61.assessed level of material misstatement risk 重大错报风险的评估水平
YoSo0fQA ^C,/T2> 62.simall business 小规模企业
fl5UY$a2- {kRDegby 63.accounting system
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n)1 64.test of control 控制测试
Pq[0vZ_}dN Se;?j- 65.walk-through test 穿行测试
R:pBbA7E q>(I*=7 66.communication 沟通
~vjr;a(B c'TiWZP~ 67.flow chart 流程图
\>aa8LOe 1drqWI~ 68.reperformance of internal control 重新执行
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q=NTP 69.audit evidence
审计证据
#+k.b_LS 61s2bt# 70.substantive procedures 实质性程序
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K -Fok%iQ'5 71.assertions 认定
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.9?Ch 72.esistence 存在
"Dmw- Nw3I 73.occurrence 发生
J^F(] VFO&)E/- 74.completeness 完整性
U4^p({\|- 8 /RfNGY 75.rights and obligations 权利和义务
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bm+N 76.valuation and allocation 计价和分摊
Q'Q72Fg cciAMQhA 77.cutoff 截止
|Ad6~E+aL- ~Hyyq- 78.accuracy 准确性
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Rcl% `1[Sv" 79.classification 分类
?V\9,BTb) '7O{*=`oj 80.inspection 检查
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37ta J?n)FgxS 81.supervision of counting 监盘
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{gWTp 82.observation 观察
n|4D#Bd1w <p L;- 83.confirmation 函证
v{rK_jq ;SlS!6.W- 84.computation 计算
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e2Kpx8kWj 85.analytical procedures 分析程序
d6d(?" d'x<F[`O 86.vouch 核对
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yZ(Nv $[5 K+\0}qn 88.audit sampling 审计抽样
]\9B?W(# \dxW44sM 89.error 误差
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f.W (HV~ '5D 90.expected error 预期误差
M5ySs\O4 M\.T 0M_ 91.population 总体
HBga'xJ ,d [b"]Zy 92.sampling risk 抽样风险
T>uWf#&pjs VqO<+~M,E 93.non- sampling risk 非抽样风险
Qdx`c^4m @<w9fzi 94.sampling unit 抽样单位
EBL,E:_) 4k&O-70y4^ 95.statistical sampling 统计抽样
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mNfI34 j@?[vi 96.tolerable error 可容忍误差
3W0E6H" 4M<JfD 97.the risk of under reliance 信赖不足风险
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A@ 98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
6<Pg>Bg 18w^7!F?~u 100. the risk of incorrect acceptance 误受风险
j+B5m:ExfI b=QGbFf 101.working trial balance 试算平衡表
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|;Zxb: 102.index and cross-referencing 索引和交叉索引
s3E~X ?o(X0 103.cash receipt 现金收入
[sY1|eX n.qxxzEN 104.cash disbursement 现金支出
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@kLLDP Q}f}Jf3P 107.balance sheet date
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3+rpU_ \A\yuJ= 108.net realizable value 可变现净值
, ZP3F+XKb kcz#8K]~ 109.storeroom 仓库
r5qx! > $Ex 9 110.sale invoice 销售发票
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*I1W+W`G a4CNPf<$ 112.positive confirmation request 积极式询证函
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98m c+i`Zd.m< 113.negative confirmation request 消极式询证函
llG#nDe ut5!2t$c 114.purchase requisition 请购单
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115.receiving report 验收报告
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6p6Tse] 116.gross margin 毛利
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a1|fB O2/w:zOg' 117.manufacturing overhead 制造费用
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g."b( *_K-T# 118.material requisition 领料单
?N?pe} ;pyJ O_R[ 119.inventory-taking 存货盘点
|mE+f]7$ &?Z)V-1H 120.bond certificate 债券
NlEWm8u GV@E<dg$R 121.stock certificate 股票
&b6@_C9 .&} 4 122.audit report 审计报告
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Vh2/Ls5 123.entity 被审计单位
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KdD 124.addressee of the audit report 审计报告的收件人
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p}zk&` 125.unqualified opinion 无保留意见
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Y6%OV?}v! 126.qualified opinion 保留意见
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p{svXP K 127.disclaimer of opinion 无法表示意见
+U)|&1oa 3N*C] 128.adverse opinion 否定意见
@#Uiy5N x&/Syb 查看《
注会考试《审计》中的128个英文单词(一) 》
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