61.assessed level of material misstatement risk 重大错报风险的评估水平
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A4y~k 62.simall business 小规模企业
g= k}6"F~ B@` 87 63.accounting system
会计系统
xWD=",0+ @dV'v{:, 64.test of control 控制测试
0:R} 2f16 /0J@ 65.walk-through test 穿行测试
UMuqdLaT9 ~cVFCM 66.communication 沟通
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N, +* 67.flow chart 流程图
u{yENZ^P _ro^<V$% 68.reperformance of internal control 重新执行
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审计证据
")"VQ|$y tzJdUZJ 70.substantive procedures 实质性程序
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[Rqy !, 71.assertions 认定
>xws -z./6dQ 72.esistence 存在
DcE)6z# |Xk'd@< 73.occurrence 发生
N%%2!Z# _?kjIF 74.completeness 完整性
N^pTj<M<g 3t5`,R1@t 75.rights and obligations 权利和义务
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uvQ 76.valuation and allocation 计价和分摊
"qjkwf)\ o8.KakrPP 77.cutoff 截止
l7]:b8 <61T)7 78.accuracy 准确性
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4f 79.classification 分类
h`X)sC+ 0]?} kY 80.inspection 检查
m.e+S,i IL` X}=L_ 81.supervision of counting 监盘
l5QH8eNwME Q;W[$yvW 82.observation 观察
'd 4I/ A!\ouKyayS 83.confirmation 函证
DW&%"$2 (+q#kKR 84.computation 计算
16ahU$@- hJ$o+sl 85.analytical procedures 分析程序
9J h"1i>x2 A5cx!h 86.vouch 核对
5[}3j1 q&OF?z7H 87.trace 追查
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B,@geJ 88.audit sampling 审计抽样
'NHtCs=F 8}z]B^?Fy 89.error 误差
huFT_z_;; V/5.37FSb 90.expected error 预期误差
?=,4{(/) X- 2 rC 91.population 总体
GSo&$T;B6 )Be?axI 92.sampling risk 抽样风险
"&;8U. !=%0 93.non- sampling risk 非抽样风险
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r; 94.sampling unit 抽样单位
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UHA 95.statistical sampling 统计抽样
qNb|6/DG !wP|t#Sc9 96.tolerable error 可容忍误差
&N4Jpa}w/% ;^+# 97.the risk of under reliance 信赖不足风险
ev~/Hf ZS&>%G 98.the risk of over reliance 信赖过度风险
ms9zp?M /]7FX" 99.the risk of incorrect rejection 误拒风险
>Y,3EI\ .x\fPjB 100. the risk of incorrect acceptance 误受风险
vC$Q4>m XfY~q~f8 101.working trial balance 试算平衡表
4C AV) I#lvaoeN 102.index and cross-referencing 索引和交叉索引
:lf;CT6$ 6G2s^P1Dl@ 103.cash receipt 现金收入
8/q6vk>< oVi_X98R 104.cash disbursement 现金支出
:eIPPh|\ !;Hi9,<#7g 105.bank statement 银行对账单
{ a2Y7\C/ WOqAVd\ 106.bank reconciliation 银行存款余额调节表
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oI.;H, 107.balance sheet date
资产负债表日
~9#x/EG/ WKVoqp} 108.net realizable value 可变现净值
jvfVB'Tmr KKMzhvf]# 109.storeroom 仓库
dzA5l:5 +Smt8O<N 110.sale invoice 销售发票
-anLp8G* <eWGvIEP[ 111.price list 价目表
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l>,QUA z3F ^OU 112.positive confirmation request 积极式询证函
9iMQq40 z9> yg_Q 113.negative confirmation request 消极式询证函
_PTo!aJL 2kv%k3Q{ 114.purchase requisition 请购单
TTNgnP 1-z*'Ghys 115.receiving report 验收报告
lo }[o0X !: e0cV 116.gross margin 毛利
!sF! (u7 5Gj?'Wov9 117.manufacturing overhead 制造费用
]J=S\ sU7>q}! 118.material requisition 领料单
[,GXA)j :V)W?~Z7B 119.inventory-taking 存货盘点
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#, 120.bond certificate 债券
iU)-YFO d<*4)MRN 121.stock certificate 股票
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/@|RW @G/':N 122.audit report 审计报告
.aRL'1xHl 9&'I?D&8 123.entity 被审计单位
+n1jP<[<N 7ko7)"N 124.addressee of the audit report 审计报告的收件人
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)9,*s!)9 125.unqualified opinion 无保留意见
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QH"} 126.qualified opinion 保留意见
JOj\#!\>k0 gto@o\&= 127.disclaimer of opinion 无法表示意见
C,C=W]G ;OYwZ 128.adverse opinion 否定意见
qZ!1>`B vPG!S{4 查看《
注会考试《审计》中的128个英文单词(一) 》
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