61.assessed level of material misstatement risk 重大错报风险的评估水平
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/;$6s* Fp/{L 62.simall business 小规模企业
rS{}[$Zpl #73pryXV 63.accounting system
会计系统
[3jJQ3O, >\d&LLAe 64.test of control 控制测试
,B[j{sE /~Y\KOH| 65.walk-through test 穿行测试
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!&{rnK 66.communication 沟通
TI'v /=;) _K o#36.S 67.flow chart 流程图
_ocCt XI9 YI g(^>sq 68.reperformance of internal control 重新执行
h^SWb91"G 5MVa;m 69.audit evidence
审计证据
#7i*Diqf9 z:>cQUYl 70.substantive procedures 实质性程序
L}`/v]E"eU *4}_2"[ 71.assertions 认定
<0})%V?- w}ji]V} 72.esistence 存在
(9Zvr4.f7 pR61bl) 73.occurrence 发生
M7TLQqaF qYC&0`:H 74.completeness 完整性
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q JT?u[pQ^ 75.rights and obligations 权利和义务
gQ_<;'m)2 DZSS 76.valuation and allocation 计价和分摊
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^nJl *'>_X X 77.cutoff 截止
>Zb!?ntN`t lU{)%4e` 78.accuracy 准确性
'z$$ZEz!C *?FVLE 79.classification 分类
GbSCk}> <T}^:2G| 80.inspection 检查
WC#6(H5t$ &t=:xVn-M 81.supervision of counting 监盘
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/ 8A#,*@V[ 82.observation 观察
qYK^S4L $e\s8$EO 83.confirmation 函证
g88k@<Y $|~<6A{y 84.computation 计算
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K(+=V)'Dz JWNN5#=fQ 86.vouch 核对
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m:AU; 87.trace 追查
Qc7*p]E& k4']q 88.audit sampling 审计抽样
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k"s? ,;pUBrz/[ 89.error 误差
% !@E)%d0 evyjHc Cx 90.expected error 预期误差
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)>: 91.population 总体
1S?~c25=h fEBi'Ad 92.sampling risk 抽样风险
*$A`+D9 JLd%rM\m 93.non- sampling risk 非抽样风险
V D#q\ C?H~L 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
Bl+\|[yd -5*OSA:8x 96.tolerable error 可容忍误差
E-WpsNJ)X WO>,=^zPJ 97.the risk of under reliance 信赖不足风险
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#w; "s* 98.the risk of over reliance 信赖过度风险
|b\a)1Po: Ce+:9} [ 99.the risk of incorrect rejection 误拒风险
\|>%/P XJo.^<m 100. the risk of incorrect acceptance 误受风险
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ZWg~&l^ 101.working trial balance 试算平衡表
Q&I # w[GEm,ZC 102.index and cross-referencing 索引和交叉索引
aVR!~hvFs QvbH " 7 103.cash receipt 现金收入
,u}wW*?,sT H'i\N?VL 104.cash disbursement 现金支出
ndFVP;q F > rr. 105.bank statement 银行对账单
M[qhy. @x1cV_s[ 106.bank reconciliation 银行存款余额调节表
u0W6u} 4; Ar)EbGId 107.balance sheet date
资产负债表日
3FvVM0l" r1HG$^ 108.net realizable value 可变现净值
-3ePCAtXbe |OLXb+7X 109.storeroom 仓库
;=joQWNDm u.A}&'H 110.sale invoice 销售发票
{>km]CG .c>6}:ye 111.price list 价目表
oLkzLJ 3[Q7'\ 112.positive confirmation request 积极式询证函
(g@X.*c8 +tk`$g 113.negative confirmation request 消极式询证函
H`M|B<. _p"u~j~%- 114.purchase requisition 请购单
qUfoEpW2=6 -~c-mt 115.receiving report 验收报告
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C*b ;'Hu75ymo 116.gross margin 毛利
Y-8BL B.=n U 117.manufacturing overhead 制造费用
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r1 fC yR~$i3Z* 118.material requisition 领料单
.<vXj QE 7# wB 119.inventory-taking 存货盘点
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A$\iFYA rV\G/)xL 120.bond certificate 债券
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E!ZLVR.K 121.stock certificate 股票
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8N)Lck2PR i\;ZEM{ 123.entity 被审计单位
(Zx--2lc khjdTq\\ 124.addressee of the audit report 审计报告的收件人
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&3IkC(yD 125.unqualified opinion 无保留意见
0,-]O= 8+Tv@ 126.qualified opinion 保留意见
,FP0n T-yEn&r4) 127.disclaimer of opinion 无法表示意见
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:@5{*o 128.adverse opinion 否定意见
YFu>`w^Y h<M1q1) 查看《
注会考试《审计》中的128个英文单词(一) 》
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