61.assessed level of material misstatement risk 重大错报风险的评估水平
p%]ZG, mC,: .d 62.simall business 小规模企业
"%?$BoJR0 S#|dmg;p 63.accounting system
会计系统
P'Gf7sQt7 fJdTVs@ 64.test of control 控制测试
|/M^q{h&7s ~snYf7 65.walk-through test 穿行测试
+FGw)>g8'm s~)I1G 66.communication 沟通
V-N`R-FSr B']}n`g
67.flow chart 流程图
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VAL\Z *$Tz g!/ 68.reperformance of internal control 重新执行
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审计证据
ndE" v"_H "~nUwW|=1 70.substantive procedures 实质性程序
"P9SW?', -nL!#R{e 71.assertions 认定
[a2Q ^ab FDQP|, 72.esistence 存在
tT`{xM ()`cW>[ 73.occurrence 发生
-n#fj;.2_ KM&bu='L^ 74.completeness 完整性
hVLVMqd G>?'b 75.rights and obligations 权利和义务
#BOLq`9f y=k!>Y|E 76.valuation and allocation 计价和分摊
'1NZSiv+C? 0\DlzIO 77.cutoff 截止
U3rpmml <%ZlJ_cM 78.accuracy 准确性
$?M$^ -(e K[s!3.u 79.classification 分类
C<"b99\2` #_9Jam%M 80.inspection 检查
8;+dlWp X6SqOb\(a 81.supervision of counting 监盘
71wtO gg+!e#-X 82.observation 观察
h5p,BRtu v_L?n7c 83.confirmation 函证
RuBL_Vi @S#Ls="G 84.computation 计算
y|h:{< >@+ r| 85.analytical procedures 分析程序
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.?l &|#z" E^- 86.vouch 核对
-s,guW | D]B;5f 87.trace 追查
88~lP7J LP:U6 Z 88.audit sampling 审计抽样
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y &br_opNi 89.error 误差
cjyb:gAO [D= KI&@&O 90.expected error 预期误差
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)SA^5 91.population 总体
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{cMf_qQ 92.sampling risk 抽样风险
=! P y>iot e~ 93.non- sampling risk 非抽样风险
z>9gt l>{+X ) 94.sampling unit 抽样单位
W;y ,Xs `bMwt?[* 95.statistical sampling 统计抽样
t#sw{RO yr,Oq~e 96.tolerable error 可容忍误差
C=!YcJ9 8Ssk>M* 97.the risk of under reliance 信赖不足风险
^E| {i]j#f O$$$1VHYo 98.the risk of over reliance 信赖过度风险
fNNik7 q+ )csgN 99.the risk of incorrect rejection 误拒风险
S1G=hgF_L K.I\E 100. the risk of incorrect acceptance 误受风险
:j4i(qcF bP3S{Jt-| 101.working trial balance 试算平衡表
[X=J]e^D |C_sP,W 102.index and cross-referencing 索引和交叉索引
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avwhGys# 103.cash receipt 现金收入
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86 S)~Riuy$ 104.cash disbursement 现金支出
-Ka0B={Z ]CZ&JL 105.bank statement 银行对账单
lL]8~3b {xS\CC(g 106.bank reconciliation 银行存款余额调节表
(25v7Y] 97~*Z|#<+ 107.balance sheet date
资产负债表日
o:C],G_ E])X$:P? 108.net realizable value 可变现净值
7\p<k/TS N,Ys}qP 109.storeroom 仓库
7.DAwx.HYK q)E
J?- 110.sale invoice 销售发票
8jxs%N,aI 6yRxb( 111.price list 价目表
1> wt wU =@,K 112.positive confirmation request 积极式询证函
q9mYhT/Im km+}./@ 113.negative confirmation request 消极式询证函
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V|E 1XvB,DhJ 114.purchase requisition 请购单
ngC|BLT%h 2(Ez
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KXy|Si8w -+#g.1UL/ 116.gross margin 毛利
U3zwC5}BN )s';m$ 117.manufacturing overhead 制造费用
B \z4o\am% d,0Yi
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Nq3q##Ut: #Kp/AN5YC 119.inventory-taking 存货盘点
,0=@cJ lY_&P.B 120.bond certificate 债券
WF{rrU: !b+/zXp3I 121.stock certificate 股票
QX$i
]y%S _a3,Zuv 122.audit report 审计报告
#[a+m xo46L\ 123.entity 被审计单位
5$ra4+k0 (8*& 42W 124.addressee of the audit report 审计报告的收件人
@'yD(ZMAz m+J3t@$ 125.unqualified opinion 无保留意见
k 8Swra?j ^KsiTVY 126.qualified opinion 保留意见
Jc:gNQCsP =os%22* 127.disclaimer of opinion 无法表示意见
z7H[\ 4A!> 4Fr\=TX 128.adverse opinion 否定意见
Yy"05V. 3Hli^9&OX_ 查看《
注会考试《审计》中的128个英文单词(一) 》
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