61.assessed level of material misstatement risk 重大错报风险的评估水平
9=RfGx P?WS=w*O0 62.simall business 小规模企业
f0!i<9< !g|)?XWc 63.accounting system
会计系统
dZMf5=tb 9W5~I9% 64.test of control 控制测试
1V/?p<A }KFf 65.walk-through test 穿行测试
*BdKQ/Dk =*2_B~` 66.communication 沟通
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8B> 4gKu8G 67.flow chart 流程图
9Kl:3C nev@ykP6 68.reperformance of internal control 重新执行
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69.audit evidence
审计证据
#M/^n0E ^qR2 !fwm< 70.substantive procedures 实质性程序
, yd]R4M }Zuk}Og9+ 71.assertions 认定
X>-|px$vy Sao4MkSz[] 72.esistence 存在
[T}Lq~ r3OR7f[ 73.occurrence 发生
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z.vERP56 PoB-:G6 75.rights and obligations 权利和义务
!{S& " 3:]c> GPQ 76.valuation and allocation 计价和分摊
>v?&&FhHK< mZG)#gW[ 77.cutoff 截止
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L|hoA9/] HP,sNiw 79.classification 分类
?:woUTyCv 70Z#Ej 80.inspection 检查
iY[+BI: vw 81.supervision of counting 监盘
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x! @'AjEl:&-_ 82.observation 观察
<@448,9& ,h<xL- 83.confirmation 函证
NNgpDL* ?zP/i(1y 84.computation 计算
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:r Tf*DFyr 85.analytical procedures 分析程序
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z?3t^UPW 86.vouch 核对
w,)O*1't 3bN]2\ 87.trace 追查
% S vfY { T9'd?nw9 88.audit sampling 审计抽样
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nDU=B.?E{O *Ei(BrL/; 90.expected error 预期误差
%a\L^w)Xn UURYK~$K: 91.population 总体
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;a}{ 4% 92.sampling risk 抽样风险
})F.Tjf* "h`oT4j5q 93.non- sampling risk 非抽样风险
7TU(~]Z p!Xn iY 94.sampling unit 抽样单位
\9!hg(-F EGMIw?%Y`- 95.statistical sampling 统计抽样
cF V[k'F $o%:ST4 96.tolerable error 可容忍误差
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Yw_Z*L=m 97.the risk of under reliance 信赖不足风险
ascY E k}&7!G@T 98.the risk of over reliance 信赖过度风险
FGey%:p9$ GoUsB|-\ 99.the risk of incorrect rejection 误拒风险
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eQU~A9 4K(oOxc9. 101.working trial balance 试算平衡表
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y MLT^7'y 102.index and cross-referencing 索引和交叉索引
MHqk-4Mz \=&F\EV 103.cash receipt 现金收入
]tx/t^&/\u 5<$8.a# 104.cash disbursement 现金支出
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<8iu :nR {oftZXwf 107.balance sheet date
资产负债表日
s1>d)2lX up!54}qy 108.net realizable value 可变现净值
H8!)zZ 8|) $;. 109.storeroom 仓库
SpC6dkxD\ /<VR-yr 110.sale invoice 销售发票
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/T<))@$ 111.price list 价目表
w| eVl{~p 6o)RsxN eu 112.positive confirmation request 积极式询证函
7h#*djef ~J![Nx/ 113.negative confirmation request 消极式询证函
g#%Egb1 @j<Q2z^ 114.purchase requisition 请购单
cd._q2 z'01V8e 115.receiving report 验收报告
z 4qEC e'|IRhr 116.gross margin 毛利
'm^]X3y* lBzfBmEB 117.manufacturing overhead 制造费用
nrV!<nNBk j8)rz 118.material requisition 领料单
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e<$s~ UXv A5E^1j}h@ 120.bond certificate 债券
: "^/?Sd {BY(zsl 121.stock certificate 股票
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|_s6] 123.entity 被审计单位
|Ae7wXOs $ftxid8 124.addressee of the audit report 审计报告的收件人
_BoYyJQH \0n<6^y 125.unqualified opinion 无保留意见
>rXD Lj-e 88KQ) NU 126.qualified opinion 保留意见
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vA2>&YDFX H`s[=Y,m 128.adverse opinion 否定意见
fTt\@"V VG_xNM 查看《
注会考试《审计》中的128个英文单词(一) 》
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