61.assessed level of material misstatement risk 重大错报风险的评估水平
^C^I By7lSbj 62.simall business 小规模企业
v ,h"u *.wj3'wV 63.accounting system
会计系统
LNk :PD0m zB+e;x f | 64.test of control 控制测试
[|*7"Q( @(6i 1Iwu9 65.walk-through test 穿行测试
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66.communication 沟通
4>L*7i HX| p4-L 67.flow chart 流程图
7oIHp_Zq Ucy=I$" 68.reperformance of internal control 重新执行
)_ !a: N@<-R<s^ 69.audit evidence
审计证据
_,K[kVn >ZPu$=[W 70.substantive procedures 实质性程序
v:74iB$i/C !WlL RkwO 71.assertions 认定
~e[qh+ KV;q}EyG 72.esistence 存在
o?M ;f\Fy 5X];?(VTsb 73.occurrence 发生
NkGtZ.!pk 1qn/*9W}= 74.completeness 完整性
}I}GA:~$% f&5S`}C 75.rights and obligations 权利和义务
R'B_YKHBY rBL2A 76.valuation and allocation 计价和分摊
A~>B?Wijqg 4PS| 77.cutoff 截止
.e3@fq =<9Mv+Ry8 78.accuracy 准确性
.HY,'oC. 9&^5!R8 79.classification 分类
%K\B)HR oM@%2M_O( 80.inspection 检查
{*hGe_^ 2,I]H'}^ 81.supervision of counting 监盘
K`X'Hg#_P2 4n(w{W> 82.observation 观察
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ESIJ QM-[+ @Bkg< 84.computation 计算
0lq?l:/ #!TlalV 85.analytical procedures 分析程序
qycf;Kl:6 GYJ j$' 86.vouch 核对
YT[=o}jS 8VG~n?y 87.trace 追查
&l-d_dh 5HbJE' 88.audit sampling 审计抽样
DrBkR`a? JCZ&TK 89.error 误差
rB(Q)N d,meKQn 90.expected error 预期误差
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FoYs<aER Ik5-ooZ&{ 92.sampling risk 抽样风险
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E8?2] 93.non- sampling risk 非抽样风险
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W &DtI+)[| 94.sampling unit 抽样单位
zh?B-"O=5 dYwEVu6q 95.statistical sampling 统计抽样
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ib]<;t 7uv"# mq 97.the risk of under reliance 信赖不足风险
TOqxl Ut1s~b1 98.the risk of over reliance 信赖过度风险
7:$dl# XWz~*@ci 99.the risk of incorrect rejection 误拒风险
hD,^mru 7n;a_Z0s$ 100. the risk of incorrect acceptance 误受风险
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,8"m 101.working trial balance 试算平衡表
l9y %@7 ,gkWksl9 102.index and cross-referencing 索引和交叉索引
\0qFOjVj fR2,NKM@ 103.cash receipt 现金收入
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@\SU I;$tBgOWq 104.cash disbursement 现金支出
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cd@ RdpOj >fT 105.bank statement 银行对账单
2Qp]r+! xw1,Wbu] 106.bank reconciliation 银行存款余额调节表
McdK!V rg%m 107.balance sheet date
资产负债表日
dj 6Lf 0q1+5 108.net realizable value 可变现净值
bhZ5-wo4% DuQ:82 3b 109.storeroom 仓库
#fyY37- $K|2k7 110.sale invoice 销售发票
1o 7d_"4;K) 111.price list 价目表
hNp.%XnnZ 3`"k1W 112.positive confirmation request 积极式询证函
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MAc/ T.[ \/y&l\ k) 114.purchase requisition 请购单
B,4GxoX` 7tY~8gQel 115.receiving report 验收报告
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$Ua&w M|$A)D1 116.gross margin 毛利
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117.manufacturing overhead 制造费用
CTX%~1_`O DsBZ% 118.material requisition 领料单
LyNur8 Zi 7H[.o~\ 119.inventory-taking 存货盘点
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xz/G$7q7 ,=}+.ax 121.stock certificate 股票
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U$ Sa6YqOel@ 122.audit report 审计报告
6lxZo_ _ 1\H{x 123.entity 被审计单位
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!F 124.addressee of the audit report 审计报告的收件人
O<0-`=W,a TrHUM4 125.unqualified opinion 无保留意见
a'\fS7aE0l Y3luU&' 126.qualified opinion 保留意见
^F/H?V/PX `+WQ^dP@ 127.disclaimer of opinion 无法表示意见
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%/=m+ s3 gT6 128.adverse opinion 否定意见
<UJ5n) }"\ 'p'nAB''! 查看《
注会考试《审计》中的128个英文单词(一) 》
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