61.assessed level of material misstatement risk 重大错报风险的评估水平
qc\D=3#Yp Y~UAE. 62.simall business 小规模企业
dh&>E 257$ ! 63.accounting system
会计系统
W7!iYxO u|.7w2 64.test of control 控制测试
MxKTKBxQ 10OkrNQ 65.walk-through test 穿行测试
/!MKijI N#t`ZC&m' 66.communication 沟通
:Q@/F;Z? aJA( UN45 67.flow chart 流程图
af9KtX+ cF8 X 68.reperformance of internal control 重新执行
uN>5Eh&=Pf Q>rr?L` 69.audit evidence
审计证据
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G 70.substantive procedures 实质性程序
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7- 71.assertions 认定
$gD8[NAIx= VO=Ibu&X 72.esistence 存在
5s`r&2 w dt+r P% 73.occurrence 发生
32%Fdz1S Qr4 D 74.completeness 完整性
kV4Oq.E NRp 75.rights and obligations 权利和义务
jY]51B !jSgpIp 76.valuation and allocation 计价和分摊
UOl*wvy @|Yn~PwKs 77.cutoff 截止
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X)1R 78.accuracy 准确性
#9!7-!4pW l!&ik9m 79.classification 分类
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c1jRj=\ 80.inspection 检查
Vdd PoPR34]^J 81.supervision of counting 监盘
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.!Uv 82.observation 观察
.SER,],P )Se$N6u- 83.confirmation 函证
6L$KMYHE vO~Tx 84.computation 计算
z8JW iRn qxu3y+po] 85.analytical procedures 分析程序
:/$WeAg s-PS]l@ 86.vouch 核对
[xr^t1 $8%"bR;Hu 87.trace 追查
4R\jZ@D CW?Z\ 88.audit sampling 审计抽样
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LGQC tkr&Fs"t+ 89.error 误差
'hs4k|B %'2.9dB 90.expected error 预期误差
KU9FHN tzIP4CR~F& 91.population 总体
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-mG`* 0 92.sampling risk 抽样风险
/]!2k9u\ E1OrL.A6 93.non- sampling risk 非抽样风险
C)EP;5k'!\ L-D4>+ 94.sampling unit 抽样单位
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cib- 95.statistical sampling 统计抽样
~nfOV* o9"?z 96.tolerable error 可容忍误差
1*dN. v:5 nM2<u[{gF 97.the risk of under reliance 信赖不足风险
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8*Af |`#fX(= 98.the risk of over reliance 信赖过度风险
O=RS</01! 9|Jv>Ur=)2 99.the risk of incorrect rejection 误拒风险
__.MS6"N pQ:^ ziwa3 100. the risk of incorrect acceptance 误受风险
Jl`^`Yv cVL|kYVWT 101.working trial balance 试算平衡表
\j62" wb?k 102.index and cross-referencing 索引和交叉索引
2WFZ6 9AX}V6\+ 103.cash receipt 现金收入
j0; ~2W#G* Si?s69 104.cash disbursement 现金支出
:! oJmvy yef\Y3X 105.bank statement 银行对账单
8e*skL {&IB[Y6 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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.^8 iv *$!\Cd 108.net realizable value 可变现净值
y2#>a8SRS $5JeN{B 109.storeroom 仓库
]wU/yc)e s"`~Xnf 110.sale invoice 销售发票
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bgnL> j}ob7O&U'w 111.price list 价目表
[:cD znsQ/[ 112.positive confirmation request 积极式询证函
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'11,$ 113.negative confirmation request 消极式询证函
OA&'T*)-A6 t2(X 114.purchase requisition 请购单
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[~d 115.receiving report 验收报告
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UgA; 8c)GUx 116.gross margin 毛利
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S7t 117.manufacturing overhead 制造费用
.T9$O]:o O>]i? 118.material requisition 领料单
1 Q(KZI ,^?g\&f( 119.inventory-taking 存货盘点
.t1:;H b FprdP*/ 120.bond certificate 债券
zK5&,/ HRyFjAR\? 121.stock certificate 股票
_HHvL= Hh^ "c} 122.audit report 审计报告
'/u|32 +fXwbZ?p 123.entity 被审计单位
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-Nli*O (NLw#)? 124.addressee of the audit report 审计报告的收件人
LRu,_2" =Q(J!f 125.unqualified opinion 无保留意见
$M)i]ekm }( F:U# 126.qualified opinion 保留意见
toPbFU' D0jV}oz 127.disclaimer of opinion 无法表示意见
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%v#;2 128.adverse opinion 否定意见
Ljm`KE\Q;t T&'Jc 查看《
注会考试《审计》中的128个英文单词(一) 》
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