61.assessed level of material misstatement risk 重大错报风险的评估水平
I&^hG\D 6 RSit 62.simall business 小规模企业
0E3;f;'X 8{&.[SC7 63.accounting system
会计系统
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U~yYh &u<%%b| 64.test of control 控制测试
Nd;pkssd v}!^RW'X 65.walk-through test 穿行测试
zqXDD; w3 3:OqD~,zy 66.communication 沟通
5lwMc0{/3 I&&;a. 67.flow chart 流程图
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_n=Vf 68.reperformance of internal control 重新执行
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`$id 69.audit evidence
审计证据
v[DxWs8q 0d0ga^O 70.substantive procedures 实质性程序
c[vFh0s"m rNke&z:%X_ 71.assertions 认定
"{bc2#F $p}q,f. 72.esistence 存在
urL@SeV+$ ['6Sq@c) 73.occurrence 发生
m.5@qmQ T#H-GOY: 74.completeness 完整性
G]Im.x3O- +QSH*(, 75.rights and obligations 权利和义务
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]%G#x 76.valuation and allocation 计价和分摊
v>j<ky ij}{H#0S- 77.cutoff 截止
gEgd/Le 3r?T|>| 78.accuracy 准确性
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l z>I 79.classification 分类
?|Wxqo R3#| *)q 80.inspection 检查
T#Z#YM k vNm4xa% 81.supervision of counting 监盘
7PO]\X^(zE J'wJe, 82.observation 观察
{XnBj}C TyR@3H 83.confirmation 函证
k~QmDq Hm~.u.)\. 84.computation 计算
G2=dq F*4G@) 85.analytical procedures 分析程序
GN+,9 A`I1G9s 86.vouch 核对
=ATQ2\T$m T7?z0DKi 87.trace 追查
0OtUb:8LX $?OQtz@ 88.audit sampling 审计抽样
7G Jhc ?uF3Q)rCk 89.error 误差
|uJjO>8]| D3+<16[, 90.expected error 预期误差
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~E~6G zgxMDLH 91.population 总体
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=<P$mFP2* *4Z! 5iOs 93.non- sampling risk 非抽样风险
Pf3F)y [= pA\"Xe& 94.sampling unit 抽样单位
HeHo?<>|d :{-/b 95.statistical sampling 统计抽样
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tg0 96.tolerable error 可容忍误差
}AS3]Lub@ h,MaF<~ 97.the risk of under reliance 信赖不足风险
z;&J9r$` @|d`n\%x 98.the risk of over reliance 信赖过度风险
2FN# 63 y@ c[S; 99.the risk of incorrect rejection 误拒风险
`mS0]/AV/ qt.= 100. the risk of incorrect acceptance 误受风险
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E\~Oa; cfc=a 101.working trial balance 试算平衡表
c$;Cpt@-j Ol8Yf.e_ 102.index and cross-referencing 索引和交叉索引
h9&0"LHr }#Kl6x 103.cash receipt 现金收入
i~{ 0>"9 _u#r;h[ 104.cash disbursement 现金支出
jZ<f-Ff0 VH~ZDZ1P 105.bank statement 银行对账单
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cQ6 V~QOl=`K: 106.bank reconciliation 银行存款余额调节表
C]krJse@ j__l'?s 107.balance sheet date
资产负债表日
?|GwuG8g 1L4v X 108.net realizable value 可变现净值
ql_,U8Jw "l(<<Ha/ 109.storeroom 仓库
.h@bp1)l a.XMeB 110.sale invoice 销售发票
zy8D&7Ytf PWS5s^WM 111.price list 价目表
\Bl`;uXb '.XR,\g> 112.positive confirmation request 积极式询证函
~mT([V $A)[s$ 113.negative confirmation request 消极式询证函
J+qcA} 41i#w;ojI 114.purchase requisition 请购单
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$Lc'G+: 115.receiving report 验收报告
X1&c?T1 %[ YF)c.Q0 116.gross margin 毛利
|bk$VT4\ N{K[sXCW 117.manufacturing overhead 制造费用
t'HrI-x S"R(6:hkgu 118.material requisition 领料单
GOX2'N\h^ uh3<%9#\k 119.inventory-taking 存货盘点
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@[O|n)7 W"5VqN6v 121.stock certificate 股票
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}9/Ay 2Jt*s$ 122.audit report 审计报告
|N5|B Q(y$ ]fU0;jzX 123.entity 被审计单位
Gp1?drF6 h:r:qk 124.addressee of the audit report 审计报告的收件人
#!w7E,UBi (q=),3/<pU 125.unqualified opinion 无保留意见
E7@m& R Z:>ek>Op 126.qualified opinion 保留意见
A7aW] :a)` iJnb 127.disclaimer of opinion 无法表示意见
sE\Cv2Gx Vd A!tL 128.adverse opinion 否定意见
o AM)<#U> KOhIk*AC' 查看《
注会考试《审计》中的128个英文单词(一) 》
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