61.assessed level of material misstatement risk 重大错报风险的评估水平
$R8w+ Id iy\KzoB 62.simall business 小规模企业
3Dm8[o$Z DhI>p0* T 63.accounting system
会计系统
g"Qh]: e=/&(Y 64.test of control 控制测试
<Y'>F!?# }tST)=M` 65.walk-through test 穿行测试
tPHS98y oJ*1>7[ J 66.communication 沟通
rFJ[dz H L<s@kEZ 67.flow chart 流程图
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i}TwOy<4s vxN0,l 69.audit evidence
审计证据
X`zC^z} N~=A 70.substantive procedures 实质性程序
7N2\8kP w#G2-?aj 71.assertions 认定
PfW|77 $%c{06Oq( 72.esistence 存在
0?bA$y 4ax|Vb)D 73.occurrence 发生
m8R=?U~!S dc 0@Y 74.completeness 完整性
H!IDV}dn fW0$s` 75.rights and obligations 权利和义务
US? Rr ['X[qn 76.valuation and allocation 计价和分摊
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;Fl<v@9 +6W(z3($ 78.accuracy 准确性
$v;dV@tB ?Z %: 79.classification 分类
+p:Y=>bTj #I\Y=XCY 80.inspection 检查
e (\I_ utO.WfWP 81.supervision of counting 监盘
(L69{n 6`nR5 fh 82.observation 观察
=_=*OEgO] Ya4?{2h@+ 83.confirmation 函证
A[/I#Im7 wODvc9p}] 84.computation 计算
v"1Po_` )Id2GV~2B 85.analytical procedures 分析程序
H:oQ -6E K#!+ 86.vouch 核对
z%"Ai)W/{ E'dX)J9e$/ 87.trace 追查
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khE}qSD Px4/O~bLk 88.audit sampling 审计抽样
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89.error 误差
-Wjh* * sk X]8 90.expected error 预期误差
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92.sampling risk 抽样风险
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zC]^Ho@ w7Dt1axB 93.non- sampling risk 非抽样风险
$p6N|p 5:gj&jt;)7 94.sampling unit 抽样单位
79ZxqvB\ ju{%'D!d9 95.statistical sampling 统计抽样
\|+/0USn ?JqjYI{$ 96.tolerable error 可容忍误差
B?(4f2yE j@P5(3r 97.the risk of under reliance 信赖不足风险
ePA;:8)_j 8M93cyX 98.the risk of over reliance 信赖过度风险
yq*JdTF :EB,{|m 99.the risk of incorrect rejection 误拒风险
)/%S=c A@ VaaX 100. the risk of incorrect acceptance 误受风险
^5)_wUf !C`20,U 101.working trial balance 试算平衡表
V*qY"[ .Ty,_3+{#p 102.index and cross-referencing 索引和交叉索引
ks:{TA27 (+MC<J/i 103.cash receipt 现金收入
v ($L >h7$v~nra 104.cash disbursement 现金支出
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zn3 105.bank statement 银行对账单
5bfb!7-[i S:Xs'0K_ 106.bank reconciliation 银行存款余额调节表
tp+=0k2i 5;
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资产负债表日
Yw^ Gti'< oFyeH )! 108.net realizable value 可变现净值
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gjG"V 109.storeroom 仓库
x u,htx ADBpX> 110.sale invoice 销售发票
u+DX$#-n!] X%`KYo% 111.price list 价目表
+S0u=u65 3kw}CaZ6 112.positive confirmation request 积极式询证函
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B(Y.`L? %E 113.negative confirmation request 消极式询证函
Q?]w{f( A\g% 114.purchase requisition 请购单
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u_Zm1*'?B -$L(y@%X^ 116.gross margin 毛利
A^vvST%7 2fP~;\AP 117.manufacturing overhead 制造费用
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118.material requisition 领料单
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:p$EiR TK %<a/ 120.bond certificate 债券
qOgtGN}k _/Tlqzp 121.stock certificate 股票
*I/A,#4r 2YluJ:LN 122.audit report 审计报告
xH@'H? *k[kV 123.entity 被审计单位
,5kvn PC0HH 124.addressee of the audit report 审计报告的收件人
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%_)_"Q 125.unqualified opinion 无保留意见
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H[2]w" /Mx.:.A&$ 126.qualified opinion 保留意见
R(GmU4 k%!VP=c4s 127.disclaimer of opinion 无法表示意见
\N yr=<c #AvEH=: 128.adverse opinion 否定意见
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{0 mCK],TOA: 查看《
注会考试《审计》中的128个英文单词(一) 》
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