61.assessed level of material misstatement risk 重大错报风险的评估水平
I|Z5*iXqCm 0Lc X7gU> 62.simall business 小规模企业
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会计系统
js8uvZ i q G=`'%,m 64.test of control 控制测试
hs<7(+a 'f;+*~*L 65.walk-through test 穿行测试
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a =B<g_9d4 66.communication 沟通
=\:YNP/ L8 R|\Bx 67.flow chart 流程图
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pN*>A^ 68.reperformance of internal control 重新执行
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审计证据
5f}63as 2&$ A x 70.substantive procedures 实质性程序
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} oh& PQ{ 71.assertions 认定
dBobVT' O;qS3 72.esistence 存在
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GNV+?%e 0_"J>rMp 73.occurrence 发生
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& 74.completeness 完整性
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3ufUB^@4v 75.rights and obligations 权利和义务
Vs{|:L+ *]x]U >EF 76.valuation and allocation 计价和分摊
p_P'2mf gtCd#t'(V 77.cutoff 截止
s=U_tfpH "'6KQnpZ 78.accuracy 准确性
+sgishqn9 ^P&y9dC. 79.classification 分类
Y#?Sqm( (F$q|qZ% 80.inspection 检查
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Eer rIV 81.supervision of counting 监盘
-f Zm_FE B[cZEFo\ 82.observation 观察
7U?x8%H* #G9S[J=xe 83.confirmation 函证
c(YNv4*X nW{7L 84.computation 计算
Zf?>:P RUO,tB|(_; 85.analytical procedures 分析程序
5;dnxhf oEKLuy 86.vouch 核对
eCk}B$ 2 ~poy`h' 87.trace 追查
rC/m}`b kS=OX5 88.audit sampling 审计抽样
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uWi+F)GS^K a7OD%yQ 90.expected error 预期误差
0QEVL6gw XQlK}AK 91.population 总体
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`sJkOEc` 92.sampling risk 抽样风险
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6d3b 93.non- sampling risk 非抽样风险
ur*1I/v \t^q@}~0Wz 94.sampling unit 抽样单位
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ne ,Qj7wFZ 95.statistical sampling 统计抽样
z#bOFVg# .xCO_7Rd 96.tolerable error 可容忍误差
obaJT"1 yy/wSk 97.the risk of under reliance 信赖不足风险
Tfs7SC8ta HtmJIH: 98.the risk of over reliance 信赖过度风险
).-B@&Eu% K.b-8NIUW 99.the risk of incorrect rejection 误拒风险
GaM#a[p p# O%<S@? 100. the risk of incorrect acceptance 误受风险
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" 101.working trial balance 试算平衡表
+a"Asvw2 (K^9$w]tf 102.index and cross-referencing 索引和交叉索引
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_YO`x h_x"/z& 104.cash disbursement 现金支出
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_f`ZJ= 105.bank statement 银行对账单
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JvA [S-NGip 106.bank reconciliation 银行存款余额调节表
& UL(r &xrm;pO 107.balance sheet date
资产负债表日
9(ANhG _@jl9<t=_ 108.net realizable value 可变现净值
u|O5ZV-cd 1th|n 109.storeroom 仓库
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ofg 110.sale invoice 销售发票
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E%9 ]%ikr&78u 111.price list 价目表
9'td}S 552c4h/T 112.positive confirmation request 积极式询证函
hY/SR'8 u{tjB/K& 113.negative confirmation request 消极式询证函
GT<Y]Dk |W`1#sP> 114.purchase requisition 请购单
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Pi# 115.receiving report 验收报告
zrD$loaW.' &6r".\;^ 116.gross margin 毛利
:}o0Eb 0[);v/@Ho 117.manufacturing overhead 制造费用
$2 ~A^#"0 =TwV_Dro~ 118.material requisition 领料单
E;| q (#X/sZQh 119.inventory-taking 存货盘点
YJ.'Yc l4|bpR Cp 120.bond certificate 债券
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z$ba:u5 121.stock certificate 股票
.LN&EfMenF qYGnebn@\ 122.audit report 审计报告
!gW$A-XD bx!Sy0PUJ 123.entity 被审计单位
gB71~A{J v9u/<w68! 124.addressee of the audit report 审计报告的收件人
:-ax5,J> q ?dC[VYC\^ 125.unqualified opinion 无保留意见
3)EslBA7i #Z98D9Pv`o 126.qualified opinion 保留意见
XDz![s }\OLBg/ 127.disclaimer of opinion 无法表示意见
{~[H"h537t 2JUX29rER 128.adverse opinion 否定意见
9IN=m 5 y? )v-YGu 查看《
注会考试《审计》中的128个英文单词(一) 》
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