61.assessed level of material misstatement risk 重大错报风险的评估水平
3=^)=yOd vCNq2l^CW 62.simall business 小规模企业
O=*, ~y?Nn8+&f 63.accounting system
会计系统
pwk Te KCAV 64.test of control 控制测试
B:Ft(, SF9N S*mr 65.walk-through test 穿行测试
8};kNW^2m h"/'H)G7_& 66.communication 沟通
^*.+4iHx ;^u,[d 67.flow chart 流程图
T?QW$cU!e: k5J18S 68.reperformance of internal control 重新执行
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审计证据
5ba e- 2g~ @99` 70.substantive procedures 实质性程序
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h&, e&*b{>1* 71.assertions 认定
NbTaI{r ck%YEMs 72.esistence 存在
@}:E{J#g /]_|uN)Q 73.occurrence 发生
LnKgT1 8aIqc 74.completeness 完整性
ZNM9@;7 UCK;?] 75.rights and obligations 权利和义务
!icI Rqcf= 4(VV@:_% 76.valuation and allocation 计价和分摊
_x1W\# _)~1'tCs}h 77.cutoff 截止
2~l7WW+lx, [z ]P5 78.accuracy 准确性
S89j:KRXH% B :S8{ 79.classification 分类
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/d,u"_=l _P!b0x~\ 81.supervision of counting 监盘
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$5.52 82.observation 观察
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h 83.confirmation 函证
`GW&*[.7 ^<-)rzTI 84.computation 计算
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- Q{?\qCrrYl 85.analytical procedures 分析程序
: r ~iFP* leb/D>y 86.vouch 核对
24k]X`/n o $W@@aM 87.trace 追查
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/WDo [DDe}D3C 88.audit sampling 审计抽样
_z8"r& i{TPf1OY`M 89.error 误差
M2p|&Z% U5TkgHN{y 90.expected error 预期误差
}e/vKWfT U~)5 { 91.population 总体
"igA^^?X1N S{N4[U?V> 92.sampling risk 抽样风险
D_0sXIbg )B"{B1( 93.non- sampling risk 非抽样风险
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< Knqv|jJVx1 94.sampling unit 抽样单位
L.yM" H"(#Tp ZTE 95.statistical sampling 统计抽样
s>I]_W)Pt ?d%{- 96.tolerable error 可容忍误差
utuWFAGn A O/FI>RT\H 97.the risk of under reliance 信赖不足风险
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(8Z90 98.the risk of over reliance 信赖过度风险
xvl{o fs;\_E[) 99.the risk of incorrect rejection 误拒风险
Anu: 6vAZLNG3 100. the risk of incorrect acceptance 误受风险
0m]QQGvJ{ gC(S(osF 101.working trial balance 试算平衡表
-dO8Uis$ b@8z+,_ 102.index and cross-referencing 索引和交叉索引
MD;Z UAX< &g&,~Y/z; 103.cash receipt 现金收入
"qF/7`e[ 3^%2, 104.cash disbursement 现金支出
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% Ie 105.bank statement 银行对账单
|8~)3P k hZ452W 106.bank reconciliation 银行存款余额调节表
?!U.o1 aaCRZKr 107.balance sheet date
资产负债表日
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/G+pm k<Gmb~Tg1 108.net realizable value 可变现净值
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ar:`11z 109.storeroom 仓库
GvG8s6IZ >A X_"Q~ 110.sale invoice 销售发票
LEPTL#WT1 \By_mw 111.price list 价目表
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Y)F(-H) 112.positive confirmation request 积极式询证函
CN ( : O2ktqAWx@ 113.negative confirmation request 消极式询证函
c`\/] G .<0^q, 114.purchase requisition 请购单
}(!Uq (|Gwg \r 115.receiving report 验收报告
`<d.I%} kN1R8| pv 116.gross margin 毛利
F7O*%y.'; u8KQV7E 117.manufacturing overhead 制造费用
hvO$ f.i t?-a JU 118.material requisition 领料单
z"yW):X "Zhh>cz 119.inventory-taking 存货盘点
?M&@# lbG aV|VC$ 120.bond certificate 债券
A|1xK90^XT zEO~mJzo 121.stock certificate 股票
-r<8mL:yW 9q$^x/z! 122.audit report 审计报告
.rO~a.kG *9r(lmrfj 123.entity 被审计单位
Uv>e :U7 ; <a$!S 124.addressee of the audit report 审计报告的收件人
!Whx^B: HP_h!pvx 125.unqualified opinion 无保留意见
J5Zz*'av' 0]*W0#{Zj 126.qualified opinion 保留意见
bj@R[!ss TA/hj>rV 127.disclaimer of opinion 无法表示意见
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$Az,-P 1aS:bFi` 128.adverse opinion 否定意见
CSoVB[vS ]zyT_}& 查看《
注会考试《审计》中的128个英文单词(一) 》
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