61.assessed level of material misstatement risk 重大错报风险的评估水平
m6^ 5S iOX Z]Xj5 62.simall business 小规模企业
Y9F)`17 o\Uu?.-< 63.accounting system
会计系统
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R &a 4o<*PPA1 64.test of control 控制测试
YTK^ijmU6x owvS/"@ 65.walk-through test 穿行测试
`H\)e%] 69-:]7.g 66.communication 沟通
B{C_hy-fw iK#/w1` 67.flow chart 流程图
,M QVE 7Y1GUIRa3 68.reperformance of internal control 重新执行
4:7m K/Z 5Fmav5 69.audit evidence
审计证据
'cV?i&; p~&BChBl!= 70.substantive procedures 实质性程序
U3E&n1AA }g|nz8 71.assertions 认定
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pk^!@c 72.esistence 存在
Gh}yb-$N`& YuQ~AE'i 73.occurrence 发生
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#|Z 74.completeness 完整性
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, 75.rights and obligations 权利和义务
<P_ea/5:| bl;zR 76.valuation and allocation 计价和分摊
fuUm}N7 ['q&@_d7 77.cutoff 截止
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HpVjee geM6G$V& 79.classification 分类
+ H_WlYg- 2-'Opu 80.inspection 检查
5GQLd 1[;;sSp 81.supervision of counting 监盘
`_vB+a ka"337H 82.observation 观察
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4~NL !ABiy6d 83.confirmation 函证
t<j^q`;@v +nL+N 84.computation 计算
\.uc06 HYK!}& 85.analytical procedures 分析程序
5fJ[}~ dRi5hC$ 86.vouch 核对
| ?yo 3 Ju2l?RrX 87.trace 追查
(`BSVxJH 5J2=`=FK 88.audit sampling 审计抽样
<#M`5X. B,WTHU[AV 89.error 误差
C?4JXW hm*cw[#O1x 90.expected error 预期误差
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91.population 总体
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N ao" %WX 92.sampling risk 抽样风险
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Z A3N]8?D 93.non- sampling risk 非抽样风险
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* 4m 94.sampling unit 抽样单位
l_tw<`Ep ulFzZHJ 95.statistical sampling 统计抽样
M:KbD| <*!i$(gn 96.tolerable error 可容忍误差
{6 6sB{P 2&PPz}Sw 97.the risk of under reliance 信赖不足风险
mW2,1}Jv 3.d"rl 98.the risk of over reliance 信赖过度风险
eN?Y7 ^N}Wnk7ks' 99.the risk of incorrect rejection 误拒风险
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;@ST`cC 100. the risk of incorrect acceptance 误受风险
w]b,7QuNz '>$EOg" 101.working trial balance 试算平衡表
| Xi% 3A:q7#m 102.index and cross-referencing 索引和交叉索引
gWABY%!} ml0.$z 103.cash receipt 现金收入
?\KM5^eX Q|Y0,1eVp| 104.cash disbursement 现金支出
]M/9#mD9~ 7cAXd#sI 105.bank statement 银行对账单
l0&EZN0V2 CQ`=V2:"ON 106.bank reconciliation 银行存款余额调节表
9Zry]$0~R >Rvx[`|O!m 107.balance sheet date
资产负债表日
6qN~/TnHZ ~DRmON5 M 108.net realizable value 可变现净值
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Z 109.storeroom 仓库
DRqZ,[!+ 7 n]65].t 110.sale invoice 销售发票
8}H1_y-g[ mk7&<M 111.price list 价目表
;.xoN|Per O }9KJU 112.positive confirmation request 积极式询证函
(b?{xf'G X[#zCM 113.negative confirmation request 消极式询证函
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#HS]NA|e@ 114.purchase requisition 请购单
]E =Iu y\N|<+G+ 115.receiving report 验收报告
x21dku<6K[ 1/p*tZP8i 116.gross margin 毛利
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UobyK3.% =%'`YbD$ 118.material requisition 领料单
6wco&7 NmMIQ@K 119.inventory-taking 存货盘点
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8 120.bond certificate 债券
+T9:Udi G=;k=oX( 121.stock certificate 股票
.NtbL./=| "[}O"LTQ 122.audit report 审计报告
Vh}SCUof' @HZKc\1 123.entity 被审计单位
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0?^#G}3} 124.addressee of the audit report 审计报告的收件人
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AoA!q> 125.unqualified opinion 无保留意见
(KvROV); [{C )LDN 126.qualified opinion 保留意见
{'16:dTJ `jS T 127.disclaimer of opinion 无法表示意见
<b/~.$a' G,;,D9jO7 128.adverse opinion 否定意见
vkLC-Mzm< gm9mg*aM 查看《
注会考试《审计》中的128个英文单词(一) 》
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