61.assessed level of material misstatement risk 重大错报风险的评估水平
8z@A/$T lk8VJ~2d 62.simall business 小规模企业
7%JXVP}A 1W5YS +pf 63.accounting system
会计系统
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bMgp 64.test of control 控制测试
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t#kmtJC 65.walk-through test 穿行测试
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)U8F6GIC&} MTr _8tI 67.flow chart 流程图
7 0KZXgBy_ 1V)0+_Yv 68.reperformance of internal control 重新执行
qD2<-E&M/ `,TPd ~#~ 69.audit evidence
审计证据
P||u{]vU x`a@h\n 70.substantive procedures 实质性程序
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71.assertions 认定
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=PXNg!B}D* 72.esistence 存在
nQ8EV>j2 )5&Wt@7Kj` 73.occurrence 发生
S# SA :>8s |`#[jHd 74.completeness 完整性
&u$l2hSS bvZmozbD 75.rights and obligations 权利和义务
;0@"1` K&Zdk (l) 76.valuation and allocation 计价和分摊
aRfkJPPa[ OG0ro(|dI 77.cutoff 截止
@"Do8p!*(6 =w,%W^"E 78.accuracy 准确性
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Z=3) df}B:?Ew. 80.inspection 检查
Ro?yCy:L' O=ci"2!\- 81.supervision of counting 监盘
N/]TZu~k z =T;%R^@ 82.observation 观察
N\mV+f3A@, T7&itgEYG/ 83.confirmation 函证
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7: dDAdZxd 84.computation 计算
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xa" 85.analytical procedures 分析程序
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Lr 86.vouch 核对
|(Io(e F^KoEWj[H 87.trace 追查
1 BVivEG lAV6z%MmM 88.audit sampling 审计抽样
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o6 7J##IH+z35 89.error 误差
65qH 1,BtOzuRo 90.expected error 预期误差
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^i#F+Q`1 v-4eN1OS 93.non- sampling risk 非抽样风险
i5V ly'Q >e"1a/2%>& 94.sampling unit 抽样单位
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_a6 '^}l|( 95.statistical sampling 统计抽样
5zfPh`U>1 :@ 19,.L 96.tolerable error 可容忍误差
> lN{FJ ytr~} M% 97.the risk of under reliance 信赖不足风险
z&9vKF /tx_I(6F?| 98.the risk of over reliance 信赖过度风险
xs+MvXTC cD]{ Nn 99.the risk of incorrect rejection 误拒风险
<c^m|v MX6;ww 100. the risk of incorrect acceptance 误受风险
W/xb[w9v +*~?JT 101.working trial balance 试算平衡表
8x[q[ pOpie5)7X 102.index and cross-referencing 索引和交叉索引
y~Sh|2x8v EivZI<<a 103.cash receipt 现金收入
"VB-=. A ?,TON5Fl- 104.cash disbursement 现金支出
zEpcJHI% 315Rk!{AJ 105.bank statement 银行对账单
{BDp`uZ YM/^-[k3 106.bank reconciliation 银行存款余额调节表
cPkN)+K l^WFMeMD3a 107.balance sheet date
资产负债表日
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y~N I4gyGg$H 108.net realizable value 可变现净值
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TAZ(1W \P+lb-~\" 110.sale invoice 销售发票
aZ@Ke$jD ]7fqVOiOu 111.price list 价目表
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112.positive confirmation request 积极式询证函
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MV5K 113.negative confirmation request 消极式询证函
$+R0RqV$V~ 8lT.2H 114.purchase requisition 请购单
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h|sy %koHTWT+ 115.receiving report 验收报告
$:t;WXc.< V2V^*9(wu@ 116.gross margin 毛利
39BGwKXb P<km?\Xp( 117.manufacturing overhead 制造费用
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118.material requisition 领料单
hF.9\X] k#w[GL|T 119.inventory-taking 存货盘点
,ZC ^,Vq 3z!\Z[ 120.bond certificate 债券
}pTy mAN d/j$_NQ&! 121.stock certificate 股票
yo#& >W #,0%g1 122.audit report 审计报告
`/Zi=.rr BI3Q~ADV 123.entity 被审计单位
&zynfj#o !/BXMj,= 124.addressee of the audit report 审计报告的收件人
=O<Ul~JRK r~si:?6: 125.unqualified opinion 无保留意见
??CtmH wh<+.Zp 126.qualified opinion 保留意见
a.y_o50#T 1aS[e%9Mg 127.disclaimer of opinion 无法表示意见
}`{aeVHT +>@<'YI< 128.adverse opinion 否定意见
e@Q<hb0<eU 9P#E^;L 查看《
注会考试《审计》中的128个英文单词(一) 》
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