61.assessed level of material misstatement risk 重大错报风险的评估水平
<]`2H}*U' :Bc;.% 62.simall business 小规模企业
)y Y;% eW<hC( 63.accounting system
会计系统
OH~qJ< id9T[^h 64.test of control 控制测试
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65.walk-through test 穿行测试
~Q]M_,`M 0w&1wee( 66.communication 沟通
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X!f1~ 67.flow chart 流程图
6lFs N2 c9={~ 68.reperformance of internal control 重新执行
)&-+:u0 ]<_+uciP5[ 69.audit evidence
审计证据
S-dV 0:S)2"I58p 70.substantive procedures 实质性程序
'^AXUb P;[mw( 71.assertions 认定
wAPdu y[ 351'l7F\ 72.esistence 存在
YiMecu )QT+;P. 73.occurrence 发生
Fb-TCq1y# hR{Zh> 74.completeness 完整性
&*-2k-16 Grv|Wuli 75.rights and obligations 权利和义务
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/P3Y exvsf| 76.valuation and allocation 计价和分摊
Reo0ZU> bp_@e0 77.cutoff 截止
Rl8-a8j$f. aKO@_R,: 78.accuracy 准确性
BO|Jrr> G}*B`m 79.classification 分类
WdnP[x9 X'<xw 80.inspection 检查
zq&lxySa f|)t[,c 81.supervision of counting 监盘
TMBdneS-s zKr(Gt8 82.observation 观察
e^TF.D?RS .S;/v--F 83.confirmation 函证
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NtY4O/ 9OBPFF 84.computation 计算
n66_#X "AVc^> 85.analytical procedures 分析程序
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>%,tyJ~ 86.vouch 核对
0Og =H79< Ns_d10rZ. 87.trace 追查
z7o59& t~Ax#H 88.audit sampling 审计抽样
(XQG"G%U6W o\N}?Z,Kk 89.error 误差
h?sh#j6 9 )qx0 90.expected error 预期误差
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sBD|P;M 91.population 总体
l3,|r QD aryr 92.sampling risk 抽样风险
5h&8!!$[ ~p.23G]x 93.non- sampling risk 非抽样风险
LCtm@oN .?qS8:yA 94.sampling unit 抽样单位
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6*E7} 95.statistical sampling 统计抽样
:BS`Q/<w he,T\}; 96.tolerable error 可容忍误差
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h!F8DC 97.the risk of under reliance 信赖不足风险
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(n/hJ 98.the risk of over reliance 信赖过度风险
(+@H !>r$$ hn-S$3')` 99.the risk of incorrect rejection 误拒风险
uAP|ASH9T F9hCT) 100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
@S{,g;8 ^>>Naid 102.index and cross-referencing 索引和交叉索引
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)t}0 $ _zdjzT 103.cash receipt 现金收入
g#e"BBm=A QS[%`-dR2 104.cash disbursement 现金支出
+XsY*$O JSM{|HJxh 105.bank statement 银行对账单
B=f{`rM)~W W];4P=/ 106.bank reconciliation 银行存款余额调节表
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资产负债表日
pJqayzV `Tab'7 108.net realizable value 可变现净值
MSA*XDnN nD!^0? 109.storeroom 仓库
rHMsA|xz6 VB Ce=< 110.sale invoice 销售发票
aw(P@9] C@K@TfK!M 111.price list 价目表
>4;A(s` CEwG#fZ 112.positive confirmation request 积极式询证函
U!('`TYe @+\OoOK<L 113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单
$Cte$jg{; :z.<||T 115.receiving report 验收报告
}lhJt|q c BH=vI<D 116.gross margin 毛利
Nj?,'?'O} REw!@Y." 117.manufacturing overhead 制造费用
2+0'vIw} 4%B${zP(.} 118.material requisition 领料单
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9JT)a Nhs]U`s(g 119.inventory-taking 存货盘点
r3#H]c *K!V$8k=99 120.bond certificate 债券
8%Pjx7'< Up`zVN59. 121.stock certificate 股票
UAa2oY& 7)~/`w)P 122.audit report 审计报告
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WnA]gyc 6Vi #O^> 124.addressee of the audit report 审计报告的收件人
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^7< Aqq%HgY:t 125.unqualified opinion 无保留意见
M++*AZ 5WY..60K, 126.qualified opinion 保留意见
8\/E/o3 #BF(#1: 127.disclaimer of opinion 无法表示意见
.BuY[,I+ _<&IpT{w+ 128.adverse opinion 否定意见
5{VrzzOK} {V,rWg 查看《
注会考试《审计》中的128个英文单词(一) 》
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