61.assessed level of material misstatement risk 重大错报风险的评估水平
C[.Xi +%j27~R>D 62.simall business 小规模企业
AmC9qk8Q c/ImK`:)4a 63.accounting system
会计系统
c$,1j%[) ?{aC-3VAT 64.test of control 控制测试
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?sA{ !U:&8Le 65.walk-through test 穿行测试
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$r"q :\ $1 B?@~& 66.communication 沟通
Y!45Kio mS[``$Z\! 67.flow chart 流程图
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C'3 68.reperformance of internal control 重新执行
J:"@S%gy% L754odc 69.audit evidence
审计证据
DN)o|p =8#.=J[/ 70.substantive procedures 实质性程序
9QX!HQ|5y8 VoYL}67c 71.assertions 认定
,+IFV JwxKWVpWv 72.esistence 存在
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( ML'y`S 73.occurrence 发生
DzMg^Kp &k,DAx`rN; 74.completeness 完整性
ROn@tW "p3<-06 75.rights and obligations 权利和义务
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mS 76.valuation and allocation 计价和分摊
[ KgO:},c n%29WF6Zf 77.cutoff 截止
Wcc4/:`Hu 9#7W+9 78.accuracy 准确性
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Bk3\NPa RtR@wZ2\s 80.inspection 检查
nK03x YA 5PZ!ZO& 81.supervision of counting 监盘
q=->) &D% pl3ap(/ 82.observation 观察
x5MS#c!7 Cp/f18zO 83.confirmation 函证
deaB_cjdI `XH0S`B 84.computation 计算
hsrf 2Xw[ &kzysv-_ 85.analytical procedures 分析程序
Dfzj/spFV XxMZU(5 86.vouch 核对
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jZ~b/ 87.trace 追查
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88.audit sampling 审计抽样
l+ >eb 11"r FZ 89.error 误差
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90.expected error 预期误差
6Jq[]l"v 6Ot~Q 91.population 总体
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D 92.sampling risk 抽样风险
CnL=s6XD' p,8~)ic_ 93.non- sampling risk 非抽样风险
9\hI:rI Rs5 lL-I 94.sampling unit 抽样单位
8O]`3oa> xrvM}Il 95.statistical sampling 统计抽样
wjl )yo$z YyxU/UnhG 96.tolerable error 可容忍误差
bD ,X. $2h%IK>#G 97.the risk of under reliance 信赖不足风险
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yf&p 98.the risk of over reliance 信赖过度风险
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>*WQ 99.the risk of incorrect rejection 误拒风险
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<$e|'}>A HQ-++;Q 101.working trial balance 试算平衡表
J?3/L&seA :K^J bQ 102.index and cross-referencing 索引和交叉索引
T#-;>@a} kd^H}k 103.cash receipt 现金收入
8-x-?7 #{|cSaX< 104.cash disbursement 现金支出
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Do $!>.h*np 106.bank reconciliation 银行存款余额调节表
3U >-~-DS J;obh.}u"{ 107.balance sheet date
资产负债表日
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9(TGkz(NA @5nFa~*K% 109.storeroom 仓库
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B l #_35bg4h{ 110.sale invoice 销售发票
W#<1504ip r+Ki`HD% 111.price list 价目表
EWD^=VITL @Iz]:@\cJ 112.positive confirmation request 积极式询证函
4`#Q t6nRg 113.negative confirmation request 消极式询证函
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zo'9 qazA,|L! 116.gross margin 毛利
h`|04Q @[3c1B6K 117.manufacturing overhead 制造费用
GjhTF| &+2l#3} 118.material requisition 领料单
Zl5'%b$& ]X>yZec 119.inventory-taking 存货盘点
Eu?z! R (~wSL*R> 120.bond certificate 债券
KRaL+A q;'f3Y 121.stock certificate 股票
GF ux?8A:% YqX$a~ 122.audit report 审计报告
sE"s!s/ zi-_ l 123.entity 被审计单位
Z[. M>| EG>?>K_D 124.addressee of the audit report 审计报告的收件人
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fG 125.unqualified opinion 无保留意见
h+[6i{ -G,}f\Cg 126.qualified opinion 保留意见
{zFME41>g "@UQSf, 127.disclaimer of opinion 无法表示意见
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:skR6J 128.adverse opinion 否定意见
KG'i#(u[ xR1G 查看《
注会考试《审计》中的128个英文单词(一) 》
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