61.assessed level of material misstatement risk 重大错报风险的评估水平
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! 62.simall business 小规模企业
_H8)O2mJ o#wF/ I 63.accounting system
会计系统
6CU8BDN ?t}[Wi}7 64.test of control 控制测试
{+t'XkA =4MiV] 65.walk-through test 穿行测试
]3QQ"HLcp 9AL\6@<a* 66.communication 沟通
n5]<|>Uvx W^+bgg<. 67.flow chart 流程图
4!gyFi6$ nw5#/5xw 68.reperformance of internal control 重新执行
`u-VGd\ +TAm9eDNV 69.audit evidence
审计证据
]@?3,N ,_lwT}*w 70.substantive procedures 实质性程序
f3l >26 r$\g6m 71.assertions 认定
%e1vq L6A6|+H%E 72.esistence 存在
y~S[0]y> 0 q3<RX>M% 73.occurrence 发生
c@q>5fR/c f(n{7 74.completeness 完整性
Y9w=[[1 rjR 75.rights and obligations 权利和义务
"|Q& a5)[?ol 76.valuation and allocation 计价和分摊
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|5ekwk dF.T6b 77.cutoff 截止
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.dw (I~,&aBr 78.accuracy 准确性
In;z\"NN4 O:BP35z_F 79.classification 分类
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s^wR 80.inspection 检查
#uXOyiE D@JHi'F 81.supervision of counting 监盘
|XH3$;=*h tt[_+e\4 82.observation 观察
x.r`( yauP j&^R 83.confirmation 函证
eO9nn9lql 2\5@_U^)h 84.computation 计算
<zDe;& .$OInh 85.analytical procedures 分析程序
ytC{E_ c,~44Z 86.vouch 核对
B]qh22Yib R$3JbR. 87.trace 追查
*HXq`B ,/ig8~u'c 88.audit sampling 审计抽样
s]&y\Z q,(&2./ 89.error 误差
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.BUl$RW| 90.expected error 预期误差
P<&/$x6 h1gb&?w5P 91.population 总体
d!LV@</ q7PRJX 92.sampling risk 抽样风险
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# `nq 6b8Klrar! 93.non- sampling risk 非抽样风险
GSFT(XX D8 #q.OR] 94.sampling unit 抽样单位
=Ffq =< }n7e_qy4 95.statistical sampling 统计抽样
=dw1Q z0UO<Y?9 96.tolerable error 可容忍误差
QO>*3,(H,q .5ycO 97.the risk of under reliance 信赖不足风险
[O)Zof Gehl/i- 98.the risk of over reliance 信赖过度风险
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W5|.ZN }2.}fHb2 99.the risk of incorrect rejection 误拒风险
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R ^U?(g0<" 100. the risk of incorrect acceptance 误受风险
bOdv]nQ1 (qP$I:Q4]v 101.working trial balance 试算平衡表
Jqj6L993e yy74>K 102.index and cross-referencing 索引和交叉索引
iQIw]*h^ S- \lN| 103.cash receipt 现金收入
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I7_D $a= 104.cash disbursement 现金支出
[-gKkOT8E *;d)'7< 105.bank statement 银行对账单
vWovR` DQICD.X6R 106.bank reconciliation 银行存款余额调节表
;$E[u)l csM|VNE> 107.balance sheet date
资产负债表日
}"x*xN /#=J`*m_ 108.net realizable value 可变现净值
C941@I "poTM[]tZ7 109.storeroom 仓库
mwCnP8:K QX=;,tr 110.sale invoice 销售发票
l1qwT0*6> PPO<{ 111.price list 价目表
kw~H%-,] c):*R ]= 112.positive confirmation request 积极式询证函
a0.3$ +"cyOC 113.negative confirmation request 消极式询证函
PZR%8 m}]u `VE&Obp[ 114.purchase requisition 请购单
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+ 115.receiving report 验收报告
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x: z=_{jjs 116.gross margin 毛利
1n(}Q1fa =M#?* e 117.manufacturing overhead 制造费用
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D*gVS ?|J+dW 119.inventory-taking 存货盘点
f4T0Y["QA WGluY>C; 120.bond certificate 债券
uW9M&"C~ y( 121.stock certificate 股票
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73ljW 122.audit report 审计报告
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123.entity 被审计单位
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Ap|?n/K 124.addressee of the audit report 审计报告的收件人
p-r%MnT PB67?d~ 125.unqualified opinion 无保留意见
MxEAs}MDv >m1V9A 126.qualified opinion 保留意见
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.p] KBqaI(( 127.disclaimer of opinion 无法表示意见
/B\-DP3K F'$S!K58 128.adverse opinion 否定意见
;6txTcn`= QU!'W&F6 查看《
注会考试《审计》中的128个英文单词(一) 》
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