61.assessed level of material misstatement risk 重大错报风险的评估水平
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esL9 62.simall business 小规模企业
H[_i=X3-~ [} zzG@g,J 63.accounting system
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F1)5"7f ;l %$-/% 64.test of control 控制测试
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*_\UKe 65.walk-through test 穿行测试
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zub"Ap3 yT~rql 67.flow chart 流程图
B[,AR"#b ZXIw^!8@/ 68.reperformance of internal control 重新执行
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niG)@* .He}f,!f< 69.audit evidence
审计证据
'eo/"~/*w E|vXM"zFl 70.substantive procedures 实质性程序
3;RQ\{eM GXp`yK9c 71.assertions 认定
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,v%'2[} 72.esistence 存在
@ry/zG# Mbp7%^E"A 73.occurrence 发生
!-t,r%CG Vel}lQD 74.completeness 完整性
RH.qbPjx 'u:-~nSX) 75.rights and obligations 权利和义务
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Q~,: 76.valuation and allocation 计价和分摊
D5bPF~q <D[0mi0 77.cutoff 截止
\xlG 3nz P)l_ :;& 78.accuracy 准确性
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'u i! x>)E 79.classification 分类
gYCr,-_i VsJiE0'% 80.inspection 检查
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r25 81.supervision of counting 监盘
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X9F3m 82.observation 观察
$g^D1zkuDT Pa6pq;4St 83.confirmation 函证
/5<= m: 2Rt6)hgY 84.computation 计算
P)kJ[Zv>f RG*Vdom 85.analytical procedures 分析程序
n)~*BpL3 _jc_(;KPF 86.vouch 核对
&s(J:P$! |r*)U(c` 87.trace 追查
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0-uw3U< H %c6I 90.expected error 预期误差
tYXE$i X@"G1j >/ 91.population 总体
Q6W![571; !b"?l"C+u 92.sampling risk 抽样风险
qVKd c*R- {fnx=BaG 93.non- sampling risk 非抽样风险
>MGWN d=n@#|3 94.sampling unit 抽样单位
^$50[ F#>00b{Q 95.statistical sampling 统计抽样
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U)$bH 96.tolerable error 可容忍误差
Z2gWa~dBC (c>g7d<>n 97.the risk of under reliance 信赖不足风险
Kp6 @? 'L7qf'RV 98.the risk of over reliance 信赖过度风险
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(I)u 99.the risk of incorrect rejection 误拒风险
uN:KivVe *X(:vET 100. the risk of incorrect acceptance 误受风险
CVWT>M< g_1#if& 101.working trial balance 试算平衡表
HT6 [Z1 58Ce>*~ 102.index and cross-referencing 索引和交叉索引
GPGE7X' !uQT4<g 103.cash receipt 现金收入
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104.cash disbursement 现金支出
X3\PVsH$K 1!KROes4 105.bank statement 银行对账单
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,j !JDr58 106.bank reconciliation 银行存款余额调节表
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资产负债表日
ts!tv6@ V6X )L>!xx 108.net realizable value 可变现净值
_"ciHYHBQ TIKkS*$ 109.storeroom 仓库
3l~+VBR_ 7ocUFY0" 110.sale invoice 销售发票
Qz,2PO BS*79heY 111.price list 价目表
UPI- j#yc Sv T0%2 112.positive confirmation request 积极式询证函
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yf:Vhr 113.negative confirmation request 消极式询证函
AP=h*1udk J5G<Y*q 114.purchase requisition 请购单
SO=gG 2E `9co7[Z 115.receiving report 验收报告
=I`S7oF |n/;x$Cb 116.gross margin 毛利
|Dn Zk3M, vN'+5*Cgy6 117.manufacturing overhead 制造费用
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AH#mL 5rows]EJJl 119.inventory-taking 存货盘点
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Hu"$)V z2iMpZ 121.stock certificate 股票
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l)zJ 122.audit report 审计报告
)X0=z1$ ]p`y 123.entity 被审计单位
6G2~'zqPc~ .; F<X\_ 124.addressee of the audit report 审计报告的收件人
SBreA-2 "V' r}> 125.unqualified opinion 无保留意见
'#7k9\ A0<g8pv 126.qualified opinion 保留意见
= LNU%0m 0]4X/u#N 127.disclaimer of opinion 无法表示意见
VcrMlcnO ^2~ZOP$A 128.adverse opinion 否定意见
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FO^TB ,Z~`aHhr 查看《
注会考试《审计》中的128个英文单词(一) 》
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