61.assessed level of material misstatement risk 重大错报风险的评估水平
*)L~1;7j> @=6oB3tQA 62.simall business 小规模企业
)|6OPR@(#/ P~;1adi3 63.accounting system
会计系统
~;}uYJ ,uPN\`.u8 64.test of control 控制测试
p,BoiYdi >en\:pJn)' 65.walk-through test 穿行测试
biPj(Dd [r1dgwh8 66.communication 沟通
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ryB*nT 67.flow chart 流程图
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u6"SX *i {e$Zv' 68.reperformance of internal control 重新执行
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9H. kqjj&{vPFJ 69.audit evidence
审计证据
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|X Fj46~#ZZ 70.substantive procedures 实质性程序
6mqp`x` (7ujJ}#, 71.assertions 认定
[#(',~lN7 &W3Hj$> 72.esistence 存在
QO:Z8{21So ?R_fg 73.occurrence 发生
M)~sL1) 1amEQ 74.completeness 完整性
6xFchdMG{m ~])Q[/=p 75.rights and obligations 权利和义务
&eb8k2S OC)=KV@KE 76.valuation and allocation 计价和分摊
^<_rE- k 3WpQzuHPT 77.cutoff 截止
#pyFIUr=w xo4lM 78.accuracy 准确性
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f6gmh8 79.classification 分类
_sn<"B%> eVd:C8q 80.inspection 检查
_St":9'uU T-h[$fxR_ 81.supervision of counting 监盘
S LNq%7apx H^dw=kS 82.observation 观察
zN9#qlfv gjx-tp 1. 83.confirmation 函证
xUNq!({T /N#=Tol 84.computation 计算
;GKL[tI" ^j@+!A_.Q 85.analytical procedures 分析程序
8llXpe >I-rsw2 86.vouch 核对
K4]#X" i6$HwRZm# 87.trace 追查
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tL?UF$ UFLx'VXd 88.audit sampling 审计抽样
p2< 927z $|@pY| f 89.error 误差
`,]_r4~ ~ \ueCbfV!Z4 90.expected error 预期误差
lr[T+nQ fwmXIpteK 91.population 总体
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g_|~n L8H:,} 2 92.sampling risk 抽样风险
^>>9? Mlr'h}:H 93.non- sampling risk 非抽样风险
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B,O ,CN(;z) 94.sampling unit 抽样单位
@!j6y(@ H:OpS-b 95.statistical sampling 统计抽样
C<(qk _ !@wUARQ 96.tolerable error 可容忍误差
1B:5O*I!J Ujlbcv6+ 97.the risk of under reliance 信赖不足风险
+0j{$MPZ P;K LN9/4 98.the risk of over reliance 信赖过度风险
p Q!lY d[5v A/8O 99.the risk of incorrect rejection 误拒风险
mq:WBSsV %Ofw"W 100. the risk of incorrect acceptance 误受风险
OCJt5#e~A SAj#+_db 101.working trial balance 试算平衡表
,qo^G0XO ,G- 102.index and cross-referencing 索引和交叉索引
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'n1$Y%t 103.cash receipt 现金收入
cui%r!D k}I65 ^l# 104.cash disbursement 现金支出
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$}0!dR2 YJ-<t6 107.balance sheet date
资产负债表日
Nd_A8H,&B S:Jg#1rww- 108.net realizable value 可变现净值
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h-sO7M0E] vM]5IHqeE 111.price list 价目表
E.sZjo1 dtTfV.y4w 112.positive confirmation request 积极式询证函
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32 114.purchase requisition 请购单
{T,}]oX ZXkrFA | 115.receiving report 验收报告
0UW_ Pbh6 PFx.uqp 116.gross margin 毛利
EYZ&%.Sy5 3Nwix_&S 117.manufacturing overhead 制造费用
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ujN~l_4 118.material requisition 领料单
tS5J{j>T f*88k='\W 119.inventory-taking 存货盘点
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EE | c@M^ n%RaEL 121.stock certificate 股票
"VHT5k R]Z#VnL@qz 122.audit report 审计报告
S!x;w7j #`U?,>2q 123.entity 被审计单位
t6`(9o@} vXwMo4F* 124.addressee of the audit report 审计报告的收件人
n@h$V\&\iM 0-aaLC~Z> 125.unqualified opinion 无保留意见
f<$*,P )c1Pj#| 126.qualified opinion 保留意见
hR:i! t2.jg?`k 127.disclaimer of opinion 无法表示意见
6(t'B!x \}9)`1D 128.adverse opinion 否定意见
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Pjc;zNA ^&y*=6C 查看《
注会考试《审计》中的128个英文单词(一) 》
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