61.assessed level of material misstatement risk 重大错报风险的评估水平
3LyNi$`f f0@*> 62.simall business 小规模企业
Sa)sDf1+` fAkfNH6 63.accounting system
会计系统
=XYc2.t x+~!M:fAc9 64.test of control 控制测试
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9PV]bt, 65.walk-through test 穿行测试
XD8Cf! ?(zCv9Pg 66.communication 沟通
ElTB{C>u l4mRNYv)z 67.flow chart 流程图
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0L=+=w %J'/ cmR& 68.reperformance of internal control 重新执行
lA4-ZQ2Zp[ d<Lc&wlP 69.audit evidence
审计证据
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,^n&Q'p3 }>y!I5O 71.assertions 认定
3ouy-SQ q'trd};xR 72.esistence 存在
Fa`%MR1 DXj>u9*% 73.occurrence 发生
%Un wh1VG vx7=I\1 74.completeness 完整性
WnGi;AGH=1 -Sh&x 75.rights and obligations 权利和义务
"N'W~XPG S;t`C~l\ 76.valuation and allocation 计价和分摊
vaQsG6q[ QSzht$8 77.cutoff 截止
h$sOJs~6h k8J zey]X 78.accuracy 准确性
'+l"zK]L- NKEmY-f; 79.classification 分类
0datzEns` m<#^c?u 80.inspection 检查
hl0X,G+@ 96;5 81.supervision of counting 监盘
%hmRh~/& E ,ilJl\ 82.observation 观察
G2y1S/ kWa5=BW2f 83.confirmation 函证
&2.DZ),L ^B%ki 84.computation 计算
GzaGTd.b YH+(N 85.analytical procedures 分析程序
H}_R `S )RTWt` 86.vouch 核对
7jxx,#I: bbjEQby 87.trace 追查
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_/8'5 9iJ$M! 88.audit sampling 审计抽样
wjH1Ombt p<\!{5: 89.error 误差
~s-gnp dPpJDY0 90.expected error 预期误差
$8(QBZq Tc"J(GWG 91.population 总体
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93.non- sampling risk 非抽样风险
\}4*}Lr qs\Cwn! 94.sampling unit 抽样单位
yEjiMtQll] J,?F+Qji&= 95.statistical sampling 统计抽样
<@GO]vY L58#ri= 96.tolerable error 可容忍误差
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DOGGQ$0 97.the risk of under reliance 信赖不足风险
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YL!{oHs4 98.the risk of over reliance 信赖过度风险
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p/nATvh$ hi$AZ+ 100. the risk of incorrect acceptance 误受风险
MCEHv}W 5oCg&aT 101.working trial balance 试算平衡表
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!Sk4 G9Kck|50 102.index and cross-referencing 索引和交叉索引
?aWVfX!+G5 k{vbi-^6rf 103.cash receipt 现金收入
QnP3U 4'`P+p"A 104.cash disbursement 现金支出
}@t"B9D o9sPyY$aQ 105.bank statement 银行对账单
_#r00Ze })70S8k 106.bank reconciliation 银行存款余额调节表
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资产负债表日
`)cH(Rj q1eMK'1 108.net realizable value 可变现净值
eCsk\f` AIn/v`JeX 109.storeroom 仓库
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yEeHjU 110.sale invoice 销售发票
=9 )k:S( R)*DkL! 111.price list 价目表
#O;JV}y l"}_+5 112.positive confirmation request 积极式询证函
T_D] rMl j-R*!i 113.negative confirmation request 消极式询证函
qF`6l( :8oJG8WH 114.purchase requisition 请购单
%c\kLSe *-5N0K<kQ 115.receiving report 验收报告
[(3s5)O A&Aj!# 116.gross margin 毛利
P33xt~ YK6'/2! 117.manufacturing overhead 制造费用
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vaP`' 4LB8p7$|a3 119.inventory-taking 存货盘点
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,I5SAd|dX EmcLW74 121.stock certificate 股票
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!*"fWahv EI 35&7( 123.entity 被审计单位
4RtAwB bz#]>RD 124.addressee of the audit report 审计报告的收件人
37jxl+ r*l3Hrho~K 125.unqualified opinion 无保留意见
YVDFcN9v ]"{8"+x 126.qualified opinion 保留意见
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rhZlmf[r 127.disclaimer of opinion 无法表示意见
/o m++DxV [C0v- 128.adverse opinion 否定意见
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#! @lE'D":? 查看《
注会考试《审计》中的128个英文单词(一) 》
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