61.assessed level of material misstatement risk 重大错报风险的评估水平
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h3xW rRq60A 62.simall business 小规模企业
Bu(51wU8 !1)aie+p6 63.accounting system
会计系统
]lC%HlID ^!1!l- 64.test of control 控制测试
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/ ln82pQD2Y~ 65.walk-through test 穿行测试
}/a%-07R 5.6tVr 66.communication 沟通
Wi&v?nm ~*Y#Y{ 67.flow chart 流程图
.H)H9cmf =K`.$R 68.reperformance of internal control 重新执行
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审计证据
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c6 QXkA%'@' 70.substantive procedures 实质性程序
~*iF`T6 |C4fg6XDL 71.assertions 认定
N1~bp?$1 OMLU ;,4 72.esistence 存在
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r AY/.vyS 73.occurrence 发生
XZ%,h <<>+z5D+ 74.completeness 完整性
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mc sE 75.rights and obligations 权利和义务
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zXg 76.valuation and allocation 计价和分摊
Ljy797{f ~tp]a]yV 77.cutoff 截止
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~71U s 78.accuracy 准确性
~~/,2^ 59Pc:Gg; 79.classification 分类
>-MnB Ixxs( 80.inspection 检查
40kAGs>_ r{R-X3s 81.supervision of counting 监盘
vywB{%p 6^b)Q(Edut 82.observation 观察
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tlE>X` R:~aX,qR 83.confirmation 函证
/I 7V\ 6(8F4[D 84.computation 计算
=<n ]T; xk,Uf,,> 85.analytical procedures 分析程序
P =X]'m_B ly%^\jW 86.vouch 核对
oYu xkG .RxT z9( 87.trace 追查
eGEwXza 4 J>_mDcPo 88.audit sampling 审计抽样
O\=Z;}<N wsQnjT> 89.error 误差
2w.FC 'NtI bS 90.expected error 预期误差
WzzA:X {"wF;*U.V 91.population 总体
8:TX9`, &ivU4rEG 92.sampling risk 抽样风险
Ub3$ ` #*.!J zOg 93.non- sampling risk 非抽样风险
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`c.S 94.sampling unit 抽样单位
iE'_x$i %p}vX9U') 95.statistical sampling 统计抽样
kORWj< u2#q7} 96.tolerable error 可容忍误差
wC{sP"D |ty&}'6C 97.the risk of under reliance 信赖不足风险
>6C\T@{lJ P#A,(Bke3 98.the risk of over reliance 信赖过度风险
s$#64"F J*zzjtY( 1 99.the risk of incorrect rejection 误拒风险
7\UHADr d8wGXNd7B 100. the risk of incorrect acceptance 误受风险
L2VwW JO|j?%6YY 101.working trial balance 试算平衡表
0fqcPi ='"Yj 102.index and cross-referencing 索引和交叉索引
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7UBDd1 103.cash receipt 现金收入
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8 )?jFz'<r 104.cash disbursement 现金支出
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Dw<kX 6p 105.bank statement 银行对账单
Q`bXsH .BPd06y 106.bank reconciliation 银行存款余额调节表
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资产负债表日
t=7Gfv XIIq0I 108.net realizable value 可变现净值
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7`O (XOz_K6c%K 109.storeroom 仓库
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F. "r6qFxY 110.sale invoice 销售发票
|Y"XxM9 U4d7-&U 111.price list 价目表
f,ro1Nke a#1r'z~]} 112.positive confirmation request 积极式询证函
8>x5| 7#)k-S!B 113.negative confirmation request 消极式询证函
va@;V+cD Sj ovL@X 114.purchase requisition 请购单
rai'x/Ut}+ 6Jgl"Jw8 115.receiving report 验收报告
>"/TiQt />xEpR3_A 116.gross margin 毛利
0j$=KA S[L@8z.Sj 117.manufacturing overhead 制造费用
S*Ea" vBA T]0K4dp+ 118.material requisition 领料单
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~|f^#L 119.inventory-taking 存货盘点
7O)ATb#up lZwjrU| _ 120.bond certificate 债券
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9%E 121.stock certificate 股票
Y5E0n(Z m !:F/?B 122.audit report 审计报告
^fKKsfIf Ie!KIU 123.entity 被审计单位
k[mp( NL.3qx 124.addressee of the audit report 审计报告的收件人
3~`\FuHHe -F`gRAr- 125.unqualified opinion 无保留意见
p cD}SY 7NEOaX(J9 126.qualified opinion 保留意见
v_5O*F7) A#$l;M.3R 127.disclaimer of opinion 无法表示意见
Rs<S}oeLn -~.+3rcZ] 128.adverse opinion 否定意见
1N),k5I ${Lrj}93 查看《
注会考试《审计》中的128个英文单词(一) 》
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