61.assessed level of material misstatement risk 重大错报风险的评估水平
oz?pE[[tm Nr0}*8#j 62.simall business 小规模企业
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会计系统
yxL(mt8 3W"l}.&ZJ" 64.test of control 控制测试
,I8[tiR"b "']|o ~B 65.walk-through test 穿行测试
VK]sK e nQ^ c{Bm: 66.communication 沟通
Et+W LQ6) N&-J,p~ 67.flow chart 流程图
%j2ZQ/z .a]9 rQQ&_ 68.reperformance of internal control 重新执行
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46^ 69.audit evidence
审计证据
iCh,7I,m "'*w_H0 70.substantive procedures 实质性程序
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xW` 05/'qf7P,U 71.assertions 认定
cP`[/5R |lVoL.Z,0 72.esistence 存在
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)CUB7D)= ,p[9EW*8 74.completeness 完整性
eaCh;IpIf h][$1b&B 75.rights and obligations 权利和义务
nx'Yevi0$ [vyi_0[ 76.valuation and allocation 计价和分摊
f,'9Bj.~ >m4Q*a4M 77.cutoff 截止
YuKg|<WO 7':qx}c#!1 78.accuracy 准确性
jP"l5 IO}53zn<l 79.classification 分类
T6fm`uL&L KkD&|&!Q7u 80.inspection 检查
T~-OC0 VVDd39q 81.supervision of counting 监盘
1CpIK$/ xty)*$C> 82.observation 观察
vOi4$I~CJ qB8R4wCf 83.confirmation 函证
t p<wMrq< A4hbh$ 84.computation 计算
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B4 +A 85.analytical procedures 分析程序
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e- 86.vouch 核对
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6Us*zKgW ?Oyps7hXx 88.audit sampling 审计抽样
I*hzlE SVJt= M 89.error 误差
c%vtg.A ~"}o^#@DwJ 90.expected error 预期误差
c-q=Ct e]q(fPK 91.population 总体
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`e 92.sampling risk 抽样风险
&^1{x`Qo= X&s"}Hf 93.non- sampling risk 非抽样风险
\zx$]|AQ }\3jcnn 94.sampling unit 抽样单位
AOscewQ c01i!XS 95.statistical sampling 统计抽样
L wP iTIYq0u|#R 96.tolerable error 可容忍误差
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"#G`F 97.the risk of under reliance 信赖不足风险
bK#SxV ()o[(Hx+ph 98.the risk of over reliance 信赖过度风险
pRH'>}rtuH `|WEzW~ 99.the risk of incorrect rejection 误拒风险
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Z% fe8}2#<o 101.working trial balance 试算平衡表
l _g JC. ~>B`T%=H 102.index and cross-referencing 索引和交叉索引
PB?92py& Wf:LYL 103.cash receipt 现金收入
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4x#CC x".!&5 104.cash disbursement 现金支出
A5?q&VS}p EaKbG> 105.bank statement 银行对账单
kcG_ n /_qW?LKG/ 106.bank reconciliation 银行存款余额调节表
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=fq-| 107.balance sheet date
资产负债表日
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vo>i36 Znd ,FqHk 109.storeroom 仓库
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SW)jDy G.3yuok9 112.positive confirmation request 积极式询证函
YF)k0bu&; t W}"PKv 113.negative confirmation request 消极式询证函
" 6ScVa5) y;<F|zIm 114.purchase requisition 请购单
E<sd\~~A: mI'&!@WG 115.receiving report 验收报告
DR7 JEE o[)*Y`xq<w 116.gross margin 毛利
>!Dp'6 pGd@%/]AO 117.manufacturing overhead 制造费用
2p~}<B spT$}F2n 118.material requisition 领料单
'P)c'uqd# mgMa)yc!dp 119.inventory-taking 存货盘点
A DVUx} !<>*|a 120.bond certificate 债券
Cy dV$!&mP <$??Z;6 121.stock certificate 股票
D)tL}X$ AQwai>eL 122.audit report 审计报告
83J63Xa $plqk^P 123.entity 被审计单位
%,(X R` R@){=8%z 124.addressee of the audit report 审计报告的收件人
% {-r'Yi% Eq|5PE^7 125.unqualified opinion 无保留意见
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-Fq`#" 126.qualified opinion 保留意见
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?dPr HSy 127.disclaimer of opinion 无法表示意见
Xdf4%/Op BA[ uO3\4 128.adverse opinion 否定意见
&\%\"Zh 3CH>!QOA 查看《
注会考试《审计》中的128个英文单词(一) 》
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