61.assessed level of material misstatement risk 重大错报风险的评估水平
'vUx4s \%+5p"Z< 62.simall business 小规模企业
{@w!kl~8 m'P,:S)= 63.accounting system
会计系统
#0;ULZ99aH 2RC|u?+@ 64.test of control 控制测试
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T D!d1%hac 65.walk-through test 穿行测试
26Jb{o9Z< _M;M-hk/ 66.communication 沟通
- r!sY+Z> U%nLo[k 67.flow chart 流程图
v8!Ts" `gFE/i18 68.reperformance of internal control 重新执行
@fSBW+ _wKaFf 69.audit evidence
审计证据
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QZs ]'*=# 70.substantive procedures 实质性程序
c;dMXv 08TeGUjJ 71.assertions 认定
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|bqF 72.esistence 存在
^<VJ8jk< jA}b=c 73.occurrence 发生
- .EH?{i n$O[yRMI[ 74.completeness 完整性
J@vL,C)E6 -]K9sy)I 75.rights and obligations 权利和义务
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k Z>Xl- LV 76.valuation and allocation 计价和分摊
s}3`%?,6y Z>si%Npm\ 77.cutoff 截止
shAoib?Kw: U$,W/G}m 78.accuracy 准确性
OmR)W' A3|hFk 79.classification 分类
~DYv6-p% dRD t.U!T 80.inspection 检查
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S\$GC 6SGV}dAx 81.supervision of counting 监盘
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Q88 9$[PAjwk 82.observation 观察
V|n}v?f_q _vV3A3|Ec, 83.confirmation 函证
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DdF7i} V6ICR{y<3 84.computation 计算
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4,]z 85.analytical procedures 分析程序
j@HOU~x P`xQL 86.vouch 核对
4{rqGC/ 15X.gx 87.trace 追查
'fIoN% `UK'IN.il 88.audit sampling 审计抽样
8h%oJ4da 7a_tT;f; 89.error 误差
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Y 3Hd~mfO\ 90.expected error 预期误差
-/'_XR@1 ~Bi>T15e 91.population 总体
G8t9Lx -+ha4JOB 92.sampling risk 抽样风险
=+z +`ot fR$_=WWN>h 93.non- sampling risk 非抽样风险
"-T[D9(A aJ/}ID 94.sampling unit 抽样单位
bQlv b `i:DmIoz 95.statistical sampling 统计抽样
pRys 5/&v e"D%eFkDW 96.tolerable error 可容忍误差
5w+KIHhN| x=M%QFe 97.the risk of under reliance 信赖不足风险
?bH&F !Soz??~o/ 98.the risk of over reliance 信赖过度风险
M(/ATOJ( 0;Oe&Y 99.the risk of incorrect rejection 误拒风险
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90[6PSXk R0g^0K. 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
tP][o494\& .mbqsb]&Y 103.cash receipt 现金收入
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Qk!Ia7 104.cash disbursement 现金支出
ZccvZl ;b \_]X+o; 105.bank statement 银行对账单
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9(k> 106.bank reconciliation 银行存款余额调节表
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资产负债表日
,r8#-~A6,A ?Gl]O3@3 108.net realizable value 可变现净值
7 'q *(v 3Cw}y55_y 109.storeroom 仓库
"vka7r ?XbM 110.sale invoice 销售发票
sg8[TFX@Z |z7V1xF 111.price list 价目表
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I;&O5Y 112.positive confirmation request 积极式询证函
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1" M>_vsI^I' 113.negative confirmation request 消极式询证函
d%za6=M \$4 [qG= 114.purchase requisition 请购单
mCyn:+ 3_ly"\I\ 115.receiving report 验收报告
W#P`Y < u$ BW:HKH.k 116.gross margin 毛利
`/O AgV"` Kh$Q9$ 117.manufacturing overhead 制造费用
Kl,NL]]4*5 eaAGlEW6J 118.material requisition 领料单
H76iBJ66 g<N;31:c\ 119.inventory-taking 存货盘点
p0[+Zm{#l /9e?uC6 120.bond certificate 债券
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=C2KHNc _%[po%] 123.entity 被审计单位
[j}JCmWY o1vK2V 124.addressee of the audit report 审计报告的收件人
T]JmnCX>: 57~y 7/ 0 125.unqualified opinion 无保留意见
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X9F3m NS65F7<& 126.qualified opinion 保留意见
RA!q)/+ /w1M%10 127.disclaimer of opinion 无法表示意见
&+n9T?+b t/}NX[q 128.adverse opinion 否定意见
dU#-;/}o jsQHg2Vd 查看《
注会考试《审计》中的128个英文单词(一) 》
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