61.assessed level of material misstatement risk 重大错报风险的评估水平
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Jo kt2_WW[ 62.simall business 小规模企业
FL^ _)` 6r<a 63.accounting system
会计系统
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\t <-`.u` 64.test of control 控制测试
S3ooG1 4Ls +ig%_QED[\ 65.walk-through test 穿行测试
kk-<+R2 KD &nLm! 66.communication 沟通
J 7R(X P\7*ql` 67.flow chart 流程图
.cHgYHa I.jqC2G 68.reperformance of internal control 重新执行
DJ, LQj at_*Zh( 69.audit evidence
审计证据
m7'<k1#"Y OX]$Xdb2: 70.substantive procedures 实质性程序
,SR7DiYg z}!g2d 71.assertions 认定
Bdw33z*m [! $NTt_ 72.esistence 存在
K>$f#^ g%f5hy 73.occurrence 发生
g8##Be ~DInd-<5 74.completeness 完整性
^el+ej/= <b zzbR[F 75.rights and obligations 权利和义务
4=([v;fc 2F:qaz 76.valuation and allocation 计价和分摊
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?IVJ#6[ 77.cutoff 截止
6WY/[TC- XGx[Ny_A2 78.accuracy 准确性
2Cz haO $ZBYOA 79.classification 分类
90<g=B ,/{e%J 80.inspection 检查
o6[.$C z$%twBg}# 81.supervision of counting 监盘
a_>|Ny6{ G tI )O} 82.observation 观察
Lb/GL\J) W "'6M=* 83.confirmation 函证
}mj9$=B4 k XSX<b <% 84.computation 计算
.T'@P7Hdx k8w\d+!v 85.analytical procedures 分析程序
'I]XX==_ q Q\j 86.vouch 核对
t%lat./yT ~5N}P>4* 87.trace 追查
WA`A/`taT D@bGJc0 88.audit sampling 审计抽样
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` Y,}_LS$f 89.error 误差
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> L^sjV/\oW 91.population 总体
1r;zA<<%R e}UQN:1 92.sampling risk 抽样风险
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j?)( ;77K1 93.non- sampling risk 非抽样风险
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yix[zfQt0 k;l3^kTy 95.statistical sampling 统计抽样
za_b jE "n%s>@$ 96.tolerable error 可容忍误差
G*CPj^O '$9o(m# 97.the risk of under reliance 信赖不足风险
T}#iXgyx }s~c(sL?; 98.the risk of over reliance 信赖过度风险
f>N DtG.6 OEW'bT) 99.the risk of incorrect rejection 误拒风险
Og\k5.! , C~ 1] 100. the risk of incorrect acceptance 误受风险
cM#rus?)+ dHnCSOM< 101.working trial balance 试算平衡表
'R7 \ _'=,c" 102.index and cross-referencing 索引和交叉索引
bv+u7B6, !jj`Ht) 103.cash receipt 现金收入
8SGaS& y\?ey'o 104.cash disbursement 现金支出
0fsVbC kBo:)Vej4 105.bank statement 银行对账单
}Le]qR9Y] :
viW 106.bank reconciliation 银行存款余额调节表
$^]K611w9 UqP{Cyy{ 107.balance sheet date
资产负债表日
=oBpS=<7 7~7L5PRW 108.net realizable value 可变现净值
6r)P&J /F0q8j0 109.storeroom 仓库
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110.sale invoice 销售发票
S_ATsG*( 6nx\|F 111.price list 价目表
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TguO' 112.positive confirmation request 积极式询证函
um2a#6uo IG^@VQ% 113.negative confirmation request 消极式询证函
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hhf 86ao{l6l C 114.purchase requisition 请购单
?.~1%l ! wI%M3XaBws 115.receiving report 验收报告
S=UuEmU5N 8w0~2-v.?V 116.gross margin 毛利
fLDrit4_Q $RD~,<oEm 117.manufacturing overhead 制造费用
384n1? RN$vKJk 118.material requisition 领料单
_#8hgwf> pjeNBSu6 119.inventory-taking 存货盘点
n$iX6Cd q
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;blL\|ch; H/,KY/>i 121.stock certificate 股票
iN;Pg_Kq y=3 dGOFB 122.audit report 审计报告
_7c3=f83 .;? Bni 123.entity 被审计单位
sy&[Q{,4 +f3Rzx] 124.addressee of the audit report 审计报告的收件人
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:'%6 125.unqualified opinion 无保留意见
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jv)+qmqo! ]2AOW}= 127.disclaimer of opinion 无法表示意见
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`+, 128.adverse opinion 否定意见
W}(A8g#6 WogUILB 查看《
注会考试《审计》中的128个英文单词(一) 》
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