61.assessed level of material misstatement risk 重大错报风险的评估水平
(zG.aaz*C k@V#HC{t 62.simall business 小规模企业
} VEq:^o. ZsZcQj6G, 63.accounting system
会计系统
p~2UUmV ;#TaZN 64.test of control 控制测试
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- hzjV| 65.walk-through test 穿行测试
SHD^}?-| C)Jn[/BD 66.communication 沟通
|ETiLR=& jij<yM8$g 67.flow chart 流程图
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/u 68.reperformance of internal control 重新执行
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审计证据
w%dL8k >`'O7.R 70.substantive procedures 实质性程序
w5KPB5/zu u=r`t(Z1H 71.assertions 认定
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/qU>5; 72.esistence 存在
wvMW| [mUBHYD7OI 73.occurrence 发生
+Llo81j& C5W>W4EM 74.completeness 完整性
%+-C3\' PWB(5 f? 75.rights and obligations 权利和义务
~ttY(wCV K>2 #UzW 76.valuation and allocation 计价和分摊
YE}s LO:fJ{ - 77.cutoff 截止
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n8f !:CJPM6j3 78.accuracy 准确性
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npp[@*~ 79.classification 分类
^j )BKD- zf [`~g 80.inspection 检查
)US:.7A[. N^w'Hw0 81.supervision of counting 监盘
hWo=;#B* B*1W`f 82.observation 观察
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28andfl 2;`=P5V 84.computation 计算
RDM`9&V!jp `^9(Ot $ 85.analytical procedures 分析程序
}(XdB:C8 Pw0Ci 86.vouch 核对
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|% !yOeW0/2[ 87.trace 追查
!xIm2+:( 27F~(!n 88.audit sampling 审计抽样
N#C1-*[C %\$;(#h 89.error 误差
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zTbVp8\pI kcie}Be 92.sampling risk 抽样风险
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%{.A) 93.non- sampling risk 非抽样风险
Q&'}BeUbm 4Kwh?8. 94.sampling unit 抽样单位
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z*$q8Z&7rg 95.statistical sampling 统计抽样
Gfp1mev 3jH \yXj 96.tolerable error 可容忍误差
evA/+F,& X>YsQrK(ig 97.the risk of under reliance 信赖不足风险
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dBpV Z?Hs@j 98.the risk of over reliance 信赖过度风险
h].~# * KInk^`C/H 99.the risk of incorrect rejection 误拒风险
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WH& 100. the risk of incorrect acceptance 误受风险
)vg5((C hw N?/5 101.working trial balance 试算平衡表
ORXm&z) ig LMv+{ 102.index and cross-referencing 索引和交叉索引
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SX8C 103.cash receipt 现金收入
jOpcV|2 )Or.; 104.cash disbursement 现金支出
*'Y@3vKE hI?sOR! 105.bank statement 银行对账单
W!!S!JF G$0c'9d*( 106.bank reconciliation 银行存款余额调节表
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107.balance sheet date
资产负债表日
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Z+j\a5d?, e!Y0-=?nf# 109.storeroom 仓库
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Bd, k3 gBh;=vOD 110.sale invoice 销售发票
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;$Y4xM`=m {!|}=45Z 112.positive confirmation request 积极式询证函
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%>-@K|:gS 113.negative confirmation request 消极式询证函
53-v|'9' 5zFR7/p{ 114.purchase requisition 请购单
ZCKka0* kg@>;(V& 115.receiving report 验收报告
x8\A<(G_M= D`J6h,=2l/ 116.gross margin 毛利
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X:l )ZrS{vY 117.manufacturing overhead 制造费用
O=SkAsim P =3RLL<l 118.material requisition 领料单
+w@M~?> s&\I=J. 119.inventory-taking 存货盘点
pfu1O6R ?bM_q_5 120.bond certificate 债券
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IK" K=!Bh* 121.stock certificate 股票
yaq'Lt` s Y?,0T_m 122.audit report 审计报告
HV6f@ mUS_(0q 123.entity 被审计单位
Bs?7:kN( /Q~gU< 124.addressee of the audit report 审计报告的收件人
3}|'0(hYL %IC73? 125.unqualified opinion 无保留意见
,g%&|FAP hx/N1x 126.qualified opinion 保留意见
K\XH4kic 6[ OzU2nB 127.disclaimer of opinion 无法表示意见
^Y-]*8;] tmqY2. 128.adverse opinion 否定意见
+w=AJdc /axIIfx- 查看《
注会考试《审计》中的128个英文单词(一) 》
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