61.assessed level of material misstatement risk 重大错报风险的评估水平
R/<=mZ 2N6=8Xy5K 62.simall business 小规模企业
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会计系统
+3bfD #Y,A[Y5jX 64.test of control 控制测试
bEr.nF iTNqWU-o 65.walk-through test 穿行测试
voRfjsS~ T }uE0Z, 66.communication 沟通
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uos 6|;0ax4:P 67.flow chart 流程图
z-0:m|=yH a|N0(C 68.reperformance of internal control 重新执行
)hL^+Nn bR 1]/N2& 69.audit evidence
审计证据
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t$: ^[M~K5Y 70.substantive procedures 实质性程序
r2G*!qK*1 i1/}XV 71.assertions 认定
.Y/-8H-3v Jc~E"x 72.esistence 存在
&R\XUxI y=o=1( 73.occurrence 发生
rqvU8T7A ,e ELRzjl 74.completeness 完整性
(4)3W^/kk? l:tpL(% 75.rights and obligations 权利和义务
W:ixzpQ tm xP Oe 76.valuation and allocation 计价和分摊
#DaP=k"XV R;=6VH 77.cutoff 截止
Z oTNm F|]rA*2u 78.accuracy 准确性
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O`[]xs <jL#>L%% 80.inspection 检查
iH _"W+dq Fi{mr*} 81.supervision of counting 监盘
!\w\ ]7ls DM/hcY$MW 82.observation 观察
fle0c^ = {dZ8;Fy4 83.confirmation 函证
OX,F09.C |2UauTp5yK 84.computation 计算
0O['w<_ |7S:l9; 85.analytical procedures 分析程序
L9'- VEo^ :o)r 86.vouch 核对
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l_sg)Vr/b WA$ p_% r= 88.audit sampling 审计抽样
k*9%8yi_ U 6(5c7R# 89.error 误差
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;T,R; NQ3|\<Wt 90.expected error 预期误差
9_`3IJ 'h:!m/1 91.population 总体
K-Y*T}? G\IocZ3Gz 92.sampling risk 抽样风险
Gm*Uv6?H? v7$9QVze 93.non- sampling risk 非抽样风险
IHfSkFz`j L3' \r 94.sampling unit 抽样单位
{G]`1Q1DR "x.88,T6 95.statistical sampling 统计抽样
,9$>d}N 1#kawU6[] 96.tolerable error 可容忍误差
a:xgjUt&5 ^"/Dih\_ 97.the risk of under reliance 信赖不足风险
K/A ? ]y <e^6.!;W 98.the risk of over reliance 信赖过度风险
Suj}MEiv V'$oTZ` 99.the risk of incorrect rejection 误拒风险
HO G=c!b R=DPeUy; 100. the risk of incorrect acceptance 误受风险
t;~-_{ 8s&2gn1 101.working trial balance 试算平衡表
i!ds {`d _/8y1)I 102.index and cross-referencing 索引和交叉索引
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105.bank statement 银行对账单
5]Z] j[8Y mKMGdN~ 106.bank reconciliation 银行存款余额调节表
jFS'I*1+ L)=8mF. 107.balance sheet date
资产负债表日
!4!S{#<q lP-kZA! 108.net realizable value 可变现净值
xQ_:]\EZ %j!z\pa 109.storeroom 仓库
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Ed8U;U b .Lp Nm'=R 111.price list 价目表
W=(MsuirO CrT2#h 1# 112.positive confirmation request 积极式询证函
V&$ J; ?cA8P.?^A 113.negative confirmation request 消极式询证函
yg.\^C 6qY\7R2+ 114.purchase requisition 请购单
[k}dES# 1'gKZB)TG7 115.receiving report 验收报告
20S9/9ll U=_~{[/ 116.gross margin 毛利
!e9N3Ga F?!};~$=Z 117.manufacturing overhead 制造费用
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dY4 8S{ *tIdp`xT/T 121.stock certificate 股票
cS. 7\0$ &*LA_]1@ 122.audit report 审计报告
{IF}d*: " {,\]l&o 123.entity 被审计单位
:9v*,*@x ?*(r1grHl 124.addressee of the audit report 审计报告的收件人
~pDRF( MxFt;GgE8 125.unqualified opinion 无保留意见
\pT^Zhp) "P>$=X~Zi 126.qualified opinion 保留意见
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WF .Bm ^3A 128.adverse opinion 否定意见
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t 查看《
注会考试《审计》中的128个英文单词(一) 》
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