 消极式询证函
\['Cj*e k VTM/hJmwJ 114.purchase requisition 请购单
~u{uZ(~ (:_$5&i7 115.receiving report 验收报告
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e>]A* VVZ'i.*_3? 116.gross margin 毛利
0b>h$OU/ 7$b1<.WX 117.manufacturing overhead 制造费用
J,hCvm ' QG?nu 118.material requisition 领料单
M}a6Vu9 {ax:RUQxy 119.inventory-taking 存货盘点
SBpL6~NW ;gkM{={`p 120.bond certificate 债券
9x8fhAy}4 7_L;E~\ 121.stock certificate 股票
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Hz~zu{;{J 122.audit report 审计报告
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lP _w{Qtj~s| 123.entity 被审计单位
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<} .$l D-c4EV 125.unqualified opinion 无保留意见
2T35{Q!=F M{@(G
5 126.qualified opinion 保留意见
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,U2o \G[$:nS 127.disclaimer of opinion 无法表示意见
=&]L00u. BLttb 128.adverse opinion 否定意见
]'}L 1r 'V {W-W< 查看《
注会考试《审计》中的128个英文单词(一) 》
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