61.assessed level of material misstatement risk 重大错报风险的评估水平
=b/:rSd$NA ~ "stI 62.simall business 小规模企业
i+4!nf{K )I(2t 6i 63.accounting system
会计系统
k^e;V`( %Z!3[.%F 64.test of control 控制测试
#8sv*8& L`n Ma 65.walk-through test 穿行测试
2Nvb Q 3c5 ~X<Ie9m1x 66.communication 沟通
df@G+v0_1 @78%6KZ`i 67.flow chart 流程图
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^7,`6g P`]p&: 69.audit evidence
审计证据
zA%$l&QN] ~xakz BE 70.substantive procedures 实质性程序
6o=Q;Mezl 4>}qdR1L4 71.assertions 认定
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2Wp)CI<\D 72.esistence 存在
&8M^E/#.^; U_61y;Q" 73.occurrence 发生
z!>ml3 ^Y?Y5`!Q 74.completeness 完整性
GPLq$^AH T[+~-D @ 75.rights and obligations 权利和义务
#{x4s? 8XhGo2zf 76.valuation and allocation 计价和分摊
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7X f,0,:) 77.cutoff 截止
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5rlZ'>I. rLx'.: 79.classification 分类
CA5q(ID_ }KFM8CbS 80.inspection 检查
]JvZ{fA%* wLOS,= 81.supervision of counting 监盘
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F[4w }4XXNYH 82.observation 观察
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s)10 83.confirmation 函证
7?a!x$-U( M.0N`NmS 84.computation 计算
X].Igb)2 At)\$GJ 85.analytical procedures 分析程序
rO7[{<97m ,;~@t:!c 86.vouch 核对
^;mnP=`l[ *7G5\[gI$ 87.trace 追查
l$DQkbOj 2'5u}G9 88.audit sampling 审计抽样
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At 89.error 误差
BX-fV| Wk-jaz 90.expected error 预期误差
.y^T3?}I D,&o=EU 91.population 总体
#B&%Y6E5 9f_Qs4 92.sampling risk 抽样风险
#S') i1; -,^Z5N#\| 93.non- sampling risk 非抽样风险
|7@@~|A ;noZmPa 94.sampling unit 抽样单位
Tv /?-`Y @r9[& 95.statistical sampling 统计抽样
53O}`xX!6 }CB9H$FkCY 96.tolerable error 可容忍误差
pu,|_N[xq8 zsmlXyP'e! 97.the risk of under reliance 信赖不足风险
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{RHa1wc Ys+NIV#Q 99.the risk of incorrect rejection 误拒风险
>o|.0aw< }E&48$0h 100. the risk of incorrect acceptance 误受风险
rkWiGiisM mWX{I2 101.working trial balance 试算平衡表
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nHf0.V1 *(CV OY~ 102.index and cross-referencing 索引和交叉索引
c);vl% (;cvLop 103.cash receipt 现金收入
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E4qQ 5"2pU{xmK 105.bank statement 银行对账单
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/nz J`d 106.bank reconciliation 银行存款余额调节表
bo40s9"-*W <(W:Q3?s 107.balance sheet date
资产负债表日
NEff`mwm5) c%5Suu(J6 108.net realizable value 可变现净值
ak$D1#hY ` 3h,Cy^ 109.storeroom 仓库
`tH:oP0= MD>xRs 110.sale invoice 销售发票
p}(pIoyUF ]3I@5 }5% 111.price list 价目表
Fb<fQIa l?:S)[: 112.positive confirmation request 积极式询证函
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1 Ob@HzXH 113.negative confirmation request 消极式询证函
$n_ax\15 Uj twOv|pF 114.purchase requisition 请购单
+r$ M 9 3B?7h/f 115.receiving report 验收报告
E3QyiW ~en' E 116.gross margin 毛利
|)+45e bEli!N$ 117.manufacturing overhead 制造费用
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7;$[s6$ 118.material requisition 领料单
V* H7m'za !;E{D 119.inventory-taking 存货盘点
Eu`K2_b _E8doV 120.bond certificate 债券
L&G5 kY` r;SOAucX 121.stock certificate 股票
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sPRo=LB j71RlS73 123.entity 被审计单位
:aWC6"ik-W w 3$9 124.addressee of the audit report 审计报告的收件人
{"mb)zr |G(I,EPag 125.unqualified opinion 无保留意见
F~wqt7* Yge}P:d9 126.qualified opinion 保留意见
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'pC51}[A{^ I\Pw` 128.adverse opinion 否定意见
l09SWug {;+9A}e 查看《
注会考试《审计》中的128个英文单词(一) 》
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