61.assessed level of material misstatement risk 重大错报风险的评估水平
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fb 3W0:0I 62.simall business 小规模企业
d<e.`dhc `rQl{$9IC 63.accounting system
会计系统
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D XE\bZc 64.test of control 控制测试
<{uIB;P Mq$=zsj 65.walk-through test 穿行测试
xy>mM"DOH H;E{Fnarv 66.communication 沟通
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67.flow chart 流程图
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Zz 68.reperformance of internal control 重新执行
EZV$1pa x #g,l2_! 69.audit evidence
审计证据
dGjvSK<1@ krU2S- 70.substantive procedures 实质性程序
} q(0uzaG *^ BE1- 71.assertions 认定
24fWj?A| ^ +a;j>hh 72.esistence 存在
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|Y?#oZ1 ]B||S7idq 73.occurrence 发生
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m 74.completeness 完整性
Q<qIlNE _i#Z'4?2E 75.rights and obligations 权利和义务
ok'1 uv!/DX# 76.valuation and allocation 计价和分摊
$'Z!Y;Ue &D#v0!e~x 77.cutoff 截止
1;V5b+b %iv'/B8 78.accuracy 准确性
G$b4`wt xB#E&}Ho 79.classification 分类
sMK/l @7 ?~Des"F6)1 80.inspection 检查
p"Y= oCS NA.z 81.supervision of counting 监盘
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z;CS+ 83.confirmation 函证
FKP^f\!M (ym)q#^ 84.computation 计算
*?S\0a'W@ &k nnWm" 85.analytical procedures 分析程序
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4 PZ s 86.vouch 核对
kMA>)\ EMo6$( 87.trace 追查
dGg+[? iu .{L(m 88.audit sampling 审计抽样
nJnan,`W -#r_9HQ,w 89.error 误差
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7pFOcV 90.expected error 预期误差
f
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Y'P8 `$ C+Z"0\{o 92.sampling risk 抽样风险
\ gN) GR -:QyWw/d 93.non- sampling risk 非抽样风险
m`|Z1CT ,rKN/{M! 94.sampling unit 抽样单位
fjb2-K Vswi /( 95.statistical sampling 统计抽样
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N 96.tolerable error 可容忍误差
vlD]!]V:h ATU@5,9 97.the risk of under reliance 信赖不足风险
@P-7a`3* [|YMnV<B 98.the risk of over reliance 信赖过度风险
wcOAyo5(n (R,eWWF8~ 99.the risk of incorrect rejection 误拒风险
v#6.VUAw D7@10;F}[ 100. the risk of incorrect acceptance 误受风险
#SdaTMLFf r{btBv 101.working trial balance 试算平衡表
/c7j@=0 \=@}(<4 102.index and cross-referencing 索引和交叉索引
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->q<1 .q=X58tHu 104.cash disbursement 现金支出
3"".kf,O5e GHkSU;}) 105.bank statement 银行对账单
rk~/^(! oTL "]3`' 106.bank reconciliation 银行存款余额调节表
H|^4e (Cq-8**dY 107.balance sheet date
资产负债表日
%F7aFvl* 0MOAd!N 108.net realizable value 可变现净值
Vf@/}=X * M;E&@[5 109.storeroom 仓库
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110.sale invoice 销售发票
OhTO*C8 rEViw?^KT 111.price list 价目表
= FE,G* ]mc,FlhU@ 112.positive confirmation request 积极式询证函
P$Dr6; s^U^n// 113.negative confirmation request 消极式询证函
(X8N?tJ IJ0RHDod: 114.purchase requisition 请购单
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("aYjKk 115.receiving report 验收报告
PyoLk 5xiYCOy 116.gross margin 毛利
RsbrD8*AD L+u_153 117.manufacturing overhead 制造费用
6QV/8IX QhZ%<zN 118.material requisition 领料单
[`&cA#C9Yp /; _"A)0 119.inventory-taking 存货盘点
[7B&<zY/? ka5>9E 120.bond certificate 债券
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2@H~nw 0 s)C.e# xl 122.audit report 审计报告
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$G }A#FGH+ 124.addressee of the audit report 审计报告的收件人
X2{3I\'Ft K@fxCj*} 125.unqualified opinion 无保留意见
;9^B# aTM h$k(|/+ 126.qualified opinion 保留意见
G0^PnE0- Vf:t!'WD?2 127.disclaimer of opinion 无法表示意见
&O'yhAP] j ^cY5!W.q8 128.adverse opinion 否定意见
8FMP)N4+ HiWZ?G 查看《
注会考试《审计》中的128个英文单词(一) 》
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