61.assessed level of material misstatement risk 重大错报风险的评估水平
!v`=EF. [Wh 43Z 62.simall business 小规模企业
21[F%,{.), ]5\vYk 63.accounting system
会计系统
Kv7NCpq' \2`U$3Q 64.test of control 控制测试
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/0k- 65.walk-through test 穿行测试
|H4'*NP" ^PI49iB 66.communication 沟通
]3C8 m+=!Z|K 67.flow chart 流程图
-*A'6%` hTm}j,H 68.reperformance of internal control 重新执行
[ n2udV c>Se Onf 69.audit evidence
审计证据
Sf8d|R@O 8{YxUD 70.substantive procedures 实质性程序
-{h[W bf 9PAp*`J@kr 71.assertions 认定
1dcy+ !> hA8 zXk/'8 72.esistence 存在
kWd'gftQ S(6ZX>wv: 73.occurrence 发生
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7vL :9b RuUm 74.completeness 完整性
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75.rights and obligations 权利和义务
8(}sZ)6 :m\KQ1sq 76.valuation and allocation 计价和分摊
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Y'-] 77.cutoff 截止
Tt\w^Gv\d tp<V OUa 78.accuracy 准确性
Q\76jD`m\ g8Z14'Ke 79.classification 分类
0pFHE> b5Pn|5AVj 80.inspection 检查
5[_8N{QC; (zBQ^97] 81.supervision of counting 监盘
kR|y0V {K* ja/[PHq" 82.observation 观察
~|rkt`8p Qx;A; n!lw 83.confirmation 函证
jvQ"cs$. 8GldVn.u 84.computation 计算
<Xx\F56zp cy 4'q?r 85.analytical procedures 分析程序
dI-5%Um pC-OZ0 86.vouch 核对
zwtsw [. m+vEs,W. 87.trace 追查
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a R6;>RRU_ 88.audit sampling 审计抽样
rLxX^[Fp3 Q\L5ZJ%y/ 89.error 误差
\]xYV}(FO 4Z}{hc\J 90.expected error 预期误差
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$8k_M 91.population 总体
.h,xBT`}Ji )_cv}.xe 92.sampling risk 抽样风险
I?>T"nV +' Tm\[q 93.non- sampling risk 非抽样风险
moR2iyO_ L?x?+HPY. 94.sampling unit 抽样单位
P-[K*/bPw u9w&q^0dqG 95.statistical sampling 统计抽样
K"7;Y#1g \F~Cbj+'Nu 96.tolerable error 可容忍误差
@88i/ Z_ a}fClI-u 97.the risk of under reliance 信赖不足风险
.E#Sm?gK 'hO;sL 98.the risk of over reliance 信赖过度风险
PU5mz.&0' |+-i'N9 99.the risk of incorrect rejection 误拒风险
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'cY7P .To:tN# 100. the risk of incorrect acceptance 误受风险
Z4ioXl ?4e6w 101.working trial balance 试算平衡表
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+yI2s4Z RJwIN,&1. 102.index and cross-referencing 索引和交叉索引
R Sz[6 mo[<4Uks 103.cash receipt 现金收入
)C]&ui~1 '-33iG 104.cash disbursement 现金支出
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$h@q 106.bank reconciliation 银行存款余额调节表
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资产负债表日
FLI8r: y[6&46r7D 108.net realizable value 可变现净值
KTjlWxD y*h1W4:^- 109.storeroom 仓库
l/zC##1+. bDBO+qA 110.sale invoice 销售发票
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111.price list 价目表
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0 ][~ \K~fRUo]=c 112.positive confirmation request 积极式询证函
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Xi}@ V<ApHb 113.negative confirmation request 消极式询证函
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dIQV(iW "C.7;Rvkp> 114.purchase requisition 请购单
ywynx<Wg Q &7)vs 115.receiving report 验收报告
G].__] Y%:0|utQC 116.gross margin 毛利
HJaw\zbL }BdVD t 117.manufacturing overhead 制造费用
$>"e\L4Kp Yz-JI= 118.material requisition 领料单
L3GC[$S hr4ye`c j 119.inventory-taking 存货盘点
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9io {&=qM!2e 121.stock certificate 股票
6QLQ1k` }"?nU4q;S 122.audit report 审计报告
~,*YmB=Z c|}K_~l_ 123.entity 被审计单位
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m( qJ+52U|z 124.addressee of the audit report 审计报告的收件人
%aH$Tb%`hc VkDS&g~Ws 125.unqualified opinion 无保留意见
AR~$MCR]"k T3 9C lH 126.qualified opinion 保留意见
a=*ALd_&0 ]osx. 127.disclaimer of opinion 无法表示意见
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: F|?+>c1} 128.adverse opinion 否定意见
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Aq jc&/}o$K 查看《
注会考试《审计》中的128个英文单词(一) 》
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