61.assessed level of material misstatement risk 重大错报风险的评估水平
r/vRaOg>X sC.aT(meJ 62.simall business 小规模企业
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uO 63.accounting system
会计系统
|H'4];>R? gf8DhiB 64.test of control 控制测试
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G@ >1Y',0v 65.walk-through test 穿行测试
tb-:9*2j- >~sAa+Oxi 66.communication 沟通
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jxj 67.flow chart 流程图
]D;X"2I2'b =i/7&gC 68.reperformance of internal control 重新执行
!5P\5WF~Y BM&.Tw|x 69.audit evidence
审计证据
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5L 70.substantive procedures 实质性程序
j[fVF3v .;0?r9 71.assertions 认定
67/&.d! O!D0hW4 72.esistence 存在
*L3>:],7 n~g,qEI;<x 73.occurrence 发生
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(0 n%>c4*t 74.completeness 完整性
2%'iTXF 9o]h}Xc 75.rights and obligations 权利和义务
E K)7g~ I'h6!N" 76.valuation and allocation 计价和分摊
y%21`y&Os _^<HlfOK 77.cutoff 截止
D,rF?t>=S 32r2<QrX 78.accuracy 准确性
ESl-k2 oc>ne]_' 79.classification 分类
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>:~Ev] 8()L }@y 80.inspection 检查
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S-">Z 81.supervision of counting 监盘
5{Xld,zw s 9,?"\0Zm 82.observation 观察
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Q9V 4|Dxyb>pS 83.confirmation 函证
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%V 84.computation 计算
OA\2ja~+ gF@51K 85.analytical procedures 分析程序
Rl7V~dUY Lzzf`jN] 86.vouch 核对
S(^*DV }vRs n-E@ 87.trace 追查
/hPgOaB =rV*iLy 88.audit sampling 审计抽样
,!BiB* W_NQi 89.error 误差
Q7X6OFl? M+X>!Os 90.expected error 预期误差
7u"t4Or c]`}DH,TJ 91.population 总体
h2 2-vX NrE&w H: 92.sampling risk 抽样风险
rzH*| B0g ]VifDFL} 93.non- sampling risk 非抽样风险
;?>xuC$ fLj#+h-! 94.sampling unit 抽样单位
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v,N*vqWS 95.statistical sampling 统计抽样
8}3dwr;- *~F\k):> 96.tolerable error 可容忍误差
)1%l$W }yup`R 97.the risk of under reliance 信赖不足风险
!7MC[z(|N #>+O=YO 98.the risk of over reliance 信赖过度风险
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"66\d& 99.the risk of incorrect rejection 误拒风险
:yN;_bC!b% | I_,;c 100. the risk of incorrect acceptance 误受风险
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uXiAN#1 e"u=4nk 102.index and cross-referencing 索引和交叉索引
*{t{/^'y @EZ@X/8{& 103.cash receipt 现金收入
&n>\ +Q CO e"te 104.cash disbursement 现金支出
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V 105.bank statement 银行对账单
CeD O:J=, pp$WM\r 106.bank reconciliation 银行存款余额调节表
kB-%T66\ .lVC>UT 107.balance sheet date
资产负债表日
`+_UG^aeW MA\"JAP/ 108.net realizable value 可变现净值
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4!|r 109.storeroom 仓库
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0N#< 110.sale invoice 销售发票
Ca]+*Eb9z{ Tbl~6P 111.price list 价目表
-1Acprr 3+mC96wN 112.positive confirmation request 积极式询证函
3.M<ATe^ |~b.rKQt[ 113.negative confirmation request 消极式询证函
>p4#AfGF hu (h' 114.purchase requisition 请购单
<aJdm!6 (|DmYn! 115.receiving report 验收报告
(Zi(6 T\z q_eGY&M 116.gross margin 毛利
\M~M uK6`3lCD 117.manufacturing overhead 制造费用
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U U)~?/s{v 118.material requisition 领料单
Ws"eF0,'Z -oo&8 119.inventory-taking 存货盘点
KI~BjP\e H)&6I33` 120.bond certificate 债券
[)V&$~xW UxI0Of&: 121.stock certificate 股票
7=yC*]BH-= HMyw:? 122.audit report 审计报告
.#zmX\a nQ4 s 123.entity 被审计单位
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+I` 124.addressee of the audit report 审计报告的收件人
et|QW;*L ))"J 125.unqualified opinion 无保留意见
>[TB8 tFLdBv!=:^ 126.qualified opinion 保留意见
t]?u<KD< ft oz0Vb 127.disclaimer of opinion 无法表示意见
a nK7j2 B0Ql1x#x 128.adverse opinion 否定意见
dIiQ^M "Sp+Q&2U 查看《
注会考试《审计》中的128个英文单词(一) 》
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