61.assessed level of material misstatement risk 重大错报风险的评估水平
q0vQa g) jYFfGfH 62.simall business 小规模企业
7?_CcRe &h/Xku&0 63.accounting system
会计系统
|Rk@hzM2S ~f98#43 64.test of control 控制测试
rV#ch( gM:".Ee 65.walk-through test 穿行测试
ON(kt3.h y<Ot)fa$ 66.communication 沟通
VI86KJu sO@Tf\d 67.flow chart 流程图
UaeXY+O Iefn$ 68.reperformance of internal control 重新执行
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审计证据
26h21Z16q hwv/AnX~O 70.substantive procedures 实质性程序
4V`G,W4^J /\n-P'} 71.assertions 认定
3!]rmZ-W z2GY:<s 72.esistence 存在
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x.$FNt(9 73.occurrence 发生
?Ir:g=RP* WNtW|IV 74.completeness 完整性
dy[X3jQB K$=zi}J W 75.rights and obligations 权利和义务
3Y$GsN4ln cvL;3jRo 76.valuation and allocation 计价和分摊
K}Qa~_ `ERz\`d~Y; 77.cutoff 截止
]Y&VT7+Z +ZP7{% 78.accuracy 准确性
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mds;O 79.classification 分类
~D>p0+-c Z%UP6% 80.inspection 检查
dR]m8mdqc1 v]UwJz3< 81.supervision of counting 监盘
|[8Th4*n `R^g U]Z, 82.observation 观察
1'8YkhQ2a )^hbsMhO 83.confirmation 函证
t]G:L}AOl C0Z=~Q% 84.computation 计算
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85.analytical procedures 分析程序
y@yD5$/ OY({.uV dX 86.vouch 核对
?a]mDx>xh J'r^/ 87.trace 追查
$*m-R*kt wMN]~|z> 88.audit sampling 审计抽样
e*1_ 8I#2 u*9V&>o 89.error 误差
(QB2T2x f|(M.U- 90.expected error 预期误差
`Pnoxm' uyx 2;f 91.population 总体
'|=;^Z7.K M',?u 92.sampling risk 抽样风险
>yDZw!C _)-o1`*- 93.non- sampling risk 非抽样风险
,/unhfs1q Flb&B1 94.sampling unit 抽样单位
aw> #P /Z4et'Lo 95.statistical sampling 统计抽样
Dvln/SBk *X}`PF 96.tolerable error 可容忍误差
&%Tj/ Qx }<:}XlwT% 97.the risk of under reliance 信赖不足风险
g9F?z2^ f%hEnZv 98.the risk of over reliance 信赖过度风险
\73ch Ek}A]zC 99.the risk of incorrect rejection 误拒风险
e96k{C`j0 #X"@<l4F 100. the risk of incorrect acceptance 误受风险
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;AZu^'R +"@ .8m 101.working trial balance 试算平衡表
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95z i!Ga5 v8n: 102.index and cross-referencing 索引和交叉索引
i}?>g -( jz0T_\8D` 103.cash receipt 现金收入
0m ? )ROaJ #_ lDss 104.cash disbursement 现金支出
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kG_PT 105.bank statement 银行对账单
cM7[_*Ot<m Aiea\jBv 106.bank reconciliation 银行存款余额调节表
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;!3xG HpnWoDM 107.balance sheet date
资产负债表日
e(G|;a A5w6]: f2 108.net realizable value 可变现净值
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nZiTe@ 109.storeroom 仓库
YK~%x o H>@+om 110.sale invoice 销售发票
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#^y 111.price list 价目表
WjqO@]P6 OZ!^ak 112.positive confirmation request 积极式询证函
8dyg1F )\^-2[; 113.negative confirmation request 消极式询证函
Rws3V"{`[ POR\e|hRT] 114.purchase requisition 请购单
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<RrLn_ gPc=2 115.receiving report 验收报告
_wL BA^d^ N17RLz *\ 116.gross margin 毛利
KY]C6kh ^G-@06 /! 117.manufacturing overhead 制造费用
C"enpc_C/ }:#P)8/v>% 118.material requisition 领料单
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/H+a0`/ Xb,3Dvf 120.bond certificate 债券
N)>ID(}F1 ItTz.sQ 121.stock certificate 股票
2)~> R ei5~& 122.audit report 审计报告
.3!1` L3 o%*xvH*A 123.entity 被审计单位
tFl"n;~T ;ovP$ vl> 124.addressee of the audit report 审计报告的收件人
7T'B6`-Ox *4_Bd=5(U 125.unqualified opinion 无保留意见
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D 126.qualified opinion 保留意见
.XhrCiZ O<W_fx8_' 127.disclaimer of opinion 无法表示意见
G9@0@2aY8 d*Fj3Wkx 128.adverse opinion 否定意见
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SYAb uA#;G/$ 查看《
注会考试《审计》中的128个英文单词(一) 》
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