61.assessed level of material misstatement risk 重大错报风险的评估水平
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R`DzVBLl 62.simall business 小规模企业
+jZa A/ J5F@<vi 63.accounting system
会计系统
1kpw*$P0 K> 4w 64.test of control 控制测试
"adic?5 0{%@"Fb0O 65.walk-through test 穿行测试
i ]8bj5j{ 3u[8;1}7Q 66.communication 沟通
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j3[in 67.flow chart 流程图
S>h\D4. *xpn-hCp< 68.reperformance of internal control 重新执行
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69.audit evidence
审计证据
<XG]aYBR oy#(]K3`O 70.substantive procedures 实质性程序
Cw(yp u :L+xEL 71.assertions 认定
#9r}Kr=P %i/|}K 72.esistence 存在
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xRgdU+,Mj ,g}$u'A+d 74.completeness 完整性
LTzdg >\oJ svDnw cl 75.rights and obligations 权利和义务
{wA8!5Gu ]NBx5m+y@i 76.valuation and allocation 计价和分摊
"0Z/|& 6'N_bNW 77.cutoff 截止
PKntz7 Ns1n|^9 78.accuracy 准确性
(pv}>1 ;SjNZi)4d 79.classification 分类
~7KH/%Z- pO7OP"q1 80.inspection 检查
u0arJU_.) Mb[4_Dc 81.supervision of counting 监盘
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<:1?76L 82.observation 观察
h9imS\gfr 4FZR }e\ 83.confirmation 函证
g9JZ#B gZ 5NN;Fw+ 84.computation 计算
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Qr 85.analytical procedures 分析程序
,q#SAZ/N LXxQI(RO 86.vouch 核对
&xB9;v3 #[x*0K-h 87.trace 追查
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X)iI] 88.audit sampling 审计抽样
M[z1B!rT !e<2o2~. 89.error 误差
v@GhwL oVZzvK(zR 90.expected error 预期误差
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1kI[y 91.population 总体
!idVF!xG >lqo73gM9 92.sampling risk 抽样风险
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u 65O 8?I 93.non- sampling risk 非抽样风险
z\UXnRL >0ZG&W9 94.sampling unit 抽样单位
Zazs". c;"e&tW 95.statistical sampling 统计抽样
=8tK]lb ^{=UKf{ 96.tolerable error 可容忍误差
`W+-0F@Y?@ S&IW]ffK 97.the risk of under reliance 信赖不足风险
/*BU5 c u";rnj 98.the risk of over reliance 信赖过度风险
Da8gOZ Hik=(pTu> 99.the risk of incorrect rejection 误拒风险
#W8?E_iu XgnNYy6W 100. the risk of incorrect acceptance 误受风险
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(n>Gi;u(R =X5w=(& 102.index and cross-referencing 索引和交叉索引
LVdR,'lS '-N5F 103.cash receipt 现金收入
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T>?g5I oGI'a:iff 104.cash disbursement 现金支出
0',buJncV Z}vDP^rf 105.bank statement 银行对账单
O#[b NLV <Rn-B).3bs 106.bank reconciliation 银行存款余额调节表
U<sGj~"# R6Md_t\ 107.balance sheet date
资产负债表日
Q=DMfJ" 6m]?*k1HC 108.net realizable value 可变现净值
t&w.Wc X) /E\04Bs 109.storeroom 仓库
}xBO; 1##@'L|u 110.sale invoice 销售发票
E`qX|n (91ts$jH 111.price list 价目表
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:^y V*2*5hx 112.positive confirmation request 积极式询证函
2TB'HNTFx GKF!GbGR@ 113.negative confirmation request 消极式询证函
x_<#28H! C<9GdN 114.purchase requisition 请购单
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.wnn 115.receiving report 验收报告
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116.gross margin 毛利
-^`s#0( y^ ,ZY\})`p 117.manufacturing overhead 制造费用
45[,LJaMd h/:LC 7 118.material requisition 领料单
OMo /a%` z(.,BB[ 119.inventory-taking 存货盘点
<zTz/Hk` HRbv% 120.bond certificate 债券
HfH_jnR* K+ M\E[1W 121.stock certificate 股票
>)*d/ ^ ?-3G5yy 122.audit report 审计报告
KTmwkZcfYD Z{l`X#': 123.entity 被审计单位
Fz<1xyc( wxJ"{(; 124.addressee of the audit report 审计报告的收件人
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BT0;I 125.unqualified opinion 无保留意见
yk4py0xVl Ho(}_Q& 126.qualified opinion 保留意见
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o 127.disclaimer of opinion 无法表示意见
| ~>7_: 3"my!}03 128.adverse opinion 否定意见
k^;/@: 6nsb)7a 查看《
注会考试《审计》中的128个英文单词(一) 》
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