61.assessed level of material misstatement risk 重大错报风险的评估水平
b .@dUuKz- H*<dte< 62.simall business 小规模企业
.;Yei6H 2)]*re) 63.accounting system
会计系统
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cQ* <o`]wOrl 64.test of control 控制测试
|bUmkw #J9XcD{1 65.walk-through test 穿行测试
uQ)]g 1z!Lk*C) 66.communication 沟通
,X):2_m nQMN2j M 67.flow chart 流程图
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fQ) ;+ 68.reperformance of internal control 重新执行
/d;l: yx4c+(J^8 69.audit evidence
审计证据
s_$@N! XS@6jbLE 70.substantive procedures 实质性程序
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Y, g_=ZcGC 71.assertions 认定
;trR'~ 4\iQ%fb 72.esistence 存在
SesO$=y bBL"F!. 73.occurrence 发生
;B@l0)7(x 3iwZUqyq 74.completeness 完整性
ObnB6ShKi OC.@C}u 75.rights and obligations 权利和义务
rZ7 Ihof }Qo8Xps 76.valuation and allocation 计价和分摊
T!r7RS }2"k:-g 77.cutoff 截止
G3n7x?4m > ^}z 78.accuracy 准确性
p5ihuV, ,@MPzpH 79.classification 分类
D:0PppE \Ld7fP 80.inspection 检查
fx5vaM! 2sH5<5G' 81.supervision of counting 监盘
,y @3'~ wq#3f#3V 82.observation 观察
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FV ;o=mL_[ 83.confirmation 函证
;2~Q97c0 c{q`uI;O 84.computation 计算
^TGHWCK!t ^W*/!q7H 85.analytical procedures 分析程序
-fv.ByyA _BV:i:z 86.vouch 核对
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,' P^ VNB 87.trace 追查
*G4; ?u|g2!{_ 88.audit sampling 审计抽样
"-oC,;yq 8jk*N 89.error 误差
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Lt$qV-# 90.expected error 预期误差
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s, 91.population 总体
Z^'; xn ' wEP:} 92.sampling risk 抽样风险
Y|L57F kW9STN 93.non- sampling risk 非抽样风险
P:+:Cm< O(VV-n7U 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
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O=AW SzDi=lY 96.tolerable error 可容忍误差
gQ[4{+DSf 0NGokaD)H 97.the risk of under reliance 信赖不足风险
5sH ee, ]z,?{S 98.the risk of over reliance 信赖过度风险
h7{W-AtM7_ +q;^8d> 99.the risk of incorrect rejection 误拒风险
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V<8 100. the risk of incorrect acceptance 误受风险
,3K?=e2 9bB~r[k 101.working trial balance 试算平衡表
M:~#"lfK K(?7E6\vO 102.index and cross-referencing 索引和交叉索引
DbDpdC; z'm;H{xf 103.cash receipt 现金收入
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*/}F6 104.cash disbursement 现金支出
Je'$V%{E )-mB^7uXGv 105.bank statement 银行对账单
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c 5R4 dN=L*1 106.bank reconciliation 银行存款余额调节表
86i =N_ g!8-yri 107.balance sheet date
资产负债表日
nsPM`dz/ eNNK;xXe# 108.net realizable value 可变现净值
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&2',t 109.storeroom 仓库
ci!c7 ,'c `c icjA@~ 110.sale invoice 销售发票
h(9K7 b(yY.L=K 111.price list 价目表
("{'],> <(v!Xj^yO 112.positive confirmation request 积极式询证函
tNjrd}8s gP}M\3-O 113.negative confirmation request 消极式询证函
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AE 114.purchase requisition 请购单
09Fr1PL MKbW^: 115.receiving report 验收报告
>7n(*M uwbj`lpf 116.gross margin 毛利
6|zA,-= 'F@'4[uda 117.manufacturing overhead 制造费用
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m!Cl-+u .e6 :/x~p* 118.material requisition 领料单
c9Cp!.#*E }&=C*5JN 119.inventory-taking 存货盘点
PKP(:3| bNXT*HOZb3 120.bond certificate 债券
de"*<+ <+6)E@Y 121.stock certificate 股票
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qwN-VCj 122.audit report 审计报告
6s6[sUf=l& BUtXHD 123.entity 被审计单位
yPL@uCzA@ z=!xN5 124.addressee of the audit report 审计报告的收件人
hgm`6TQ ]1klfp,` 125.unqualified opinion 无保留意见
"2 Kh2[K us/x.qPy2 126.qualified opinion 保留意见
B"G;"X y'(;!5w 127.disclaimer of opinion 无法表示意见
RJ0w3T]7 }%%| '8 128.adverse opinion 否定意见
4h-y'&Z oM< 9]jK} 查看《
注会考试《审计》中的128个英文单词(一) 》
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