61.assessed level of material misstatement risk 重大错报风险的评估水平
1xS+r)_n@ hJ xL|5Uo 62.simall business 小规模企业
wl]3g E} XmZxHV 63.accounting system
会计系统
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Cs>` f,o KHZ[drb6$ 65.walk-through test 穿行测试
LcvczST ow9a^|@a 66.communication 沟通
_:Xmq&<W b/a\{ 67.flow chart 流程图
q]OIP"yv B;N<{Gb 68.reperformance of internal control 重新执行
3ArHaAv{y x @q.u3o9 69.audit evidence
审计证据
LXX('d !0?o3,of- 70.substantive procedures 实质性程序
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7mYcO3{5{ Vxap+<m 72.esistence 存在
Jfr'OD2$ % xS_;p9{E 73.occurrence 发生
7d>w]R,Z GalSqtbmDt 74.completeness 完整性
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1:N 75.rights and obligations 权利和义务
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:TwO=) dlfjx 76.valuation and allocation 计价和分摊
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_o# C8|Ls(4Ck 77.cutoff 截止
Rw0|q HL"c yxe 78.accuracy 准确性
xK_UkB-$i ")MHP~ ? 79.classification 分类
%OgK{h trrNu 80.inspection 检查
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52Fj 81.supervision of counting 监盘
8[J%TWq%9 cy,6^d 82.observation 观察
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]2f-oz*hU wicsf<] 84.computation 计算
5PeYQ-B| q-Z<.GTq 85.analytical procedures 分析程序
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</_QldL_ XlF ,_ 87.trace 追查
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* 88.audit sampling 审计抽样
\wz^Z{U 0-uj0"r` 89.error 误差
Xk|a%%O*H bgE]Wk0 90.expected error 预期误差
5(CInl Ag0w8F 91.population 总体
&M@ .d$<C ,X_3#!y 92.sampling risk 抽样风险
=Ks&m4 Pq+|*Y<|& 93.non- sampling risk 非抽样风险
[/hoNCH! PH%t#a!j3/ 94.sampling unit 抽样单位
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7#"NKxb 95.statistical sampling 统计抽样
!U@ETo Cu%BU}( 96.tolerable error 可容忍误差
5:gpynE| hd'QMr[; 97.the risk of under reliance 信赖不足风险
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YC%xW* BDfMFH[1 99.the risk of incorrect rejection 误拒风险
k8ILo) ~N9k8eT 100. the risk of incorrect acceptance 误受风险
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=AaF$R 101.working trial balance 试算平衡表
1d49&-N ]vcT2lr] 102.index and cross-referencing 索引和交叉索引
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Xsq 103.cash receipt 现金收入
l5^Q 5w>TCx 104.cash disbursement 现金支出
^~l@ _r oNXYBeu+ 105.bank statement 银行对账单
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,0}bFK YYI0iM> 106.bank reconciliation 银行存款余额调节表
bhRa?wuoY FP{=b/ 107.balance sheet date
资产负债表日
t5l<Lm) 1^NC=IS9z 108.net realizable value 可变现净值
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bgC 109.storeroom 仓库
V+sZ;$ S`[(y?OF? 110.sale invoice 销售发票
A1B[5a*o! =4x6v< 111.price list 价目表
ecl6>PS$' PQ!'< 112.positive confirmation request 积极式询证函
A#q.)8 }duqX R 113.negative confirmation request 消极式询证函
G@D8[ |;V-;e* 114.purchase requisition 请购单
&Pv$nMB$I p79QEIbk= 115.receiving report 验收报告
a>#$&&oQ0 JK{2hr_a 116.gross margin 毛利
pT+OPOSR #r>)A 117.manufacturing overhead 制造费用
s!gVY!0 !2B~.!& 118.material requisition 领料单
xK[[b 'Eia=@ 119.inventory-taking 存货盘点
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?:GrM!kq76 , =*^XlO=c 121.stock certificate 股票
jbg9EtQ!* 8=f+`e 122.audit report 审计报告
Xq"9TYf$ WM$Z?CN%KB 123.entity 被审计单位
]EN&EA"< ,,EG"Um6 124.addressee of the audit report 审计报告的收件人
"{S4YA nF3Sfw, 125.unqualified opinion 无保留意见
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t5v@FF WzdlrkD 126.qualified opinion 保留意见
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g-x;a0MQx M?gZKdj 128.adverse opinion 否定意见
9*"K+t: ~h +B&F+5 查看《
注会考试《审计》中的128个英文单词(一) 》
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