61.assessed level of material misstatement risk 重大错报风险的评估水平
0^y@p&;/. \gp,Txueb 62.simall business 小规模企业
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<#*O: 63.accounting system
会计系统
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oEBFG 64.test of control 控制测试
oBj>9I; I,<>%Z|' 65.walk-through test 穿行测试
%kZ~xbY rX!+@>4_L 66.communication 沟通
c. TB8Ol n-y^7'v 67.flow chart 流程图
~*mOt7G fsrg2:kQ 68.reperformance of internal control 重新执行
fmnRUN= W7*_ T] 69.audit evidence
审计证据
) _9e@~, c3zT(FgO>N 70.substantive procedures 实质性程序
HTDyuqs V5yxQb 71.assertions 认定
\za5:?[xB !$p2z_n$@. 72.esistence 存在
Qh|-a@ K=m9H=IX~T 73.occurrence 发生
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OxAY_ ?GUz?'d 74.completeness 完整性
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Z Q(=Vk~v 75.rights and obligations 权利和义务
mmrW`~- :7$\X[ 76.valuation and allocation 计价和分摊
x2j/8]'o t<!+b@l5 77.cutoff 截止
2fkIdy#n@ mJ8{lXq3! 78.accuracy 准确性
]cF1c90% RwAbIXG{0 79.classification 分类
Ad]<e?oN= \~gA+o}Q 80.inspection 检查
?418*tXd i{tTUA 81.supervision of counting 监盘
W{fULl 1z})mfsh 82.observation 观察
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'2|1%NSW9 s{(ehP.Dd 84.computation 计算
`e'G.@ O`wYMng) 85.analytical procedures 分析程序
n0rerI[R =cf{f]N 86.vouch 核对
CS~=Z>6EjA 94T}iY. 87.trace 追查
Bii6Z@kS TK;\_yN 88.audit sampling 审计抽样
m>]>$=% -Wl)Lez@ 89.error 误差
`4VO&lRm Ey r5jXt%; 90.expected error 预期误差
'R^iKNPs <A#5v\{.;~ 91.population 总体
IXGW2z; !"g=&Uy& 92.sampling risk 抽样风险
t{_!Z(Rt5) wXc,F D$ 93.non- sampling risk 非抽样风险
xK$}QZ) Q,zC_ 94.sampling unit 抽样单位
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%t e{,!|LhpQ 95.statistical sampling 统计抽样
[X;>*- _ymJ~MK 96.tolerable error 可容忍误差
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2I $Llta,ULE 97.the risk of under reliance 信赖不足风险
60`+9(^ ^[ET&" 98.the risk of over reliance 信赖过度风险
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[ vGXWwQ.1Tp 99.the risk of incorrect rejection 误拒风险
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x{Q.l 100. the risk of incorrect acceptance 误受风险
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mKb ?#?e(mpo 101.working trial balance 试算平衡表
2bWUa~%B T'hml 102.index and cross-referencing 索引和交叉索引
j2M4H@ Was'A+GZ 103.cash receipt 现金收入
1XG$ z@NN f:xUPH?+ 104.cash disbursement 现金支出
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/"gf;)q> 105.bank statement 银行对账单
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Y.){d!l Ru:n~77{ 106.bank reconciliation 银行存款余额调节表
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资产负债表日
~u!gUJ: fVYiwE=F 108.net realizable value 可变现净值
Gi*<~`Gr Y =9j2 ]t 109.storeroom 仓库
Yr+d1( V7P6zAJy 110.sale invoice 销售发票
l1}R2lSEO K<#-"Xe; 111.price list 价目表
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5*xH 112.positive confirmation request 积极式询证函
w$b~x4y% ovz# 113.negative confirmation request 消极式询证函
#'C/Gya Hr6wgYPi 114.purchase requisition 请购单
b7!UZu]IEv m*gj|1k 115.receiving report 验收报告
3EmcYC mk\i}U>` 116.gross margin 毛利
IQIbz{bMx dsK/6yu 117.manufacturing overhead 制造费用
Pw= 3PvkL 2hy NVG&$ 118.material requisition 领料单
u%xDsTDP YxJ`-6 119.inventory-taking 存货盘点
_-/x;C O] H=s 120.bond certificate 债券
uWTN2jr Evkt_vvf 121.stock certificate 股票
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Mww 122.audit report 审计报告
Y#`Lcg+r, 9\>sDSCx 123.entity 被审计单位
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DnMjK\M 124.addressee of the audit report 审计报告的收件人
fe';b[q)# { V0>iN:~S 125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见
XIRR Al(, 6b<+8w 127.disclaimer of opinion 无法表示意见
~0ooRUWU7 gQ>2!Qc a- 128.adverse opinion 否定意见
U@?6*,b(. qOi5WX6F/ 查看《
注会考试《审计》中的128个英文单词(一) 》
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