61.assessed level of material misstatement risk 重大错报风险的评估水平
q~*> l<=Y.P_2 62.simall business 小规模企业
uPveAK}h .@(9v.:_u 63.accounting system
会计系统
E]j2%}6Z% D\i8WU 64.test of control 控制测试
k874t D bClMM 65.walk-through test 穿行测试
t^-yK;`?q: ;UG]ckV- 66.communication 沟通
$M 1/74 x7l3&;yDv 67.flow chart 流程图
yCT:U&8%F ;;g'C*_ 68.reperformance of internal control 重新执行
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Bx?[h ~]&,v|g& 69.audit evidence
审计证据
Y]gb`z$? Km9Y_`? 70.substantive procedures 实质性程序
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71.assertions 认定
yDW$v/j.| P(#by{s 72.esistence 存在
^%pM$3ov K}p!W"!o 73.occurrence 发生
vkQkU,q ;.4A,7w# 74.completeness 完整性
]5}C@W@_ dy%#E2f 75.rights and obligations 权利和义务
4PzCm k HKZD*E(( 76.valuation and allocation 计价和分摊
ow{Ss X |p"E0av 77.cutoff 截止
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YYc.e T< 78.accuracy 准确性
Eax^1 |6 LCMCpEtY*K 79.classification 分类
D-<9kBZs U*sQYt<?g 80.inspection 检查
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81.supervision of counting 监盘
HX77XTy O8drR4Pt 82.observation 观察
]d|:&h %@jL?u 83.confirmation 函证
[j]3='2}G J<4egk4 84.computation 计算
QXcSDJ dE[nPtstb 85.analytical procedures 分析程序
ub0uxvz <s7OY`(8 86.vouch 核对
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87.trace 追查
"X }@VT= 0*F{=X~L 88.audit sampling 审计抽样
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}Ra'`;D$ 89.error 误差
N=QeeAI}}m Ikn)XZU^ 90.expected error 预期误差
?Q]{P] K9YD)351t 91.population 总体
@1w9!\7Vt jeM/8~^4- 92.sampling risk 抽样风险
nf7l}^/UE .%(Q*ioDh 93.non- sampling risk 非抽样风险
_ xAL0 ( Wx<fD() 94.sampling unit 抽样单位
Gs% cod Sf2pU!5n^ 95.statistical sampling 统计抽样
0=2D90 H~IN<3ko 96.tolerable error 可容忍误差
#=G[~m\ 2$g3ABfV 97.the risk of under reliance 信赖不足风险
xsPE UK&g cnUYhxE+s 98.the risk of over reliance 信赖过度风险
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$ I}#_Jt3R 99.the risk of incorrect rejection 误拒风险
d&dp#)._8 %)Pn<! L 100. the risk of incorrect acceptance 误受风险
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3 *[-% .=[7 101.working trial balance 试算平衡表
q^e4 y3]7^+k 102.index and cross-referencing 索引和交叉索引
*h`%u8/{ dsx'l0q 'i 103.cash receipt 现金收入
hf/6VlZ }w0>mA0=H 104.cash disbursement 现金支出
yj6o533o Yy$GfjJtL] 105.bank statement 银行对账单
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[84f[`!Ui dA`. 107.balance sheet date
资产负债表日
=,/08Cs '8Q:}{ 108.net realizable value 可变现净值
Fo=hL CMm:Vea 109.storeroom 仓库
q"|,HpQ G\y: O9( 110.sale invoice 销售发票
(QPfrR=J4 =
h
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bOt6q/f L"w% ew 112.positive confirmation request 积极式询证函
yA8e"$ x-Kq=LFy. 113.negative confirmation request 消极式询证函
Hl,.6>F? e;y\v/A 114.purchase requisition 请购单
$c!cO" U u}eqU% 115.receiving report 验收报告
{Lex(( JF%eC}[d 116.gross margin 毛利
u7_IO T ~9)0A"] 117.manufacturing overhead 制造费用
c~@
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/AJ#ngXz woctnT%"Q/ 119.inventory-taking 存货盘点
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J33enQd =*VKp{5= 121.stock certificate 股票
dE<}X7J% U>b mCK2 122.audit report 审计报告
wj-=#gyAoo qUH02"z@9 123.entity 被审计单位
0w0\TWz* CCCd=s. 124.addressee of the audit report 审计报告的收件人
#1INOR9 r#ISIgJXG 125.unqualified opinion 无保留意见
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5'JONw'\ 126.qualified opinion 保留意见
7oPLO(0L K3uNR w 127.disclaimer of opinion 无法表示意见
.?L&k|wX- Uxla,CCp- 128.adverse opinion 否定意见
*hhPCYOm e)pQh&uD 查看《
注会考试《审计》中的128个英文单词(一) 》
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