61.assessed level of material misstatement risk 重大错报风险的评估水平
9poEUjBI ({_:^$E\ 62.simall business 小规模企业
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会计系统
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ZTLb"a 64.test of control 控制测试
3@ F+ E\k (_&V9vat= 65.walk-through test 穿行测试
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t2-nCRXEP 66.communication 沟通
e7bT%h9i :YJ7J4 67.flow chart 流程图
enbN0 rxgVT4 68.reperformance of internal control 重新执行
]k`Fl," H8<7# 69.audit evidence
审计证据
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70.substantive procedures 实质性程序
b ?2X>QJ %j[LRY/ 71.assertions 认定
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IGK_1@tq 72.esistence 存在
bDZKQ& 3dX=xuQ%/ 73.occurrence 发生
>0<KkBH & GzhcW~ 74.completeness 完整性
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YG 75.rights and obligations 权利和义务
H81.p C DnR 76.valuation and allocation 计价和分摊
wKi}@|0[@ ~^%0V<*-} 77.cutoff 截止
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78.accuracy 准确性
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^4kYOe Q/3tg 79.classification 分类
D*XZT{1g hP4)8 > 80.inspection 检查
w`.T/ u1pc5 Y{ 81.supervision of counting 监盘
/H%<oAjp6 %Vw|5yA4 82.observation 观察
s#+"5&!s ;o_V!<$ 83.confirmation 函证
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84.computation 计算
n?ZL"!$ Msv*}^> 85.analytical procedures 分析程序
?`N57'iPb 0\EpH[m}- 86.vouch 核对
un$ Z7W/ Mz/]D J8 87.trace 追查
oeu|/\+HW ^)9MzD^_nV 88.audit sampling 审计抽样
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k W<Yda<a 89.error 误差
(^DLCP#* O?nPxa< 90.expected error 预期误差
j.=UI-&m RV0>-@/x 91.population 总体
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93E, 92.sampling risk 抽样风险
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{[M0y*^64$ 93.non- sampling risk 非抽样风险
4T-,'P{? 97qtJ(ESI 94.sampling unit 抽样单位
Ie G7@ DEUd[ 95.statistical sampling 统计抽样
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"Z 96.tolerable error 可容忍误差
qYgwyj=4 Kcscz, 97.the risk of under reliance 信赖不足风险
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sBP}n.#$ 98.the risk of over reliance 信赖过度风险
j!zA+hF( Fb<n0[m 99.the risk of incorrect rejection 误拒风险
0t#NMW T[5gom 100. the risk of incorrect acceptance 误受风险
W]@gQ(Ef $$haVY& 101.working trial balance 试算平衡表
xoqiRtlY: (v|r'B9b 102.index and cross-referencing 索引和交叉索引
-Z:]<;qU :V&N\>Wo 103.cash receipt 现金收入
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n2o[x 105.bank statement 银行对账单
q+YuVQ-fx Uj4Lu 106.bank reconciliation 银行存款余额调节表
G{@C"H[$< q*~gWn>T 107.balance sheet date
资产负债表日
lhLnyg Uk eq^TA1>T 108.net realizable value 可变现净值
>;&Gz-lm O0@w(L- 109.storeroom 仓库
%xf)m[JU= 7%{R#$F 110.sale invoice 销售发票
aQ(`6DQv +68+PhHF 111.price list 价目表
./5jx2V `d75@0: 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
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[%\jq{a 114.purchase requisition 请购单
J__;.rnk RXGHD19] 115.receiving report 验收报告
` *>V6B3 K1:a]aU?Iu 116.gross margin 毛利
,`;jvY~Ec Uh>.v |P6 117.manufacturing overhead 制造费用
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+IG1IF 118.material requisition 领料单
"kX`FaAhY M(qxq(#{U 119.inventory-taking 存货盘点
}ppVR$7]0 I^WIa"u_ 120.bond certificate 债券
BR;QY1 >Z *iE"9" 121.stock certificate 股票
A^pu ?$3r5sx 122.audit report 审计报告
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5 d+<EF+N Z)/6??/R 124.addressee of the audit report 审计报告的收件人
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8Svw 125.unqualified opinion 无保留意见
<D;MT96SG [!G)$< 126.qualified opinion 保留意见
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e$f t)ld<9)eB 127.disclaimer of opinion 无法表示意见
7U,k 2LS z/S,+!|z 128.adverse opinion 否定意见
h}avX*Lx_ WE")xhV6 查看《
注会考试《审计》中的128个英文单词(一) 》
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