61.assessed level of material misstatement risk 重大错报风险的评估水平
4<S*g u*W %G%##wv: 62.simall business 小规模企业
U @Il:\I ^ <Z^3c>/ 63.accounting system
会计系统
?Rc+H;x=f UcCkn7} 64.test of control 控制测试
S~"1q 0 zE{@' 65.walk-through test 穿行测试
zu<8% s5 2c`+ 66.communication 沟通
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##ho0 #4(/#K 1j 67.flow chart 流程图
yVThbL_YJ oE+s8Q 68.reperformance of internal control 重新执行
=e7,d$i {}?;|&_ 69.audit evidence
审计证据
55vpnRM &a?&G'? 70.substantive procedures 实质性程序
-e=p*7'] Rn O%8Hk 71.assertions 认定
*_<P%J kl.)A-6V 72.esistence 存在
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T^-fn S7-ka{S 74.completeness 完整性
3F,$}r# *|n::9 75.rights and obligations 权利和义务
fH.:#O: aa<9%j 76.valuation and allocation 计价和分摊
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~QAc 77.cutoff 截止
i/rdPbq *uR&d;vg.8 78.accuracy 准确性
QDlEby m jB]tq2i 79.classification 分类
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80.inspection 检查
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daT[2M 81.supervision of counting 监盘
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so|5HR| 82.observation 观察
-If-c'"G @ViJJ\ 83.confirmation 函证
v}hmI']yf "|CzQ&e 84.computation 计算
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85.analytical procedures 分析程序
CW k#Amt. l-"c-2-! 86.vouch 核对
dzZ74FE!t D'aq^T' 87.trace 追查
!|`G<WD 'iO?M'0gE# 88.audit sampling 审计抽样
NLFSw y@[}FgVOh 89.error 误差
`r+"2.z* @NGK2J 90.expected error 预期误差
gnmKh>0@6o H4LZNko 91.population 总体
4 vwa/? :mLcb.E 92.sampling risk 抽样风险
<,d .`0:y mLU4R Q}5 93.non- sampling risk 非抽样风险
SU OuayE c[]_gUp8 94.sampling unit 抽样单位
#q1Qa_LXc o{yEF1,c\ 95.statistical sampling 统计抽样
M:|Z3p K *6~ODiB 96.tolerable error 可容忍误差
43pQFDWa Z~{0XG\Y 97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险
vCT5do"C& LZm6\x 99.the risk of incorrect rejection 误拒风险
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`k65&]&d _ngyai1 101.working trial balance 试算平衡表
}l&Uh&B` !b0'd'xe 102.index and cross-referencing 索引和交叉索引
/W'GX n 2?ac\c6" 103.cash receipt 现金收入
{g}!M^| yiGq?WA7 104.cash disbursement 现金支出
98h,VuKVaB `m?%{ \ 105.bank statement 银行对账单
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s 106.bank reconciliation 银行存款余额调节表
Eq^k @ 2#l<L># 107.balance sheet date
资产负债表日
{.$5:<8aC R*IO%9O 108.net realizable value 可变现净值
^RytBwzKM Ar4E $\W 109.storeroom 仓库
5<bc>A- |cStN[97% 110.sale invoice 销售发票
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RYL{+ 112.positive confirmation request 积极式询证函
xaSvjc\ {]<l|qK 113.negative confirmation request 消极式询证函
<m9hM?^q pDb5t> 114.purchase requisition 请购单
02:] L ^} Z:I 115.receiving report 验收报告
Sj;B1& %"PG/avo 116.gross margin 毛利
Htn=h~U`z y0cHs|8 117.manufacturing overhead 制造费用
*JE%bQ2Q J]/TxUE 118.material requisition 领料单
yjUZ40Dq SA&0f&07i 119.inventory-taking 存货盘点
\"B?'Ep; sHD8#t^{ 120.bond certificate 债券
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T~RH0L 122.audit report 审计报告
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P& 7U 123.entity 被审计单位
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2!G"oD u- PAi5&n 124.addressee of the audit report 审计报告的收件人
e5KsKzu a t!RR5! 125.unqualified opinion 无保留意见
`<!Nk^2ap /y lO["<Q 126.qualified opinion 保留意见
ZC 7R f 6nh!g 127.disclaimer of opinion 无法表示意见
XlUM ~(7+v nmZz`P9g 128.adverse opinion 否定意见
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b/'{6zn 查看《
注会考试《审计》中的128个英文单词(一) 》
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