61.assessed level of material misstatement risk 重大错报风险的评估水平
UmcPpZ }9<pLk 62.simall business 小规模企业
9}p?h1NrY F~2bCy[Z 63.accounting system
会计系统
I{U7BZy )HQ':ZE$ 64.test of control 控制测试
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L_kSC? t<wjS|4 65.walk-through test 穿行测试
nj$TdwZbK Gjfb< 66.communication 沟通
O%L]*vIr }lt5!u~} 67.flow chart 流程图
:rd{y`59>& awkPFA*c' 68.reperformance of internal control 重新执行
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审计证据
ZxLd h8v. 4u- mE 70.substantive procedures 实质性程序
F_.rLgGY ],#Xa.r 71.assertions 认定
r==d^ 9+H C!Uot 72.esistence 存在
Ut.%=o;&[ ix2V?\ 73.occurrence 发生
.}!"J`{W m:&go2Y 74.completeness 完整性
uF,F<%d R8LJC]6Bh 75.rights and obligations 权利和义务
'/8{Mx+ 0M=A,`qk 76.valuation and allocation 计价和分摊
D1hy:KkAv] T% 74JRQ 77.cutoff 截止
qF'lh }7?_> 78.accuracy 准确性
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s^f7w !\|_,pSB 80.inspection 检查
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cUm 81.supervision of counting 监盘
OlRtVp1 skr dL.5 82.observation 观察
W]Bc7JM]T+ )oqNQ'yZ 83.confirmation 函证
s0r::yO Gak@Z!| 84.computation 计算
/LwS|c6}} ZHu"&& 85.analytical procedures 分析程序
Td,2.YMQ 3(&k4 86.vouch 核对
g0({$2Q7R Qa`+-Wu8 87.trace 追查
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r2ZSkP. F*u"LTH 89.error 误差
^mH:8_=(. |D*a"*1+A 90.expected error 预期误差
`JQw]\f4> gXJtk; 91.population 总体
HxUJ 0Q 1S[4@rZ 92.sampling risk 抽样风险
,~Y[XazT /(oxK>*F 93.non- sampling risk 非抽样风险
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bUi 95.statistical sampling 统计抽样
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SfP Vh ?5 96.tolerable error 可容忍误差
tJe5`L 6~34L{u 97.the risk of under reliance 信赖不足风险
rX(Ol,&oP mzO5&h7 98.the risk of over reliance 信赖过度风险
6;C2^J @ z`H|]${X 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
8Y"R@'~ y3XR:d1cg 101.working trial balance 试算平衡表
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t zK_Q^M` 103.cash receipt 现金收入
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T}0 104.cash disbursement 现金支出
Y sDai< *j~ObE_y 105.bank statement 银行对账单
fQU5' wGp '}l7=r 106.bank reconciliation 银行存款余额调节表
.TeGA; _U|rTil 107.balance sheet date
资产负债表日
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:]icW^% f4O}WU}l{s 109.storeroom 仓库
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v#; 110.sale invoice 销售发票
{3T&6 LA }0[<xo>K 111.price list 价目表
! FVD_8 _RNP_$a 112.positive confirmation request 积极式询证函
vYybQ&E/ v}5||s!= 113.negative confirmation request 消极式询证函
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IQ~ 115.receiving report 验收报告
!a4`SjOgu .unlr_eA 116.gross margin 毛利
00LL&ot hzk4SOT( 117.manufacturing overhead 制造费用
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>#Vxx 118.material requisition 领料单
!'C8sNs = R n 119.inventory-taking 存货盘点
iu9+1+- %CZGV7JdA 120.bond certificate 债券
]DUmp6 #nQboTB@ 121.stock certificate 股票
8%`h:fE B qo#cnlG 122.audit report 审计报告
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-j bN&DotG 123.entity 被审计单位
2eRv{_ _H@8qR 124.addressee of the audit report 审计报告的收件人
SBaTbY0 RA!8AS? 125.unqualified opinion 无保留意见
x6Tpt^N} l*Q OM 126.qualified opinion 保留意见
[s+FX5' K J vl-=~ 127.disclaimer of opinion 无法表示意见
M96Nt&P` 24po}nrO 128.adverse opinion 否定意见
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V#B'm?aQ 查看《
注会考试《审计》中的128个英文单词(一) 》
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