61.assessed level of material misstatement risk 重大错报风险的评估水平
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K$u}G [6/QUD8 62.simall business 小规模企业
QTV*m>D cr7MvXF- 63.accounting system
会计系统
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@ZKf3,J0 64.test of control 控制测试
I.2J-pu} x&}]8S) 65.walk-through test 穿行测试
ny={OhP- VFHd2Ea( 66.communication 沟通
s\ IKSoE nla6QlFYn* 67.flow chart 流程图
]I*c:(qwu 1J@Iekat 68.reperformance of internal control 重新执行
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审计证据
6%D9;-N) 0c_xPBbB+ 70.substantive procedures 实质性程序
>t D=t8 q}1ZuK`6 71.assertions 认定
B@,9Cx564 yU$MB,1 72.esistence 存在
4ls:BO;k] C*9X;+S0J 73.occurrence 发生
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mNNk 74.completeness 完整性
M[uWX= EeIDlm0o 75.rights and obligations 权利和义务
6|TSH$w_ !_S>ER 76.valuation and allocation 计价和分摊
;"3B,Yj IG-\& 77.cutoff 截止
R[WiW RfD Fsx?(?tCMo 78.accuracy 准确性
u8e_Lqx? 6CJMQi,kn 79.classification 分类
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B.z$0=b 80.inspection 检查
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@^ 81.supervision of counting 监盘
)?n'ZhsX g 7oY 1; 82.observation 观察
?J[3_!"t Z$oy;j99y 83.confirmation 函证
@hLkU4S Bqx5N" 84.computation 计算
\P\Z<z7jy 0=d2_YzSf 85.analytical procedures 分析程序
(8 nv&| VYyija: 86.vouch 核对
f60w% >rG>Bz^Pu 87.trace 追查
5dBftTv? `:/'")+@v 88.audit sampling 审计抽样
MNT~[Z9L5G :_{8amO 89.error 误差
%Bq~b$ x)5}:b1B= 90.expected error 预期误差
GAGS-G# |rm elQ- 91.population 总体
qA*~B' Et>#&Nw8 92.sampling risk 抽样风险
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WXXuO] 93.non- sampling risk 非抽样风险
ul{x|R 5>532X(0 94.sampling unit 抽样单位
9hp&HL)BOa qY_qS=H^ 95.statistical sampling 统计抽样
#h5:b`fDF p|UL<M9{a] 96.tolerable error 可容忍误差
OG\i?N {>&~kM@ 97.the risk of under reliance 信赖不足风险
%idBR7?`g :Mx 98.the risk of over reliance 信赖过度风险
Gvb2>ZN '3.\+^3 99.the risk of incorrect rejection 误拒风险
Z9{~t [g}Cve#i 100. the risk of incorrect acceptance 误受风险
'o$j~Mr \j8vf0c5b 101.working trial balance 试算平衡表
5'%I4@Qn+ !\4x{Wa] 102.index and cross-referencing 索引和交叉索引
%L|fTndKH ~/OY1~c 103.cash receipt 现金收入
R|;BO:S1 bQ<qdGa 104.cash disbursement 现金支出
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~uQ*u.wi 105.bank statement 银行对账单
gt kV=V 5#Er& 6s 106.bank reconciliation 银行存款余额调节表
]lWqV ]4:QqdV 107.balance sheet date
资产负债表日
'u,|*o fI.|QD*$b 108.net realizable value 可变现净值
rxCzPF [lmF2 109.storeroom 仓库
2a d|v] o|$D|E 110.sale invoice 销售发票
d)%WaM%V yi7.9/;a 111.price list 价目表
D%SOX N Ds1h18 112.positive confirmation request 积极式询证函
/$^Tou/v )g5?5f; 113.negative confirmation request 消极式询证函
[6GYYu\ lyn%r 114.purchase requisition 请购单
g_>&R58 h5?^MRZS 115.receiving report 验收报告
NAYLlW}A x}G:n[B7_V 116.gross margin 毛利
2>z YJqG| h nydH-;cz 117.manufacturing overhead 制造费用
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ZmK=8iN9J WjD885Xo 119.inventory-taking 存货盘点
VcjbRpTy& `}X3f#eO& 120.bond certificate 债券
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121.stock certificate 股票
}#z1>y!# Nd8>p.iqO 122.audit report 审计报告
3%v)!dTa<^ GDu^P+^ 123.entity 被审计单位
Gp%po@A& jAJ='|[X\ 124.addressee of the audit report 审计报告的收件人
)O'LE&kQ| hSehJjEoM 125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见
xGs}hVlZiC :a wt7lqv 127.disclaimer of opinion 无法表示意见
~yv7[`+Tgg ]545:)Q1 128.adverse opinion 否定意见
j~v`q5X v l"8Oi*r^ 查看《
注会考试《审计》中的128个英文单词(一) 》
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