61.assessed level of material misstatement risk 重大错报风险的评估水平
r_+Vb*|Y utck{]P 62.simall business 小规模企业
}3lG'Y#Kpy WJ8i=MO67 63.accounting system
会计系统
klKUX/g [RBSUOF 64.test of control 控制测试
F_079~bJ & AK\Pw) 65.walk-through test 穿行测试
_hY6NMw .$\-{) 66.communication 沟通
rWr'+v? [{Wo:c9Qq1 67.flow chart 流程图
AZ.QQ*GZ#y lWRl 68.reperformance of internal control 重新执行
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审计证据
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m ULK]' Rn 70.substantive procedures 实质性程序
Zj[m Noj*K6 71.assertions 认定
!/G}vu #M!u';bZ 72.esistence 存在
jU-LT8y: JV_`E_! 73.occurrence 发生
b36{vcs~ _i>_S n1" 74.completeness 完整性
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)%0lx 75.rights and obligations 权利和义务
OV{v6,>O & %/p;::A 76.valuation and allocation 计价和分摊
w10~IP l2;$qNAo 77.cutoff 截止
(rFkXK4^J (?Ko:0+* 78.accuracy 准确性
g=mKTk *Xnf}Ozx 79.classification 分类
$7YZ;=~B A{>w5T 80.inspection 检查
D2VYw<tEA 5&%M L 81.supervision of counting 监盘
e!J5h<: 3>n&u,Xe 82.observation 观察
UG\2wH_ zWo 83.confirmation 函证
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-aBhN~ z#G\D5yX[* 86.vouch 核对
}h`z2%5o |8E~C~d 87.trace 追查
G-i2#S 50 w$PW 88.audit sampling 审计抽样
Q>Ct]JW& y9mV6.r 89.error 误差
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gZ&4b'XS, e!0xh 91.population 总体
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^/Hf$tYI!` n',7=~ 94.sampling unit 抽样单位
gGE{r}$ rXmrT%7k 95.statistical sampling 统计抽样
(~Bm\ Jn (,sz. 96.tolerable error 可容忍误差
y~*B%KnEQy q5Zu'-Cx@ 97.the risk of under reliance 信赖不足风险
KT<i%)t2 ax5n} 98.the risk of over reliance 信赖过度风险
7kD?xHpe )0I-N) 99.the risk of incorrect rejection 误拒风险
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POm;lM$ xuHP4$<h3 101.working trial balance 试算平衡表
lq-F*r\/~+ X*#\JF4$i 102.index and cross-referencing 索引和交叉索引
}+lK'6 Q65M(x+oy 103.cash receipt 现金收入
auIW>0?} tYMr 104.cash disbursement 现金支出
IM6n\EZ^ [Cd#<Te3 105.bank statement 银行对账单
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N{wP,jI 106.bank reconciliation 银行存款余额调节表
GZ<@#~1%\ Nq9pory^ 107.balance sheet date
资产负债表日
k~;~i)Eg ;s~xS*(C 108.net realizable value 可变现净值
j/O9LygB R4)l4rnO 109.storeroom 仓库
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3\{acm 110.sale invoice 销售发票
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StR)O))I S&=@Hj- 112.positive confirmation request 积极式询证函
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W@GU;Nr h`Ej>O7m 115.receiving report 验收报告
6qV1_M# [$$R>ELYQ 116.gross margin 毛利
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LkafB2y 117.manufacturing overhead 制造费用
IY~I=} MC-Z6l2 118.material requisition 领料单
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V[^AV"V 1h162 120.bond certificate 债券
[vBP,_Tjx V/\`: 121.stock certificate 股票
ho#<?rh_ bA6^RIf? 122.audit report 审计报告
x5#Kk. vGH]7jht 123.entity 被审计单位
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.GYdC' 124.addressee of the audit report 审计报告的收件人
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A1kG% iN Lt4F[i 125.unqualified opinion 无保留意见
V#4ox km \(?d2$0m 126.qualified opinion 保留意见
"FE%k>aV@v o{2B^@+Vb 127.disclaimer of opinion 无法表示意见
.ezko\nU u3 +]3!BQ 128.adverse opinion 否定意见
KB\ri&bF $Zi{1w 查看《
注会考试《审计》中的128个英文单词(一) 》
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