61.assessed level of material misstatement risk 重大错报风险的评估水平
'!h/B;*( yTM3^R( 62.simall business 小规模企业
F!!N9VIC NW9n 63.accounting system
会计系统
<lxD}DH= .lG5=Th! 64.test of control 控制测试
OKOu`Hz@ 8iQ[9 65.walk-through test 穿行测试
e&q?}Ho 1^J`1 66.communication 沟通
F N[R(SLbL `s#Hq\C 67.flow chart 流程图
U]~^Z R qOV[TP, 68.reperformance of internal control 重新执行
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审计证据
t/o N>mQG Btt]R 70.substantive procedures 实质性程序
^nK7i[yF.k k,Qskd-N] 71.assertions 认定
Oc?+M 5 QrG`&QN 72.esistence 存在
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(;mFc 73.occurrence 发生
2GmpCy`L" \kamcA 74.completeness 完整性
9Mm!%Hu d5I f"8`@ 75.rights and obligations 权利和义务
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M@ pY8q=Kl 76.valuation and allocation 计价和分摊
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+5e0/_V K!AAGj` 77.cutoff 截止
Oeya%C5' nQK|n^AU/ 78.accuracy 准确性
7EhN u@5- >XW*T5aUA 79.classification 分类
#<7O08: #!J(4tXny 80.inspection 检查
N6QVt f. ,"}Rg1\4t 81.supervision of counting 监盘
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@+,pN6}g 82.observation 观察
[f~N_G6I^o 4pz|1Hw7 83.confirmation 函证
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;p 84.computation 计算
CDy^UQb )wXuwdc[ 85.analytical procedures 分析程序
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>oDS E9!N>0 86.vouch 核对
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87.trace 追查
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eDO!^.<5 88.audit sampling 审计抽样
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y`.s 0\{BWNK 89.error 误差
=;~I_)Pg1 7XrfuG*L$ 90.expected error 预期误差
IputF<p iP~,n8W 91.population 总体
cX!Pz.C >:sUL<p 92.sampling risk 抽样风险
%5Kq^]q;Y i@"e,7mSG 93.non- sampling risk 非抽样风险
0Rxe~n1o :HViX:]H 94.sampling unit 抽样单位
jZfx Jm n7LfQWc 95.statistical sampling 统计抽样
XhU@W}} zRl~^~sY 96.tolerable error 可容忍误差
Q'apG)0I ^S)TO}e 97.the risk of under reliance 信赖不足风险
Nf,Z;5e Z5G!ct:W 98.the risk of over reliance 信赖过度风险
)n7l'}o?+ -#`c5y}P 99.the risk of incorrect rejection 误拒风险
:Gqy>)CxX 0CvsvUN@ 100. the risk of incorrect acceptance 误受风险
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7;f?+ 101.working trial balance 试算平衡表
'$|UwT`s OIb 102.index and cross-referencing 索引和交叉索引
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D6D1S/:ij' d?idTcgs 104.cash disbursement 现金支出
^u)z{.z'H/ =#5D(0Ab 105.bank statement 银行对账单
dBCbL.! JM$.O;y
- 106.bank reconciliation 银行存款余额调节表
w6|9|f/ {xcZ*m!B 107.balance sheet date
资产负债表日
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DG)g3# 108.net realizable value 可变现净值
~.Ik#At }H:F< z* 109.storeroom 仓库
dP$GThGl s)A<=)w/e 110.sale invoice 销售发票
UsVMoX^ z:Sigo_z[ 111.price list 价目表
QA!_} N4n xk~IN%\ 112.positive confirmation request 积极式询证函
yKagT$- / RZR} 113.negative confirmation request 消极式询证函
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!#ri5{od 4\t1mocCSN 115.receiving report 验收报告
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^c,[: 116.gross margin 毛利
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2~%{ ;|%dY{L- 117.manufacturing overhead 制造费用
V2Q$g^X' n]W_e 118.material requisition 领料单
"e3["' 5`/@N{e 119.inventory-taking 存货盘点
89}Y5#W zZ-wG 120.bond certificate 债券
qr\!*\9 4o:hyh 121.stock certificate 股票
u#7+U\ _&3<6$}i" 122.audit report 审计报告
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\/7i-B]G7 YKZrEP4^ 124.addressee of the audit report 审计报告的收件人
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'2&H FxG7Pk+= 125.unqualified opinion 无保留意见
73A)lU. jdeV|H} u 126.qualified opinion 保留意见
({0)@+V8 _;A $C( 127.disclaimer of opinion 无法表示意见
.Jb$l$5'w %wV>0gQTf 128.adverse opinion 否定意见
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/T^ JS 查看《
注会考试《审计》中的128个英文单词(一) 》
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