61.assessed level of material misstatement risk 重大错报风险的评估水平
0zXF{5Up HeM- 62.simall business 小规模企业
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`EI}g tN&X1 63.accounting system
会计系统
# |,c3$ Ve4@^Jy; 64.test of control 控制测试
]PZ\N~T x$24Nc1a' 65.walk-through test 穿行测试
IHj9n>c)[ jR{Rd}QtQ 66.communication 沟通
E7|P\^}m(f R TeG\U 67.flow chart 流程图
L_}F.nbS5 ;r3|EA35 68.reperformance of internal control 重新执行
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审计证据
:tBZu%N/N /w:~!3Aj0+ 70.substantive procedures 实质性程序
*x&y24 a9TKp$LP` 71.assertions 认定
q%k _C0 1#^r5E4 72.esistence 存在
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F3M= uz 73.occurrence 发生
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7(j<'R W>rx:O+ 74.completeness 完整性
TS;?>J- bd3q207> 75.rights and obligations 权利和义务
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$rz'Ybs uzWz+atH 77.cutoff 截止
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q an]b_ 79.classification 分类
Y(P<9m: =bB7$#al 80.inspection 检查
$nW^Gqwj]1 D^\2a;[AxA 81.supervision of counting 监盘
%Dm:|><V$b )>rHM6-W 82.observation 观察
ob"yz } FK.Qj P: 83.confirmation 函证
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1{ucFa 84.computation 计算
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B0p^a 86.vouch 核对
n ^_B0Rkv 2q*aq% 87.trace 追查
9U~sRj=D odC}RdN 88.audit sampling 审计抽样
P0XVR_TJf ]*JH~.p 89.error 误差
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90.expected error 预期误差
K44j-Ypb V-TWC@Y" 91.population 总体
,Frdi>7 ~ rLOdQN 92.sampling risk 抽样风险
+2S#3m?1 YUsMq3^& 93.non- sampling risk 非抽样风险
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gNoiAxW mY !LGN 94.sampling unit 抽样单位
*;yn_zg Tx\g5rk 95.statistical sampling 统计抽样
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: 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
OGqsQ 9 ?~Y 99.the risk of incorrect rejection 误拒风险
b&1-tYV 0x/3Xz 100. the risk of incorrect acceptance 误受风险
duk:: |{F uepL"%.@7| 101.working trial balance 试算平衡表
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+|=5zWI/ XTOZ]H*^ 103.cash receipt 现金收入
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>hZkObn c@1q8, 104.cash disbursement 现金支出
#RA3 T[A Cq-#|+zr 105.bank statement 银行对账单
$ZOKB9QccC 3!V$fl0 106.bank reconciliation 银行存款余额调节表
q"Z!}^{ tuiQk=[c 107.balance sheet date
资产负债表日
A,)G$yT\ bb^$]lT' 108.net realizable value 可变现净值
'o*:~n t|Ipxk.) 109.storeroom 仓库
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110.sale invoice 销售发票
J|BZ{T}d X&qa3C}) 111.price list 价目表
'#b7Z?83C FTg4i\Wp 112.positive confirmation request 积极式询证函
7JNy;$]/ k-LT'>CWl 113.negative confirmation request 消极式询证函
+.b@rU6H %V CfcM}5I 114.purchase requisition 请购单
N3`W%ws`~ 9C{\=?e; 115.receiving report 验收报告
Fc"&lk4e C,!}WB@VME 116.gross margin 毛利
OJ'x>kE /<s$Am 117.manufacturing overhead 制造费用
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118.material requisition 领料单
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z]YP <9s=K\- 121.stock certificate 股票
L#`9# Q PZdYkbj 122.audit report 审计报告
|;-,(509 Uq,M\V\ 123.entity 被审计单位
P~+?:buqc H<SL=mb; 124.addressee of the audit report 审计报告的收件人
'1}rQq Z m7XJe[O 125.unqualified opinion 无保留意见
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-RhI_ 3PonF4 126.qualified opinion 保留意见
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-.e9eoc\ 6rnehv!p 127.disclaimer of opinion 无法表示意见
4R U1tWQ% @J~y_J{ 128.adverse opinion 否定意见
jj)9jUz :`Kr|3bQ 查看《
注会考试《审计》中的128个英文单词(一) 》
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