61.assessed level of material misstatement risk 重大错报风险的评估水平
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B1ZF# 62.simall business 小规模企业
Yne1MBK g HxR w 63.accounting system
会计系统
2qV oe}F +~P_o_M 64.test of control 控制测试
:AQ9-&i/a- O~?d;.b 65.walk-through test 穿行测试
py%~Qz% +!:=Mm 66.communication 沟通
OTAe#]# 6kAGOjO 67.flow chart 流程图
xTH3g^E |TQ4:P1T 68.reperformance of internal control 重新执行
%<p/s;eu '.gi@Sr5 69.audit evidence
审计证据
%\}5u[V `PI*\t0 70.substantive procedures 实质性程序
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$Sl%DoS 71.assertions 认定
4#:Eq=(W #W.vX=/* 72.esistence 存在
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# 73.occurrence 发生
*5hbD-a: se]&)%p[ 74.completeness 完整性
;n|%W,b- Hr7pcz/#l 75.rights and obligations 权利和义务
5'V-Ly)*% f<|*^+ 76.valuation and allocation 计价和分摊
LCzeE7x '{.8tT?tJ 77.cutoff 截止
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}1 78.accuracy 准确性
Bga4kjfmk m6}_kzFz 79.classification 分类
i\DU<lD5VN Lp4F1H2t- 80.inspection 检查
gNDMJ^` lF40n4} 81.supervision of counting 监盘
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r! 82.observation 观察
nZ#u#V 7[K3kUm[ 83.confirmation 函证
-okq=9 K_:2sDCaN 84.computation 计算
iTT%_-X- ?4aW^l6/ 85.analytical procedures 分析程序
Dbq/t^ 4vvQ7e7 86.vouch 核对
{^:NII] SkCux 87.trace 追查
3-1a+7fD ;+#Nb/M 88.audit sampling 审计抽样
I36%oA y7rT[f/J 89.error 误差
:)T*:51{# 6-g>(g 90.expected error 预期误差
T{-gbo`Yji 7fS NF7/+ 91.population 总体
PyK!Cyq `CBXz!v!O 92.sampling risk 抽样风险
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8;H_:~_' &N+`O)$ 93.non- sampling risk 非抽样风险
j+q) &@BAVc z 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
D@ !r?E` G K3T w 97.the risk of under reliance 信赖不足风险
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2zG"Q 98.the risk of over reliance 信赖过度风险
^Oeixi@f %W=BdGr[8z 99.the risk of incorrect rejection 误拒风险
Hi/[ N^PkSf[)h5 100. the risk of incorrect acceptance 误受风险
s1#A0%gx cu'( Hj 101.working trial balance 试算平衡表
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Y8 sIs 102.index and cross-referencing 索引和交叉索引
' u;Zw%O(J i:jB 103.cash receipt 现金收入
(\r^0>H :=5X)10 104.cash disbursement 现金支出
1w7XM0SHcn ("}C& 6)cB 105.bank statement 银行对账单
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'|), ? Qb55q`'z 107.balance sheet date
资产负债表日
%;= ?r*] ,=c(P9}^ 108.net realizable value 可变现净值
cR,'aX 7'Hh^0< 109.storeroom 仓库
+{m+aHk SD:`l<l 110.sale invoice 销售发票
AkdO:hVtG F7nwVDc* 111.price list 价目表
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4<)*a]\c5M 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
`L[q`r7 wJp1Fl~ 114.purchase requisition 请购单
G51-CLM, LHu 115.receiving report 验收报告
p5w9X+G% gyV`]uqG 116.gross margin 毛利
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117.manufacturing overhead 制造费用
*//z$la V"2 G 118.material requisition 领料单
i gjn9p&_ 05\0g9 119.inventory-taking 存货盘点
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P][< 120.bond certificate 债券
t%5bDdo }LQV2 hKTG 121.stock certificate 股票
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;[\F 122.audit report 审计报告
m|x_++3 ZWzr8oY) 123.entity 被审计单位
{<gX~./]c e6tU8`z 124.addressee of the audit report 审计报告的收件人
&2[Xu4* f7!48,(fB 125.unqualified opinion 无保留意见
rz-61A) _ 9HiyN>( 126.qualified opinion 保留意见
U:eX^LE7 9(}d7y 127.disclaimer of opinion 无法表示意见
.f. tPm v<)&JlR 128.adverse opinion 否定意见
<1m` zSk`Ou8M 查看《
注会考试《审计》中的128个英文单词(一) 》
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