61.assessed level of material misstatement risk 重大错报风险的评估水平
/@5X0m A f@IsCOJ 62.simall business 小规模企业
X[:&p|g] .c'EXuI7), 63.accounting system
会计系统
<_@ S@t) +_gPZFpbx 64.test of control 控制测试
S1pikwB ,TTt<&c 65.walk-through test 穿行测试
NTk"W!<Cl2 r"OVu~ND 66.communication 沟通
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U/HYBJH 67.flow chart 流程图
&N!QKrj3 C,R_`%b% 68.reperformance of internal control 重新执行
#/ 1 j_E$C.XU{g 69.audit evidence
审计证据
@x">e][B m'$]lf;* 70.substantive procedures 实质性程序
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hC@5qk 71.assertions 认定
u>j:8lhtV _r8.I9| 72.esistence 存在
9g#L"T= !tGXh9g 73.occurrence 发生
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ZgB b 74.completeness 完整性
<qs>c<Vj v;X'4/M 75.rights and obligations 权利和义务
qG=9zp4y?Y n83,MV?- 76.valuation and allocation 计价和分摊
'G3B02* -A>1L@N 77.cutoff 截止
fr8:L!9 c *(]pM 78.accuracy 准确性
s5>=!yX g4<w6eB 79.classification 分类
5QU7!jbI >Liv]. 80.inspection 检查
0[g8 `#hdb=3 81.supervision of counting 监盘
6;U]l. _ 97 82.observation 观察
dV<|ztv 8moX"w\~_h 83.confirmation 函证
EUj'%;sz- 2~+_T 84.computation 计算
r#wMd9]) }zi:nSpON 85.analytical procedures 分析程序
w+bQpIPM *4Cq,o`o> 86.vouch 核对
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`6qT3v 87.trace 追查
mXT{)pU =jjUwcl 88.audit sampling 审计抽样
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IB:Wh;_x 89.error 误差
#*;(%\q} S`TP#uzKu] 90.expected error 预期误差
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hV 91.population 总体
%iY-}uhO ^HumyDD6 92.sampling risk 抽样风险
#Yi,EwD 7f_4qb8 93.non- sampling risk 非抽样风险
LX[J6YKR a0OH 94.sampling unit 抽样单位
=1fO"|L *yOpMxE 95.statistical sampling 统计抽样
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( a02;Zl 96.tolerable error 可容忍误差
)s(J8J[b*L g,U~3# 97.the risk of under reliance 信赖不足风险
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/R8Gb 98.the risk of over reliance 信赖过度风险
Qfr%BQV b5_(Fv 99.the risk of incorrect rejection 误拒风险
o0^'xVv cAIMt]_ 100. the risk of incorrect acceptance 误受风险
&bBK#d*-u? B\A2Vm`& 101.working trial balance 试算平衡表
!Gsr* F{. 7(lR$,bE;= 102.index and cross-referencing 索引和交叉索引
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rVq=,>M9 103.cash receipt 现金收入
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nJe!E 104.cash disbursement 现金支出
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105.bank statement 银行对账单
X64OX9:YF o&)O&bNJ 106.bank reconciliation 银行存款余额调节表
gP1~N^hke] 8=OK8UaU 107.balance sheet date
资产负债表日
Q3,`'[ F aN{C86wx 108.net realizable value 可变现净值
LGZ5py=xb ww82)m8 109.storeroom 仓库
o1='Fr +ia F$ 110.sale invoice 销售发票
}2-<}m9} m{Jo'*%8f 111.price list 价目表
iX qB-4" ~,KAJ7O_ 112.positive confirmation request 积极式询证函
TDXLxoC? qN}kDT 113.negative confirmation request 消极式询证函
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_XIls*6AK 114.purchase requisition 请购单
6*%3O=* -q\5)nY 115.receiving report 验收报告
o-2FGM`*VB !/, 6+2Ru 116.gross margin 毛利
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B}v 117.manufacturing overhead 制造费用
eW#U<x%P De,4r(5 118.material requisition 领料单
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>SV # 119.inventory-taking 存货盘点
DG}YQr.L :#v8K;C 120.bond certificate 债券
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I`w1IIY?m 121.stock certificate 股票
/*s:ehj Va,M9)F 122.audit report 审计报告
mcAg,~"HB BFmYbK 123.entity 被审计单位
tyFhp:ZB |4//%Ll/ 124.addressee of the audit report 审计报告的收件人
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<69 c0jdZ#H 125.unqualified opinion 无保留意见
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b} 2MwRjh_ 126.qualified opinion 保留意见
[q]"_4L0;d TtEc~m 127.disclaimer of opinion 无法表示意见
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aq bG=CIa&@ 128.adverse opinion 否定意见
`"QUA G R>H*MvN 查看《
注会考试《审计》中的128个英文单词(一) 》
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