61.assessed level of material misstatement risk 重大错报风险的评估水平
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z 1 62.simall business 小规模企业
>J{e_C2ZS _ o== 63.accounting system
会计系统
l=C|4@ G6s3\de#U 64.test of control 控制测试
<DhuY/o cCcJOhk|d 65.walk-through test 穿行测试
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8F/zrPG 66.communication 沟通
MHS|gR.c ps*iE=D 67.flow chart 流程图
L;fz7?_j v!AfIcEV 68.reperformance of internal control 重新执行
G`f|#-} N!<X%Ym 69.audit evidence
审计证据
,nJCqX~/G _)6r@fZ.p 70.substantive procedures 实质性程序
Eo@rrM: Gn;^]8d 71.assertions 认定
+ZkJ{r0,( %!R\-Vej 72.esistence 存在
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"Qp8 " 73.occurrence 发生
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q[x|tO 74.completeness 完整性
Gz2\&rmN %&wi@ *# 75.rights and obligations 权利和义务
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@ a..LbQQ 76.valuation and allocation 计价和分摊
dJ~Occ 1~r eWXR #g!%> 77.cutoff 截止
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:j5 78.accuracy 准确性
U"Y/PBs, Nj +^;Y 79.classification 分类
L }R-| ~|ha91 80.inspection 检查
7?8+h l0E]#ra" 81.supervision of counting 监盘
()Qq7/ w8F`RRHEE 82.observation 观察
cDz^jC 0Y8Cz /$ 83.confirmation 函证
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C'\,ZK5 [buLo*C4: 84.computation 计算
$&s V.fGu :bkmm,%O 85.analytical procedures 分析程序
8J~-|<Q6 }\1IsK~P 86.vouch 核对
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xF*i+'2 0iKAg 88.audit sampling 审计抽样
s<5P sR fM"&=X 89.error 误差
k{bC3)'$#R 'Jd*r(2d 90.expected error 预期误差
AmrVxn4 Yi <1z:\ 91.population 总体
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92.sampling risk 抽样风险
<&tdyAT?& /Eu|Jg=I 93.non- sampling risk 非抽样风险
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!|g?"C 94.sampling unit 抽样单位
F:A Vik DH)E9HL 95.statistical sampling 统计抽样
DeI3(o7 t(}g;O- 96.tolerable error 可容忍误差
YR[I,j cGlpJ)'-{ 97.the risk of under reliance 信赖不足风险
A.(e=;0bu LtV,djk 98.the risk of over reliance 信赖过度风险
GtKSA#oYZB 3Te&w9K 99.the risk of incorrect rejection 误拒风险
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h -8v:eyc 100. the risk of incorrect acceptance 误受风险
z6|kEc"{ @S 0mNA 101.working trial balance 试算平衡表
T/:6Z yi2F#o 'K 102.index and cross-referencing 索引和交叉索引
#X0Xc2}{f JW"n#sR4 103.cash receipt 现金收入
)[ejb?{d Lz!H@)-mr 104.cash disbursement 现金支出
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!+1 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
IuMJ-" M^G9t*I 107.balance sheet date
资产负债表日
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L 108.net realizable value 可变现净值
R0K{wY58 iu2O/l#r 109.storeroom 仓库
OF,_6"m 0qm CIcg 110.sale invoice 销售发票
c= aZ[ qRq4PQ@ 111.price list 价目表
PJ,G_+b! ^2i$AM1t 112.positive confirmation request 积极式询证函
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OZ +o35${ 113.negative confirmation request 消极式询证函
-fN5-AC }0]iS8*tL 114.purchase requisition 请购单
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115.receiving report 验收报告
. HAFKB; xpI8QV$# 116.gross margin 毛利
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?} 117.manufacturing overhead 制造费用
C8=r sh '@5x=> 118.material requisition 领料单
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'C @yJf 119.inventory-taking 存货盘点
O`Htdnu 5acC4v!T 120.bond certificate 债券
n^nQrRIp yM7FR); 121.stock certificate 股票
h!tg+9% ]#7baZ 122.audit report 审计报告
<SdOb#2 M0hR]4T 123.entity 被审计单位
-s^cy+jd u++a0>N 124.addressee of the audit report 审计报告的收件人
4tSh.qBht e0IGx]5i 125.unqualified opinion 无保留意见
pp2 Jy{\d *z]P|_:&G 126.qualified opinion 保留意见
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D0Ls~qr [C!m,4 128.adverse opinion 否定意见
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C3i i%MR<M 查看《
注会考试《审计》中的128个英文单词(一) 》
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