61.assessed level of material misstatement risk 重大错报风险的评估水平
5gPAX $j H y] ~X{v 62.simall business 小规模企业
x[%% )[d {K2F(kz?T 63.accounting system
会计系统
j0jam:.p $w<~W1\: 64.test of control 控制测试
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p|w;StLy 65.walk-through test 穿行测试
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66.communication 沟通
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67.flow chart 流程图
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%PIE1_ o6;VrpaNi 68.reperformance of internal control 重新执行
)5bdWJ>l mH3{<^Z6 69.audit evidence
审计证据
#D!3a%u0 0 .p $q 70.substantive procedures 实质性程序
YJwz*@l on1mu't_; 71.assertions 认定
jfrUOl'l 2!Ex55 72.esistence 存在
k)USLA ({x<!5XL 73.occurrence 发生
h-h}NCP 1vxh3KS. 74.completeness 完整性
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rO~ x]U (EX`t$ 75.rights and obligations 权利和义务
N,_ej@L8 Wkv**X} 76.valuation and allocation 计价和分摊
'C*NyHc h Tn^:%( 77.cutoff 截止
IA;KEGJ )+9D$m=P; 78.accuracy 准确性
]R{=| JGD{cr[S 79.classification 分类
9~mi[l~ y]\R0lR 80.inspection 检查
jW",'1h<n 9tC8|~Q 81.supervision of counting 监盘
\9k{"4jX\ &f qmO>M 82.observation 观察
vR~*r6hX8 I_ .;nU1xA 83.confirmation 函证
Tm^zoVi )Bk?"q 84.computation 计算
IJXH_H_%* S8vmXlD 85.analytical procedures 分析程序
Bv@m)$9\+3 :7>Si% 86.vouch 核对
1,`x1dcO!A I}v'n{5( 87.trace 追查
v981nJ>w, UmgLH Cz 88.audit sampling 审计抽样
Q84KU8?d ,em6wIq, 89.error 误差
0_D~n0rq,v d8RpL{9\7 90.expected error 预期误差
0XYO2k c[y=K)<Z 91.population 总体
(Fgt #H(B -;`W"&`ss 92.sampling risk 抽样风险
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M 93.non- sampling risk 非抽样风险
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A 94.sampling unit 抽样单位
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4!}fCP ty 95.statistical sampling 统计抽样
8:xQPd?3 Gj_b GqF8} 96.tolerable error 可容忍误差
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z}=I 8rpN2M3h 97.the risk of under reliance 信赖不足风险
B=c^ma ^&rbI,D 98.the risk of over reliance 信赖过度风险
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3Pf 1 "\=_- ` 99.the risk of incorrect rejection 误拒风险
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%-A ? s ewU9* 100. the risk of incorrect acceptance 误受风险
7:j #1N[p z"O-d<U5 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
4 z`5W, X0$_KPn 103.cash receipt 现金收入
j5)qF1W, }I`|*6Up 104.cash disbursement 现金支出
P%lLKSA ?3Fo:Z`@F 105.bank statement 银行对账单
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E37@BfpO3 106.bank reconciliation 银行存款余额调节表
0Yjy 5y'Yosy: 107.balance sheet date
资产负债表日
n{yjH*\Z I^|bQ3sor 108.net realizable value 可变现净值
r/T DU[`& `3:%F> 109.storeroom 仓库
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eYB6F DRIv<=Bt 111.price list 价目表
.0|J+D !jW32$YTR 112.positive confirmation request 积极式询证函
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6gu 113.negative confirmation request 消极式询证函
wm8x1+P >D;hT*3 114.purchase requisition 请购单
=KZ4:d5 8#Z5-",iw 115.receiving report 验收报告
7GUJ&U)J l!=WqIZ 116.gross margin 毛利
`IoX'|C[h }sU\6~ 117.manufacturing overhead 制造费用
|Q;o538 ]>L]?Rm 118.material requisition 领料单
K?je(t^ {\&"I|dpe 119.inventory-taking 存货盘点
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{ 120.bond certificate 债券
ka3Z5 `[\phv 121.stock certificate 股票
9gg,Dy `[&2K@u 122.audit report 审计报告
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U 123.entity 被审计单位
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GvOAs-$ 124.addressee of the audit report 审计报告的收件人
Fc~w`~tv ? ^CGJ1 125.unqualified opinion 无保留意见
eLny-.i,7 R6XMBYK^ 126.qualified opinion 保留意见
V2,WP ~a%hRJg 127.disclaimer of opinion 无法表示意见
)''wu\7A)' E3skC%} 128.adverse opinion 否定意见
ha=z<Q 9VE;I:NO3 查看《
注会考试《审计》中的128个英文单词(一) 》
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