61.assessed level of material misstatement risk 重大错报风险的评估水平
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S 62.simall business 小规模企业
<=um1P3X G=/k>@Di 63.accounting system
会计系统
v! hY l?q qqB 64.test of control 控制测试
C*kK)6v` Snw3`|Y~< 65.walk-through test 穿行测试
=?Fkn4t lFG9=Wf 66.communication 沟通
/R8p] y-aRXF=W 67.flow chart 流程图
=\kMXB ^krk&rW3 68.reperformance of internal control 重新执行
Pcd *">v Qst$S} n 69.audit evidence
审计证据
:QQlI /pH(WHT+/H 70.substantive procedures 实质性程序
.IrNa>J~ H=c`&N7E 71.assertions 认定
hwnJE958L |`rJJFA 72.esistence 存在
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Gwec4D 73.occurrence 发生
E#%}ZY nhT(P`6 74.completeness 完整性
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0fG 75.rights and obligations 权利和义务
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" k ,_v|#g@{ 76.valuation and allocation 计价和分摊
s4LO&STh{ 'xK.UI 77.cutoff 截止
QV|>4 ^1D _r Y,}\ 78.accuracy 准确性
K`%tGVY B|=|.qp$) 79.classification 分类
h) (*q+a wFS2P+e;X 80.inspection 检查
(GKpA}~R X JGB)3QI 81.supervision of counting 监盘
rfcN/:k ]1`g^Z@ 0 82.observation 观察
fL*T3[d Kyg=$^{>G 83.confirmation 函证
,T{<vRj7_ jQs>`P-CM 84.computation 计算
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U^lW@u?: 85.analytical procedures 分析程序
y*b3&%.ml w|Cx>8P8@ 86.vouch 核对
.giz=*q+ L1m{]>{- 87.trace 追查
JgRYljQi2 MHj,<|8Q 88.audit sampling 审计抽样
C|-pD (K..k-o`. 89.error 误差
B}?IEpYp "j<bA8$Vw 90.expected error 预期误差
kyw/LE3$- i&Fiq&V)[ 91.population 总体
N5U)*U'-u R*pC.QiB~ 92.sampling risk 抽样风险
%D}H|*IPu R=j% S! 93.non- sampling risk 非抽样风险
F'm(8/A$ "UVFU-Z 94.sampling unit 抽样单位
m6mwyom. cQj-+Tmu 95.statistical sampling 统计抽样
JC?N_kP%W LaMLv<)k 96.tolerable error 可容忍误差
->{d`-}m' -Sv"gLB 97.the risk of under reliance 信赖不足风险
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Qy 98.the risk of over reliance 信赖过度风险
}YhtUWz]. CO+/.^s7}S 99.the risk of incorrect rejection 误拒风险
L5YnG_M& /'.=sH 100. the risk of incorrect acceptance 误受风险
Ard]147 tB7}|jC 101.working trial balance 试算平衡表
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lK7m=[j a`Qot 103.cash receipt 现金收入
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" 104.cash disbursement 现金支出
>JwLk[=j p>=[-(mt 105.bank statement 银行对账单
|]=2 }%1w ^ZDBO/ 106.bank reconciliation 银行存款余额调节表
OFkNl}D 7%?jL9Vw 107.balance sheet date
资产负债表日
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&[Oge 108.net realizable value 可变现净值
*u6Y8IL1 P,DC 7\ 109.storeroom 仓库
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110.sale invoice 销售发票
~ (On|h >ydRSr^ 111.price list 价目表
#EGA#SKoq MTGiAFE 112.positive confirmation request 积极式询证函
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0c 113.negative confirmation request 消极式询证函
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D?*h 114.purchase requisition 请购单
f$HH:^# 3oZ=k]\ 115.receiving report 验收报告
rZPT89M6 %6%<?jZ 116.gross margin 毛利
Pl=] Srw r\6"5cQ= 117.manufacturing overhead 制造费用
s?Uh| BfB ?jQ](i& 118.material requisition 领料单
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120.bond certificate 债券
DHC+C4 %h"z0@+ 121.stock certificate 股票
y4:H3Sk 1' v5/ 122.audit report 审计报告
s^OO^%b #3=P4FUz. 123.entity 被审计单位
5l-mW0,MK iTh:N2/-vc 124.addressee of the audit report 审计报告的收件人
y)c5u%( 22P$ ~ch 125.unqualified opinion 无保留意见
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Zmhi 126.qualified opinion 保留意见
60=m ~9\WFF/ 127.disclaimer of opinion 无法表示意见
i JxQB\x i|)Su4Dw 128.adverse opinion 否定意见
mnk"Vr` L q}BzyC=:n 查看《
注会考试《审计》中的128个英文单词(一) 》
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