61.assessed level of material misstatement risk 重大错报风险的评估水平
+EiUAs~H @8Q+=abz 62.simall business 小规模企业
*OGXu07 ! T^(n+ lv 63.accounting system
会计系统
X>@.-{6T cO=UswIkwO 64.test of control 控制测试
Wf`OyeRz Z#TgFQ3u 65.walk-through test 穿行测试
@k:f}-t Y;> p)'z 66.communication 沟通
'Qs3 T`w};]z^d2 67.flow chart 流程图
RESGI}u S]K6qY 68.reperformance of internal control 重新执行
ev;5?9\E xeP;"J} 69.audit evidence
审计证据
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[_dyZ 70.substantive procedures 实质性程序
&J&w4"0N' X!MfJ^)q 71.assertions 认定
#Zavdkw=d I^(o3B 72.esistence 存在
1z};"A K}5$;W# 73.occurrence 发生
W-]yKSob rD(ep~^M 74.completeness 完整性
">D(+ xr!) %dk$K!5D0 75.rights and obligations 权利和义务
fssL'DD ?j4,^K3 76.valuation and allocation 计价和分摊
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zk 'e6 x4m_(CtK 78.accuracy 准确性
%wjU^Urya h&)vdCCk 79.classification 分类
.IAHy)li" VGDEP!)-8 80.inspection 检查
]kplb0` ubC JZ"! 81.supervision of counting 监盘
,tR'0&= = cI\OsV&? 82.observation 观察
8JFkeU%yO %{VI-CQ 83.confirmation 函证
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84.computation 计算
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H`QLm _467~5JkU 85.analytical procedures 分析程序
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=b~ l;VGJMPi 86.vouch 核对
Jp*AIj \7tvNa,C 87.trace 追查
7/OOq=z u/:Sf*;? 88.audit sampling 审计抽样
gMK3o8B/ nu9k{owB T 89.error 误差
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yExyx?j. Rw=E_q{ 91.population 总体
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5sCky)N 92.sampling risk 抽样风险
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p|8Fl 93.non- sampling risk 非抽样风险
Z!i'Tbfn i\z0{;f|GX 94.sampling unit 抽样单位
(X7yNIPfA ~u`! Gi 95.statistical sampling 统计抽样
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l##Wv 96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险
!9cP NIi i@j ?< 98.the risk of over reliance 信赖过度风险
E|uXi)!.x jW$f(qAbm 99.the risk of incorrect rejection 误拒风险
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8=Y|B5 100. the risk of incorrect acceptance 误受风险
z}N^`_ * %|* y/m 101.working trial balance 试算平衡表
5.HztNL knZd}?I* 102.index and cross-referencing 索引和交叉索引
VzM@DM]= ~ &>4$ [m>n 103.cash receipt 现金收入
uOUw8 AezXou& 104.cash disbursement 现金支出
^a 5~FI: :*%\i' $!/ 105.bank statement 银行对账单
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C4TD@ 106.bank reconciliation 银行存款余额调节表
ywtDz8!^u "Ksd9,J\b 107.balance sheet date
资产负债表日
l>P~M50D?{ Jpnp' 108.net realizable value 可变现净值
3lgyX/?o /!8:/7r+W 109.storeroom 仓库
#{`NJ2DU] WW@"75t 110.sale invoice 销售发票
2p.+C35c=j -xEg"dY/ 111.price list 价目表
>Nqkz?67 ]>!_OCe& 112.positive confirmation request 积极式询证函
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"K:yR d-&dA_? 113.negative confirmation request 消极式询证函
$}o,7xAn \aRB 114.purchase requisition 请购单
k)_#u;qmG hrxASAfg6 115.receiving report 验收报告
?Ir6*ZyY L7'n<$F 116.gross margin 毛利
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117.manufacturing overhead 制造费用
[vJosbU; fP*C*4#X 118.material requisition 领料单
O4 URr ]qQB+]WN 119.inventory-taking 存货盘点
EE{%hGb |'(IWU 120.bond certificate 债券
nW[aPQ[R z`6KX93 121.stock certificate 股票
Ho9*y3] )2\a5iH 122.audit report 审计报告
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123.entity 被审计单位
_J`M>W)8 @XJv9aq 124.addressee of the audit report 审计报告的收件人
of<OOh%3 8;bOw 125.unqualified opinion 无保留意见
EH%j$=@X $x<-PN 126.qualified opinion 保留意见
'/@VG_9L] 3*L,48wX 127.disclaimer of opinion 无法表示意见
lTNkm Q TR;-xst@ 128.adverse opinion 否定意见
EkPSG&6RZ {K}+$jzGVt 查看《
注会考试《审计》中的128个英文单词(一) 》
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