61.assessed level of material misstatement risk 重大错报风险的评估水平
GLwL'C'591 G 8uX[-L1 62.simall business 小规模企业
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会计系统
%pc0a^iB u4IgPCTZ+ 64.test of control 控制测试
N ]}Re$5 [=Np.:Y% 65.walk-through test 穿行测试
nv{ou[vQ ,ZD!Qb 66.communication 沟通
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[:p lDe9EJR 67.flow chart 流程图
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E c500:OSB 68.reperformance of internal control 重新执行
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dpBGt@ 69.audit evidence
审计证据
KofjveOiC f4/!iiS}r 70.substantive procedures 实质性程序
Yl&eeM oFoG+H"&7\ 71.assertions 认定
Kw(/#C:$ U>e@m? 72.esistence 存在
8ji!FZf sG}}a}U1 73.occurrence 发生
x)BG%{h YCh!D dy 74.completeness 完整性
/{>ds-;- T(a*d7 75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
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-^ 77.cutoff 截止
Lg9]kpOpa bkmX@+Pe 78.accuracy 准确性
qf2{Te1 y|.wL=; 79.classification 分类
'(+l77G VY=~cVkzS 80.inspection 检查
twf;{lZ( hYi-F.Qtq 81.supervision of counting 监盘
6jCg7Su] SK;f#quUQ 82.observation 观察
S]<G|mn, 3`^]#Dh 83.confirmation 函证
d>@{!c- 5w}xjOYIjV 84.computation 计算
bCd! ap+# (cC5zv*E 85.analytical procedures 分析程序
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g>^. 86.vouch 核对
?B@hCd) J#Bz)WmR 87.trace 追查
BAX])~_ B^h]6Z/O 88.audit sampling 审计抽样
pRMM1&H vFl| 89.error 误差
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91.population 总体
h2=zvD; )byQ=-<1 92.sampling risk 抽样风险
G?3S_3J2 ? 1Z\=s 93.non- sampling risk 非抽样风险
xs.[]>nQN i;/qJKr 94.sampling unit 抽样单位
/%)MlG S:Yo9~ 95.statistical sampling 统计抽样
YH<@->Ip sUj#:X 96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险
(O?z6g dN\pe@#lKP 98.the risk of over reliance 信赖过度风险
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Jc~ 99.the risk of incorrect rejection 误拒风险
~ikTo - KxJJ?WyM 100. the risk of incorrect acceptance 误受风险
\+cQiN b@ f fE%{B? 101.working trial balance 试算平衡表
Yd/qcC(& zoUW}O 102.index and cross-referencing 索引和交叉索引
m#8}!u& n>#h( 103.cash receipt 现金收入
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YE ^QYI`u` 4 104.cash disbursement 现金支出
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(=Y{ 105.bank statement 银行对账单
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ghms-.:b8 1$Eiv8xd 107.balance sheet date
资产负债表日
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}jIb ^|#CD b~#rUOXb8? 109.storeroom 仓库
V!ajD!00 78 UT]<Q;K 110.sale invoice 销售发票
)'fIrBT (TnYUyFP` 111.price list 价目表
Gi{1u}-0 `-w;=_Bm 112.positive confirmation request 积极式询证函
(8H^{2K~ Y61E|:fV! 113.negative confirmation request 消极式询证函
4<LRa=XT$ rNgE/=X 114.purchase requisition 请购单
%mI`mpf d]@9kG 115.receiving report 验收报告
+A:}5{ 751\K`L 116.gross margin 毛利
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G;w$ 117.manufacturing overhead 制造费用
Jwa2Y0 zA+^4/M 118.material requisition 领料单
pl7!O9bo <m )@~s?D 119.inventory-taking 存货盘点
Ay56@_d2 ,l@hhaLm? 120.bond certificate 债券
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Q2|{* 122.audit report 审计报告
h|jsi*4NnL {8JJ$_ 123.entity 被审计单位
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}P62& uvm=i . 124.addressee of the audit report 审计报告的收件人
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Ad`;O+/; 125.unqualified opinion 无保留意见
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Xw![}L> sRYFu% 127.disclaimer of opinion 无法表示意见
z{tyB T=>&`aZH 128.adverse opinion 否定意见
zIm$S/Qe* Ag?@fuk$J 查看《
注会考试《审计》中的128个英文单词(一) 》
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