61.assessed level of material misstatement risk 重大错报风险的评估水平
6X$]d^)h{ h2QoBGL5 62.simall business 小规模企业
s9>-Q"(y EuOrwmdj 63.accounting system
会计系统
g+bc4eU >WVos 4 64.test of control 控制测试
>;-.rJFr ifHQ2Ug9 65.walk-through test 穿行测试
"eA4JL\%) b MZ-{<+i 66.communication 沟通
k2(B{x}L vR[XbsNM 67.flow chart 流程图
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Q~}uFB 68.reperformance of internal control 重新执行
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审计证据
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Tl 1MkQ$v7m 70.substantive procedures 实质性程序
3x@t7B Q`j!$r 71.assertions 认定
x|g>Zd/n G~b/!clN 72.esistence 存在
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pN|BtrN{ |=&[sC 74.completeness 完整性
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% 8vpB(VxV+ 75.rights and obligations 权利和义务
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|1?3 SM;UNIRVE 76.valuation and allocation 计价和分摊
o/??w:' t@m!k+0 77.cutoff 截止
jrJ!A(<) XRARgWj 78.accuracy 准确性
_=!Rl# .dM4B'OA? 79.classification 分类
L?:.8k`d =]i[gs)B 80.inspection 检查
y:,Ro@H% W/e6O?? O 81.supervision of counting 监盘
}ADdKK- U?]}K S;6 82.observation 观察
c~ x QfPsF@+-`7 83.confirmation 函证
H%y!lR{c^D X0G6Wp 84.computation 计算
.xG3`YH TC[(mf:8 85.analytical procedures 分析程序
jMFLd L{PH8Xl_ 86.vouch 核对
<Cv6wC= w1>uD] 87.trace 追查
pe%$(%@v nSR7$yS_ 88.audit sampling 审计抽样
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S]_S re}_+svU 89.error 误差
8);G'7O !C]2:+z-MF 90.expected error 预期误差
tE=;V) %we y(81| c# 91.population 总体
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92.sampling risk 抽样风险
':fq/k3;& *BdKQ/Dk 93.non- sampling risk 非抽样风险
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8B> 94.sampling unit 抽样单位
4gKu8G 9Kl:3C 95.statistical sampling 统计抽样
nev@ykP6 ) oypl+y 96.tolerable error 可容忍误差
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gdr"34%vbM ,76xa%k(U| 98.the risk of over reliance 信赖过度风险
1 >}x9D kfc5ra>& 99.the risk of incorrect rejection 误拒风险
HgY [Q}7s JJE?!Yvc 100. the risk of incorrect acceptance 误受风险
}X|*+< GycW3tc]_& 101.working trial balance 试算平衡表
.R";2f3 -6KNMk 102.index and cross-referencing 索引和交叉索引
'DeI]IeP IJ[r!&PY 103.cash receipt 现金收入
"39\@Ow qz_'v{uAj 104.cash disbursement 现金支出
oeKVcVP|'& (i 2R1HCa 105.bank statement 银行对账单
t@"i/@8x$ H\vd0DD; 106.bank reconciliation 银行存款余额调节表
sV']p#HK0 Acix`-< 107.balance sheet date
资产负债表日
&hnI0m=X `xXpP"*o} 108.net realizable value 可变现净值
`W=3_ n5qg6(Tl] 109.storeroom 仓库
y]U]b G{ U\'HB.P
\ 110.sale invoice 销售发票
VY1&YR}Y o(L8 -F 111.price list 价目表
\>]C |^09ny| 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
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; * "qS 115.receiving report 验收报告
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" 116.gross margin 毛利
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>.=v*\P 117.manufacturing overhead 制造费用
gVscdg5 V zTHW5B 118.material requisition 领料单
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|PNPOj0 a #`Y(R' 120.bond certificate 债券
Y#<>N-X|kA ou\M}C`E 121.stock certificate 股票
G4;5$YGG B?gFFU61 122.audit report 审计报告
)W,.xP (~IoRhp^ 123.entity 被审计单位
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?se\?q 124.addressee of the audit report 审计报告的收件人
omoD+ .+d.~jHX 125.unqualified opinion 无保留意见
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u 126.qualified opinion 保留意见
EA``G8Vn> 8\VP)<< 127.disclaimer of opinion 无法表示意见
Kt5k_9 ^B?brH} 128.adverse opinion 否定意见
% B^BN|r P _x(`H 查看《
注会考试《审计》中的128个英文单词(一) 》
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