61.assessed level of material misstatement risk 重大错报风险的评估水平
|1 is!leP svyC(m)' 62.simall business 小规模企业
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_*t( 63.accounting system
会计系统
]Vl5v5_ f\~e&`PV 64.test of control 控制测试
v! @/ p`1d'n[ 65.walk-through test 穿行测试
D5T\X-+]O ^i-%FY_i5} 66.communication 沟通
\\hZlCV, }#<Sq57n 67.flow chart 流程图
w}NgFrL 8t}=?:B+{ 68.reperformance of internal control 重新执行
(L|SE4 ' QT(TF> 69.audit evidence
审计证据
u{H,i(mx? 2WE 70.substantive procedures 实质性程序
#TW$J/Jb kc8GnKM&mc 71.assertions 认定
NFLmM 8<!qT1 72.esistence 存在
![abDT5![ (GPJ=r 73.occurrence 发生
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g|E 74.completeness 完整性
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}Vnl 75.rights and obligations 权利和义务
.2xypL8( #yr19i ? 76.valuation and allocation 计价和分摊
.[2MPjg GetUCb%1 77.cutoff 截止
:1 Fm~' 5\=9&{WjND 78.accuracy 准确性
U%k e5uwP K/\#FJno 79.classification 分类
7=QV ^G <u2*(BM4 80.inspection 检查
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\-^$ 81.supervision of counting 监盘
:WA o{|& 5)$U<^uy 82.observation 观察
|!!E5osXq "E''ZBLO~ 83.confirmation 函证
&2xYG{Z &g& &-=7) 84.computation 计算
cC}s5` _a<PUdP 85.analytical procedures 分析程序
G=nFs)z 7abq3OK+` 86.vouch 核对
6J|f^W-fs [tD*\\IA 87.trace 追查
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2{V| U1q$B32 89.error 误差
p\-.DRwT` [qZ4+xF,, 90.expected error 预期误差
rXm!3E6JL A+F-r_]}db 91.population 总体
~ml\| 8V|-BP5^ 92.sampling risk 抽样风险
vq5I 2 @nT8[v 93.non- sampling risk 非抽样风险
+z[!]^H]4 .ERO*Tj 94.sampling unit 抽样单位
hYWWvJ)S XdS<51 C 95.statistical sampling 统计抽样
bZG$ biq ;XtDz 96.tolerable error 可容忍误差
CqX%V":2 i@I %$!cB 97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险
AQV3ZVP A&M/W'$s 99.the risk of incorrect rejection 误拒风险
4xYo2X,B u?J(l)gd 100. the risk of incorrect acceptance 误受风险
=f|>7m.p 'PYl%2 101.working trial balance 试算平衡表
_x'StD *ap#*}r!Nk 102.index and cross-referencing 索引和交叉索引
z::2O/ho (qG$u& 103.cash receipt 现金收入
A"k,T7B ?#[K&$} 104.cash disbursement 现金支出
3AL.UBj&} *AA1e}R{B 105.bank statement 银行对账单
(\I =v". y@Or2bO# 106.bank reconciliation 银行存款余额调节表
]e3nnS1*. dog,vUu 107.balance sheet date
资产负债表日
>lj3MNSH nSC>x:jY5/ 108.net realizable value 可变现净值
W&Hf}qs jFc{$#g- 109.storeroom 仓库
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i:$g1 110.sale invoice 销售发票
zc{C+:3$^ avz 4& 111.price list 价目表
.=FJ5?:4i% x('yBf 112.positive confirmation request 积极式询证函
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#mC4\<W8 113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单
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115.receiving report 验收报告
3OZ}&[3 *,pqpD> 116.gross margin 毛利
`2oi~^. L!G3u/ 117.manufacturing overhead 制造费用
-
+=8&Wa "osYw\unI 118.material requisition 领料单
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$d=lDN *k}d@j,*" 120.bond certificate 债券
DI RCP=5 pi{ahuI#_o 121.stock certificate 股票
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@9X_ neBkwXF! 123.entity 被审计单位
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|L 124.addressee of the audit report 审计报告的收件人
jZ;T&s MI }D%n* 125.unqualified opinion 无保留意见
|H4'*NP" ^PI49iB 126.qualified opinion 保留意见
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3C2> hTm}j,H 128.adverse opinion 否定意见
a?kQ2<@g \);rOqh 查看《
注会考试《审计》中的128个英文单词(一) 》
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