61.assessed level of material misstatement risk 重大错报风险的评估水平
PoB-:G6 u$M,&Om 62.simall business 小规模企业
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会计系统
qp##>c31X azBYh*s=5{ 64.test of control 控制测试
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m.6O%jD 65.walk-through test 穿行测试
IoAG !cS 84U?\f@u 66.communication 沟通
Sdo mG?;kV 3bU(ea^e$ 67.flow chart 流程图
%noByq,? v}`{OE:-J 68.reperformance of internal control 重新执行
ojva~mnFf a]S0|\BkN 69.audit evidence
审计证据
:z-UnC||j {wL30D^ 70.substantive procedures 实质性程序
w!kWG,{C :MPfCiAv 71.assertions 认定
KHO@"+ =tS#t+2S 72.esistence 存在
T%Nm ye^*Z>| 73.occurrence 发生
cfZ$V^xM _uf,7R- 74.completeness 完整性
'W_u1l/ _TbQjE&6 75.rights and obligations 权利和义务
UE\Z]t! `m")v0n3 76.valuation and allocation 计价和分摊
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RKl a #`Y(R' 78.accuracy 准确性
Y#<>N-X|kA ou\M}C`E 79.classification 分类
G4;5$YGG B?gFFU61 80.inspection 检查
)W,.xP (~IoRhp^ 81.supervision of counting 监盘
'>:c:Tewy b2r]>*Vc 82.observation 观察
y>! 8mDvZ .+d.~jHX 83.confirmation 函证
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5._1G| 3 Fm#`}K_ 85.analytical procedures 分析程序
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86.vouch 核对
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=THRyZCH j;yKL-ycB 88.audit sampling 审计抽样
Q)[DSM `k.0d`3( 89.error 误差
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90.expected error 预期误差
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BqtUL_jm zL!}YR@&u" 92.sampling risk 抽样风险
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Kx y@ ,^1B"#0{C< 93.non- sampling risk 非抽样风险
$)#?4v< [[7=rn}@< 94.sampling unit 抽样单位
8G )O,F7z 5"9'=LV~ 95.statistical sampling 统计抽样
oJ.5! Kg rbl7-xhC7 96.tolerable error 可容忍误差
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!O 0{ .k b*)F7{/Z 98.the risk of over reliance 信赖过度风险
Am@:<J )]tf|Mbu 99.the risk of incorrect rejection 误拒风险
gp<XTLJ@> eh;L])~C 100. the risk of incorrect acceptance 误受风险
]%2y`Jrl^W =Cc]ugl7- 101.working trial balance 试算平衡表
3|Y2BAd rrP_7D 102.index and cross-referencing 索引和交叉索引
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2$1': 103.cash receipt 现金收入
+z|@K=d#| 0.kC| 104.cash disbursement 现金支出
lOy1vw' N c(f+8 105.bank statement 银行对账单
?0tm{qP :MihVL F 106.bank reconciliation 银行存款余额调节表
1t/mq?z: NjbIt=y 107.balance sheet date
资产负债表日
37b6w6{D ]@!3os,CNF 108.net realizable value 可变现净值
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" 109.storeroom 仓库
_0|@B8!J? wx8Qz,Z 110.sale invoice 销售发票
K=1prv2 @|:yK|6O 111.price list 价目表
>rXD Lj-e 88KQ) NU 112.positive confirmation request 积极式询证函
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vA2>&YDFX H`s[=Y,m 114.purchase requisition 请购单
fTt\@"V A|(!\J0 115.receiving report 验收报告
4_-L1WH u7SC_3R 116.gross margin 毛利
O7oq1JI]Y VwKfM MI8 117.manufacturing overhead 制造费用
~ycWcZi> 3el/,v|qj 118.material requisition 领料单
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AC*SmQ\>! y@(EGfI 120.bond certificate 债券
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hE[ -/:!AxIH 121.stock certificate 股票
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,X?E] g 122.audit report 审计报告
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123.entity 被审计单位
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?yA 124.addressee of the audit report 审计报告的收件人
ftz-l&5 Lvrflx*Q 125.unqualified opinion 无保留意见
1)3'Y2N* mQ9y{}t=4 126.qualified opinion 保留意见
Pk;1q?tGw >sZ_I?YDs 127.disclaimer of opinion 无法表示意见
g'td(i[ D&x.io 128.adverse opinion 否定意见
M8IU[Pz4 m%nRHT0KAf 查看《
注会考试《审计》中的128个英文单词(一) 》
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