61.assessed level of material misstatement risk 重大错报风险的评估水平
-sJD:G,% C@`#@1X 62.simall business 小规模企业
T{+a48,; |LQ%sV 63.accounting system
会计系统
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8Lk |*g#7YL 64.test of control 控制测试
#n|5ng|CJ ]9w)0iH 65.walk-through test 穿行测试
E#(e2Z= W9w(a:~hY 66.communication 沟通
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wZVz :+jg311} 67.flow chart 流程图
0:[A4S`X {*O+vtir% 68.reperformance of internal control 重新执行
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@|"f^` 69.audit evidence
审计证据
~"`e9Im N^oP,^+U 70.substantive procedures 实质性程序
T=42]h 6z U 71.assertions 认定
F=e;[uK\ MSM8wYcD 72.esistence 存在
f]%SFQ+ iEtR<R>= 73.occurrence 发生
:3Q:pKg |Vz)!M 74.completeness 完整性
"0;WYw? ma*#*4 75.rights and obligations 权利和义务
mq4Zy3H "]]LQb$ 76.valuation and allocation 计价和分摊
U~ a\v8l~ \D z? h 77.cutoff 截止
aanS^t0 d<j`=QH 78.accuracy 准确性
_dk[k@5W{' 1DcBF@3sWG 79.classification 分类
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5YJ*C r4iNX+h?V 80.inspection 检查
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81.supervision of counting 监盘
6?M/71 ;AOLbmb)H4 82.observation 观察
Het"x `(?c4oq,c> 83.confirmation 函证
$)ka1L"N M}11 tUl 84.computation 计算
[nV BnB v^o`+~i 85.analytical procedures 分析程序
nrev!h lJFy(^KQG, 86.vouch 核对
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LBD],Ba! d]sqj\Q57 89.error 误差
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90.expected error 预期误差
FvVC 2Z F5x*#/af 91.population 总体
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y^Bui} Wu{_QuAB 92.sampling risk 抽样风险
M-h+'G +=9iq3<yfS 93.non- sampling risk 非抽样风险
ELnUpmv\ %D#&RS 94.sampling unit 抽样单位
#3_g8ni5X aG;F=e 95.statistical sampling 统计抽样
%"(HjanH cd1-2-4U 96.tolerable error 可容忍误差
B`R@%US V0>[bzI 97.the risk of under reliance 信赖不足风险
E]n]_{BN] KZg2`8F 98.the risk of over reliance 信赖过度风险
n;:.UGl9. |LC"1 k 99.the risk of incorrect rejection 误拒风险
y{3+Un '/UT0{2;rS 100. the risk of incorrect acceptance 误受风险
o[KZm17 rAHP5dx: 101.working trial balance 试算平衡表
U'F}k0h?\' P,m+^, 102.index and cross-referencing 索引和交叉索引
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Hl%Og$q3 TEo 104.cash disbursement 现金支出
K!ogpd&X& n[!QrEeR}, 105.bank statement 银行对账单
%E@o8 "Ua-7Q&A 106.bank reconciliation 银行存款余额调节表
6p)&}m9! c3l(,5DtH 107.balance sheet date
资产负债表日
25`W"x_ .?3roQ 108.net realizable value 可变现净值
]8 }2 46)[F0,$r 109.storeroom 仓库
-6-rXD ,8Q0AkG 110.sale invoice 销售发票
'+$r7?dKP 6P>Y2xV: 111.price list 价目表
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( %fS1gSfh 112.positive confirmation request 积极式询证函
-eK0 +beQ a"xRc 113.negative confirmation request 消极式询证函
@BnK C&{ w)S 4Xi= 114.purchase requisition 请购单
vA:ZR=)F S_Nm?;P 115.receiving report 验收报告
1WqCezI Xlug{ Uh 116.gross margin 毛利
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Q, AaB1H7r- 117.manufacturing overhead 制造费用
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1yF9zKs&_ 118.material requisition 领料单
[-l>fP0 <?KgzIq2 119.inventory-taking 存货盘点
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7^rT-f07 -tWxBGSa@ 122.audit report 审计报告
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J| &aqY 2Q(ZW@0 124.addressee of the audit report 审计报告的收件人
R6 ej Z-CA9&4Uh 125.unqualified opinion 无保留意见
I&15[:b=- /KnIU|; 126.qualified opinion 保留意见
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edY*[` w_`;Mn%p 127.disclaimer of opinion 无法表示意见
fuHNsrNlm K($+ILZ 128.adverse opinion 否定意见
n=d#Fm0< jl7> 查看《
注会考试《审计》中的128个英文单词(一) 》
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