61.assessed level of material misstatement risk 重大错报风险的评估水平
EPW7+Ve CBf7]n0H 62.simall business 小规模企业
PZ8U6K' ihT~xt 63.accounting system
会计系统
wxLXh6|6%_ a=GM[{og 64.test of control 控制测试
B6Ej{q^k, )_zlrX 65.walk-through test 穿行测试
Ja]oGT=e *5%*|> 66.communication 沟通
T)7TyE|"2g P];JKE% 67.flow chart 流程图
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68.reperformance of internal control 重新执行
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审计证据
0BkV/v1Uc T#:F]= 70.substantive procedures 实质性程序
Ccfwax+ ?3sT"r_d@ 71.assertions 认定
k7_I$<YDj bm&87 72.esistence 存在
.
,NB( s` ApPy]IdwX 73.occurrence 发生
<2 P#GD?FUc 74.completeness 完整性
<l\N|+7R Pn TZ/| 75.rights and obligations 权利和义务
>3;^l/2c PB~_I= 76.valuation and allocation 计价和分摊
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6X+}>qy 77.cutoff 截止
ZcPUtun V*B0lI7`B 78.accuracy 准确性
4 9w=kzo %u]6KrG18b 79.classification 分类
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T_O 4E"d / 81.supervision of counting 监盘
L@|#Bbmx fDuwgY0 82.observation 观察
M1=_^f=&. |i)lh_iN 83.confirmation 函证
|n P_<9[ j)D-BK&+ 84.computation 计算
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iM8( i^%-aBZ 85.analytical procedures 分析程序
]UUI~sFE GfsBQY/ 86.vouch 核对
rnvQ<671W hYvNcOSks 87.trace 追查
RebTg1vGu &G{2s J5{ 88.audit sampling 审计抽样
^tE_LL+ji| G*\sdBW!k 89.error 误差
d7~j^v)=^ Dr
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{% F`%_{" '0Zm#g 91.population 总体
a>b8-j=J "|4jPza 92.sampling risk 抽样风险
P0#`anUr1 ;:_(7| 93.non- sampling risk 非抽样风险
t-lv|%+8 fOW_h 94.sampling unit 抽样单位
>-<F) .YiaXP 95.statistical sampling 统计抽样
DyX0xx^ YKq0f=Ij 96.tolerable error 可容忍误差
7:kCb[ji" ;.0LRWcJ 97.the risk of under reliance 信赖不足风险
$NCm;0\B| 7sguGwg) _ 98.the risk of over reliance 信赖过度风险
@Z=wE3T@ "3ug}k 99.the risk of incorrect rejection 误拒风险
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C M^r|4K '8={ sMy 101.working trial balance 试算平衡表
LT&/0 [k~C+FI 102.index and cross-referencing 索引和交叉索引
|YXG(;-BS U2=hSzY 103.cash receipt 现金收入
"MTq{f2? #8E?^d 104.cash disbursement 现金支出
8'%+G m>O2t- 105.bank statement 银行对账单
>E~~7Yal oo'iwq-\ 106.bank reconciliation 银行存款余额调节表
qAbd xd[ +ruj 107.balance sheet date
资产负债表日
Pd,!& XC2Q*Z 108.net realizable value 可变现净值
m9k2h1 $ JuLAqq 109.storeroom 仓库
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"<JE<X 110.sale invoice 销售发票
![j(o!6& 0x6@{0 111.price list 价目表
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+:b 83X/"2-K 112.positive confirmation request 积极式询证函
={OCa1 gMCy$+? 113.negative confirmation request 消极式询证函
Us*Vn Scf.4~H 0 114.purchase requisition 请购单
xvHOY: 5,Qy/t}K 115.receiving report 验收报告
:0{AP_tvcC Cnk#Ioz 116.gross margin 毛利
g+VRT,r tYF$#Nor#k 117.manufacturing overhead 制造费用
x!Y( Y=i> tP -5 118.material requisition 领料单
hwc:@' ]Pz|Oi+] 119.inventory-taking 存货盘点
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cy+Nz 121.stock certificate 股票
j'#)~>b )j$b9ZBk 122.audit report 审计报告
wV7@D[8 xn0s`I[ 123.entity 被审计单位
>|y>e{P "v*oga% 124.addressee of the audit report 审计报告的收件人
gNG0k$nP nD^{Q[E6= 125.unqualified opinion 无保留意见
g|_HcaW #p']-No 126.qualified opinion 保留意见
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r3*+8D~a_ s|fCR 128.adverse opinion 否定意见
m9\@kA PmuEL@'^ U 查看《
注会考试《审计》中的128个英文单词(一) 》
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