61.assessed level of material misstatement risk 重大错报风险的评估水平
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z9C=y JXH",""bq 62.simall business 小规模企业
-Q6(+(7_| (tepmcf 63.accounting system
会计系统
N83!C=X' }FrEF\}]_7 64.test of control 控制测试
]?[zx'| 8tU>DJ}0 65.walk-through test 穿行测试
:^n*V6.4 WFouoXlG0 66.communication 沟通
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W`W~h[ J*5hf: ?i 67.flow chart 流程图
rfYP*QQY G.E[6G3 68.reperformance of internal control 重新执行
{$;2HbM( 1\/{#c 69.audit evidence
审计证据
vX ?aB!nkw elu=9d];@ 70.substantive procedures 实质性程序
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9qq] 71.assertions 认定
<PX.l% alFNSRY 72.esistence 存在
]D O&x+Rb rWA6XDM7 73.occurrence 发生
Oukd_Ryf @Tm`d ?^ 74.completeness 完整性
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.YM 75.rights and obligations 权利和义务
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JnY$fs*" 76.valuation and allocation 计价和分摊
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hWN&+ 77.cutoff 截止
["u#{>(X '3^Q14`R 78.accuracy 准确性
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79.classification 分类
vB.l0!c\e_ {Ur7#h5 80.inspection 检查
6hO-H&r++ 1RLym9JN 81.supervision of counting 监盘
z`4c 4h]I uAUp5XP|Z 82.observation 观察
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J4H= /'ZKS T4 83.confirmation 函证
|#k@U6`SG M7rIi\4K4 84.computation 计算
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7tRi"\[5 TN\|fzj 86.vouch 核对
-jB3L: ,!Q]q^{C:W 87.trace 追查
X d3}Vn= Ke!'gohv 88.audit sampling 审计抽样
-U>y `PgdJrE 89.error 误差
]W/>Ldv Ird|C[la 90.expected error 预期误差
b5<okICD 3#c3IZ-; 91.population 总体
0mTr-`s .fp&MgiQ 92.sampling risk 抽样风险
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Z2= 93.non- sampling risk 非抽样风险
|0g{"}% 5wv fF.v 94.sampling unit 抽样单位
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&7S8Q BRzfic:e 95.statistical sampling 统计抽样
-_em%o3XC GSi>l,y' 96.tolerable error 可容忍误差
F'FP0t!S 'RbQj}@x 97.the risk of under reliance 信赖不足风险
[ *>AN7W >P=Q #;v 98.the risk of over reliance 信赖过度风险
Ls}7VKl' Jxa4hM0 99.the risk of incorrect rejection 误拒风险
5Sva}9H ,6{iT,~@8 100. the risk of incorrect acceptance 误受风险
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WOpj3 101.working trial balance 试算平衡表
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lJzPM 102.index and cross-referencing 索引和交叉索引
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sAO 103.cash receipt 现金收入
V 1/p_)A b?T 104.cash disbursement 现金支出
%\Wf^6Y^ /?*]lH. 105.bank statement 银行对账单
kXrlSaIc mbxbEqz 106.bank reconciliation 银行存款余额调节表
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资产负债表日
:J/M,3 hgj <>H| 108.net realizable value 可变现净值
`$TRleSi mJ}opy!{; 109.storeroom 仓库
>V$ Gx>I VIJ<``9[ 110.sale invoice 销售发票
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?>n>* [yS#O\$'e 111.price list 价目表
x@KZ] V[nQQxWp= 112.positive confirmation request 积极式询证函
6"f}O<M5H r]Lc9dL 113.negative confirmation request 消极式询证函
XYrJ/!*. 8|%^3O 0X 114.purchase requisition 请购单
nNt1C =]C]= 115.receiving report 验收报告
>znRyQ~bM 0#cy=*E 116.gross margin 毛利
_zWfI.o U#&7p)4( 117.manufacturing overhead 制造费用
._O kwpK1R4zs 118.material requisition 领料单
36.N>G, 2L?!tBw?1 119.inventory-taking 存货盘点
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#gEB#$x: 120.bond certificate 债券
^Yj xeNY H<EQu|f&x 121.stock certificate 股票
67SV~L#%O ',^+bgs5 122.audit report 审计报告
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AH 123.entity 被审计单位
T"7~AbgNU qqrq11W 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
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-#!x|ne 126.qualified opinion 保留意见
DwHF[]v' ' Z0r>. 127.disclaimer of opinion 无法表示意见
V'*~L\;pU 1K,1X(0rL8 128.adverse opinion 否定意见
,L bBpi=TJ o]:3H8 查看《
注会考试《审计》中的128个英文单词(一) 》
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