61.assessed level of material misstatement risk 重大错报风险的评估水平
?'+]d;UO& eyJWFJh 62.simall business 小规模企业
n=V|NrU "Gp Tmu? 63.accounting system
会计系统
g:ky;-G8b j \jMN*dmV 64.test of control 控制测试
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a[ 2A;i 65.walk-through test 穿行测试
S',h*e ,"is%O. 66.communication 沟通
iYgVSVNg SyVXXk 0 67.flow chart 流程图
eN.6l2- 9 da=q 68.reperformance of internal control 重新执行
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审计证据
v#&;z_I+ 0*b8?e 70.substantive procedures 实质性程序
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~deS* 71.assertions 认定
7>y]uT@ar -Yse^(^"s 72.esistence 存在
XjN=UhC yO7y`;Q(sF 73.occurrence 发生
a<q9~QS 9!n95 74.completeness 完整性
81x/bx@L% e:nByzdH0[ 75.rights and obligations 权利和义务
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Zt!$"N., 76.valuation and allocation 计价和分摊
=K} Pfh jyW={%& 77.cutoff 截止
yKl^-%Uq< 8(Te^] v# 78.accuracy 准确性
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~n+* 79.classification 分类
^6kl4:{idE ]vz6DJs 80.inspection 检查
4)tY6ds)r| 8iaMr278W 81.supervision of counting 监盘
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\/ /kG?I_z 82.observation 观察
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83.confirmation 函证
=@M9S Yv]vl6< 84.computation 计算
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j[gqS% 85.analytical procedures 分析程序
#oTVfY# $7Hwu^c( 86.vouch 核对
\-]Jm[]^ 1$03:ve1 87.trace 追查
jy.L/s eR5q3E/;G 88.audit sampling 审计抽样
fDns r"T ,c`6- 89.error 误差
drjNK!XL@ rhPv{6Z|7 90.expected error 预期误差
ZrEou}z(* YX,;z/Jw2 91.population 总体
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:YY53 92.sampling risk 抽样风险
i=n;rT ;hq_}. 93.non- sampling risk 非抽样风险
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67L ;}Lf 94.sampling unit 抽样单位
1YMi4. OXM=@B<" 95.statistical sampling 统计抽样
paV1o>_Rd 6/wC StZ 96.tolerable error 可容忍误差
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Vq07R 97.the risk of under reliance 信赖不足风险
]SA/KV .$cX:"_Mk 98.the risk of over reliance 信赖过度风险
&&<l}E 3n7>qZ.d 99.the risk of incorrect rejection 误拒风险
igTs[q=Ak H?r~% bh 100. the risk of incorrect acceptance 误受风险
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' 101.working trial balance 试算平衡表
THOYx :Nr; {wSz >, 102.index and cross-referencing 索引和交叉索引
$ bMmyDw nnRb 103.cash receipt 现金收入
J3aom,$o <Ffru?o4j 104.cash disbursement 现金支出
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e( '@KH@~OzRS 105.bank statement 银行对账单
\bF<f02P "kcix!}& 106.bank reconciliation 银行存款余额调节表
`dX0F=Ag? g ;
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资产负债表日
~5|R`% Ew.6y=Ba 108.net realizable value 可变现净值
KI\bV0$p< u{uqK7]+ 109.storeroom 仓库
:&&s*_ b (HJ| 110.sale invoice 销售发票
y]R+/ +}udIi3:l 111.price list 价目表
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zy )xU+M{p-os 112.positive confirmation request 积极式询证函
B)DuikV.D 8H};pu2 113.negative confirmation request 消极式询证函
0[YksNNl1 'e<8j 114.purchase requisition 请购单
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.l&)b -8"K|ev 115.receiving report 验收报告
{l/`m.Z P(b~3NB) 116.gross margin 毛利
_Hx'<%hhI dlZ2iDQ% 117.manufacturing overhead 制造费用
Zonn `N}Vi6FG 118.material requisition 领料单
.P5'\ #$U/*~m $ 119.inventory-taking 存货盘点
@[\zO'| >U\P^yU 120.bond certificate 债券
w?*79 u .*"KCQGOgM 121.stock certificate 股票
Z-}A"n N
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122.audit report 审计报告
b O}&i3.L; ;c|_z 9+ 123.entity 被审计单位
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u!+;Iy7 /Trbr]lWy 125.unqualified opinion 无保留意见
Hv'
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PD^ 6Ywn>s }=|{"C 127.disclaimer of opinion 无法表示意见
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9Io/ Wzffp}V 128.adverse opinion 否定意见
3,hu3"@k 1x##b[LC 查看《
注会考试《审计》中的128个英文单词(一) 》
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