61.assessed level of material misstatement risk 重大错报风险的评估水平
IFYGl !%>p;H%0 62.simall business 小规模企业
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会计系统
gF,9Kv~ RI9&KS 64.test of control 控制测试
,r!_4|\ {{w5F2b((% 65.walk-through test 穿行测试
GY%lPp gZF-zhnC 66.communication 沟通
8%q:lI `2Rd=M]? 67.flow chart 流程图
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b!0k 68.reperformance of internal control 重新执行
wGD*25M7$ 2&7:JM~# 69.audit evidence
审计证据
")LcB'C 4/e|N#1`;[ 70.substantive procedures 实质性程序
.6z8fjttOC ?_*X\En*3 71.assertions 认定
w'E&w)Z] :23w[vt= 72.esistence 存在
P Llad\ Ib3n%AG 73.occurrence 发生
l0N~mes LPO:Ka 74.completeness 完整性
}xXUCU< [S;ceORx 75.rights and obligations 权利和义务
<WhdQKFf- U7i WYdt$ 76.valuation and allocation 计价和分摊
YQGVQ[P |Xz-rgkQ 77.cutoff 截止
},<(VhP 8>Az<EF^=# 78.accuracy 准确性
[xW;5j<87 hq[;QF:B 79.classification 分类
%i[G6+- VrDSN 80.inspection 检查
mX2i^.zH :98<dQIG 81.supervision of counting 监盘
2H+!78 x UM,"+h 82.observation 观察
l12Pj02 w mAO$gHQ 83.confirmation 函证
_D<=Yo +ZOjbI) 84.computation 计算
/o@6?UH {yFCGCs 85.analytical procedures 分析程序
rD^ b{]E3 2Iv&XxSo 86.vouch 核对
aTXmF1_n mk*r^k`a 87.trace 追查
o%Ubn* gt]k#(S 88.audit sampling 审计抽样
lRb|GS.h/ "&!7wH ,A 89.error 误差
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s}3g+T\l1w *nZe|)m 91.population 总体
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?cL4 `p qj~s 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
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v/ $~ifY" yE+Wb[H[ 95.statistical sampling 统计抽样
2H\}N^;f pf&H !-M 96.tolerable error 可容忍误差
al#BfcZW barY13)$U 97.the risk of under reliance 信赖不足风险
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: .5?e)o) 98.the risk of over reliance 信赖过度风险
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%.tk [2~^~K 99.the risk of incorrect rejection 误拒风险
!UPKy$ !]#@:Z 100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
N+0[p@0 X%>nvp 102.index and cross-referencing 索引和交叉索引
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5F@pe' GvB;o^Wd 103.cash receipt 现金收入
4fR}+[~2 [:Upn)9 104.cash disbursement 现金支出
~-J!WC==U W{@,DQ 105.bank statement 银行对账单
P0 4Q_A )c6t`SBwi 106.bank reconciliation 银行存款余额调节表
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aX@r 5I`_SOa! 107.balance sheet date
资产负债表日
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B]LLi Cf~vT" 108.net realizable value 可变现净值
>IT19(J;A dp|VQWCq 109.storeroom 仓库
Z=KHsMnB *#y9 Pve 110.sale invoice 销售发票
D*_Z"q_B hD*83_S 111.price list 价目表
f)_k_ < /s~(? =qYH 112.positive confirmation request 积极式询证函
4{v?<x8 ~DL-@*& 113.negative confirmation request 消极式询证函
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+|K/*VVn` >LAhc 7I 115.receiving report 验收报告
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oR@emYL 116.gross margin 毛利
.Ce0yAl~ 8V?*Bz-4` 117.manufacturing overhead 制造费用
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*Y(wqH 118.material requisition 领料单
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6Zx'$F.iqK ^[=1J 120.bond certificate 债券
-s_=4U, BD_"w]bqD 121.stock certificate 股票
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e;^i,& 122.audit report 审计报告
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123.entity 被审计单位
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x}48 124.addressee of the audit report 审计报告的收件人
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_W"aQ _8{6&AmIw 125.unqualified opinion 无保留意见
m1#,B<6 CkeqK 126.qualified opinion 保留意见
H1or,>GoO /ReOf<%B 127.disclaimer of opinion 无法表示意见
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xh}N, +eVm+4WK 128.adverse opinion 否定意见
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8W^ 查看《
注会考试《审计》中的128个英文单词(一) 》
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