61.assessed level of material misstatement risk 重大错报风险的评估水平
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04clU^F W8@o7svrh 62.simall business 小规模企业
%%7~<=rk _LYI#D 63.accounting system
会计系统
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41j=d 64.test of control 控制测试
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2sI ^V5VRGq 65.walk-through test 穿行测试
sQIzcnKB Vr|sRvz 66.communication 沟通
M5C%(sQ$ {.,-lFb\ 67.flow chart 流程图
`oPUf! R6xJw2;_ 68.reperformance of internal control 重新执行
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审计证据
>j%4U* r+yl{ 70.substantive procedures 实质性程序
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9-2$ 71.assertions 认定
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[ F 72.esistence 存在
lD K<gd 9i8 ~ 73.occurrence 发生
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jO gq:2`W&5 74.completeness 完整性
{&I3qk2( xDsB%~ 75.rights and obligations 权利和义务
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F'xz" 76.valuation and allocation 计价和分摊
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*;ps7w 77.cutoff 截止
Z%_m<Nf8T ]b&"](A 78.accuracy 准确性
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_U[T 79.classification 分类
d i;Fj !!\OB6 80.inspection 检查
FN>ns, HOY@<' 81.supervision of counting 监盘
;oT!\$Mu ?h1r6?Sug{ 82.observation 观察
fRow@DI\ 9_/dj"5 83.confirmation 函证
vIK+18v7 yE3l%<;q 84.computation 计算
v"~0 3-SX Wh7}G 85.analytical procedures 分析程序
:wcv,YoSG T`Jj$Lue{ 86.vouch 核对
$={^':Uh `%5~>vPS 87.trace 追查
)e|n7|} $ 0CtPq`! 88.audit sampling 审计抽样
M{ 61*inGRB 89.error 误差
:Qd{V3*] gA/8Df\G:l 90.expected error 预期误差
{] Zet}2 m0$~O5|4 91.population 总体
g"P!KPrf1p H\[:uUK5\ 92.sampling risk 抽样风险
uY"Bgz:=d ^5- 8'9 w 93.non- sampling risk 非抽样风险
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; 94.sampling unit 抽样单位
P+/6-C J +j">Ju6Q;. 95.statistical sampling 统计抽样
\5ZDP3I ,!{/Y7PmJ 96.tolerable error 可容忍误差
TQjM3Ri=V 9U=~t%qW$ 97.the risk of under reliance 信赖不足风险
u,f$cR 5Y}=,v*h} 98.the risk of over reliance 信赖过度风险
&|j^?ro6 JPt0k 99.the risk of incorrect rejection 误拒风险
oDvE0"Sz z}sBx9; 100. the risk of incorrect acceptance 误受风险
B?|url6h THXG~3J< 101.working trial balance 试算平衡表
E5EAk6 017(I:V?(: 102.index and cross-referencing 索引和交叉索引
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{c'v 103.cash receipt 现金收入
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`N,q~@gL 104.cash disbursement 现金支出
6Pzz= ai< due'c!wW 105.bank statement 银行对账单
bFt$u]Yvo =4H"&Eu{ 106.bank reconciliation 银行存款余额调节表
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资产负债表日
"7RnT3 hiM nU 108.net realizable value 可变现净值
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{Q 109.storeroom 仓库
#y4+O;{ A@I ( &Z 110.sale invoice 销售发票
Bf-KCqC". l^,"^vz 111.price list 价目表
pk&;5|cCD Sph:OX8 112.positive confirmation request 积极式询证函
(='e9H!3D ='"hB~[ 113.negative confirmation request 消极式询证函
JXa5snh{h XzH"dDAVE 114.purchase requisition 请购单
w]ZE('3%W `r$c53|<u 115.receiving report 验收报告
1P17]j2C kbHfdA 116.gross margin 毛利
FWJhi$\:D] 6$k"B/k 117.manufacturing overhead 制造费用
u#&ZD| ha -KfkPFE 118.material requisition 领料单
K>a+-QWK3 ?-HLP%C(' 119.inventory-taking 存货盘点
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Munal=wL 120.bond certificate 债券
F=qG+T j4fv-{=$ 121.stock certificate 股票
^zs]cFN#% 6bXP{,}Gp 122.audit report 审计报告
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Tt5 ]?$eBbt 123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
'Rg6JW\ [IgB78_$ 125.unqualified opinion 无保留意见
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nxx W? QwaAGUA 126.qualified opinion 保留意见
w.2[Xx~ !9/1_Bjv 127.disclaimer of opinion 无法表示意见
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B 128.adverse opinion 否定意见
J_H=GHMp} `BA,_N|6 查看《
注会考试《审计》中的128个英文单词(一) 》
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