61.assessed level of material misstatement risk 重大错报风险的评估水平
,+0_kndR YS&3+Tp 62.simall business 小规模企业
^;M!u8 [ V^"5cW 63.accounting system
会计系统
7JjTm^bu A+AqlM+$i 64.test of control 控制测试
|#"<{RS+w rB-&'#3% 65.walk-through test 穿行测试
xGN&RjPk\ -(dc1?COi 66.communication 沟通
+Bgy@.a? x5s Yo\ 67.flow chart 流程图
E`BL3+k Q t!v#rn[ 68.reperformance of internal control 重新执行
,_HVPE x)s`j(pYC 69.audit evidence
审计证据
aqtQGK57"% zl$'W=[rFs 70.substantive procedures 实质性程序
c&ymVB?G:1 n"*A. 71.assertions 认定
JS}iNS'X !CUrpr/* 72.esistence 存在
d=`hFwD9 3nMXfh/ 73.occurrence 发生
?!KqDI }}@xx& 74.completeness 完整性
R]H/Jv\' R!5j1hMN` 75.rights and obligations 权利和义务
*bsS%qD] It&$R`k 76.valuation and allocation 计价和分摊
!;>j(xc e2~&I`ct 77.cutoff 截止
"{Lp'+wNw [WW3'= e^ 78.accuracy 准确性
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v25]}9 /C gm'8,ZL 80.inspection 检查
)cxLpTr ')zdI]@M 81.supervision of counting 监盘
< j^8L^ llN#4D9s 82.observation 观察
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{a#2(xn EVX*YGxx6 83.confirmation 函证
8Th{(J_ JlR(U." 84.computation 计算
lcO;3CrJ! Wb4+U;C^!' 85.analytical procedures 分析程序
8iQ8s;@S&> _HjS!(lMk 86.vouch 核对
Xy0*1$IS] ,ELbm 87.trace 追查
[M?'Nw/[S F|nJ3:v 88.audit sampling 审计抽样
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hhRUC&Y%V 89.error 误差
Qu]F<H*Y| <a_ytSoG1 90.expected error 预期误差
^N#z&oh 4E:kDl* @ 91.population 总体
cc37(=oKL J%r$jpd' 92.sampling risk 抽样风险
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_ w`ebZa/j 93.non- sampling risk 非抽样风险
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-j 0q}k"(9 94.sampling unit 抽样单位
[ 'aSPA LlbRr.wL 95.statistical sampling 统计抽样
x:dI :G U}hQVpP# 96.tolerable error 可容忍误差
O S?S$y ey!QAEg"X1 97.the risk of under reliance 信赖不足风险
iTUOJ3V7i ~IQ3B$4H& 98.the risk of over reliance 信赖过度风险
:$qa A-S!Z2m\ 99.the risk of incorrect rejection 误拒风险
so=Ux2 N./l\NtZ 100. the risk of incorrect acceptance 误受风险
*M^(A}+O L JW0UF| 101.working trial balance 试算平衡表
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?OD43y1rzd 102.index and cross-referencing 索引和交叉索引
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! Y 103.cash receipt 现金收入
'j&+Pg)@ 1>)q5D 104.cash disbursement 现金支出
6Z,GD nNj<!}HvV 105.bank statement 银行对账单
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jq_E{Dq1 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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y*oH"]D 108.net realizable value 可变现净值
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'6z 109.storeroom 仓库
;nx? 4f+6h YZ\a#s,0 110.sale invoice 销售发票
QtSJ9;eP N$I@]PL 111.price list 价目表
.+#<~Jv MdKkj[# 112.positive confirmation request 积极式询证函
!TwH;#U w =]F;{x 113.negative confirmation request 消极式询证函
))NiX^)8^ QJ%[6S 114.purchase requisition 请购单
%Eq4>o?D :@oy5zib 115.receiving report 验收报告
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l{{g$ .).}ffhOL 116.gross margin 毛利
\A%s" O/ #0uD&95< 117.manufacturing overhead 制造费用
$v \@mW*R pVN) k 118.material requisition 领料单
@hV F}ybp G_cWp D/ 119.inventory-taking 存货盘点
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Go*N,' 120.bond certificate 债券
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-}Zd\Rs ~tM+! 121.stock certificate 股票
qZ=%ru Y;I>rC( 122.audit report 审计报告
{3H)c^Q UB9n7L(@c 123.entity 被审计单位
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f4; K (!+l 124.addressee of the audit report 审计报告的收件人
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p}G\b| 125.unqualified opinion 无保留意见
aePLP S`t@L} 126.qualified opinion 保留意见
|%HTBF _*1{fvv0{ 127.disclaimer of opinion 无法表示意见
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_>( 128.adverse opinion 否定意见
V/,@hv`+ Li2-G 查看《
注会考试《审计》中的128个英文单词(一) 》
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