61.assessed level of material misstatement risk 重大错报风险的评估水平
Fiv3 {. X1,I 62.simall business 小规模企业
Moy <@+ vGvf<ra;H 63.accounting system
会计系统
#r$cyV!k 2$9odD<r 64.test of control 控制测试
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)2I# ^"2i 65.walk-through test 穿行测试
z-BXd @_-hk|Nl@ 66.communication 沟通
C7XxFh 2SD`OABf# 67.flow chart 流程图
QFE:tBHe ,bXe<L) 68.reperformance of internal control 重新执行
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8k2?}/+ 69.audit evidence
审计证据
O $LfuL k@\ iGqo 70.substantive procedures 实质性程序
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71.assertions 认定
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*R?M| 72.esistence 存在
grS:j+_M2m Mh~q// 73.occurrence 发生
A]<y:^2])C <W|3\p6 74.completeness 完整性
>d*iD 3Ko/{f 75.rights and obligations 权利和义务
g~ZvA(` r/4``shg 76.valuation and allocation 计价和分摊
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Fb4SUR t,QyfN 77.cutoff 截止
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cPtwa;q@ 78.accuracy 准确性
1uG"f<TsR 7OC#8, 79.classification 分类
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tGWG*v4] 80.inspection 检查
qJ;jfh! :X0k]p 81.supervision of counting 监盘
ztnFhJ<a$ 2n3W=dF 82.observation 观察
}]e-{C} d^Inb!%w 83.confirmation 函证
C^3 <={ 5"^en# ?9 84.computation 计算
wL;lQ& 2gc/3*F8 85.analytical procedures 分析程序
E4xj?m^(y= RzxNbeki[W 86.vouch 核对
1jCLO} Mc=$/ o 87.trace 追查
%Da8{%{`Pc V:qSy#e 88.audit sampling 审计抽样
%kv0Wefs T3~k>"W 89.error 误差
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uO);k5H 90.expected error 预期误差
.}^g!jm~h H+1-] 'g` 91.population 总体
_/F7?^j Hx#;Z 92.sampling risk 抽样风险
`2' #!- j!_;1++q 93.non- sampling risk 非抽样风险
--PtZ]Z ?sab*$wG 94.sampling unit 抽样单位
U@g4w!$r ./,/y"x 95.statistical sampling 统计抽样
q'|rgT rv&<{@AS~ 96.tolerable error 可容忍误差
>CrA;\l tro7Di2Q 97.the risk of under reliance 信赖不足风险
yXz*5W_0D $@"l#vJPfc 98.the risk of over reliance 信赖过度风险
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PTC5H 99.the risk of incorrect rejection 误拒风险
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FsUw uZM{BgXXD 100. the risk of incorrect acceptance 误受风险
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102.index and cross-referencing 索引和交叉索引
]j'p :v u6T+Cg 103.cash receipt 现金收入
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x" 104.cash disbursement 现金支出
^=T$&gD W"zab 105.bank statement 银行对账单
|k+8<\ QcgRAo+u 106.bank reconciliation 银行存款余额调节表
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资产负债表日
2HpHxVJ mFg<dTx0c8 108.net realizable value 可变现净值
s}j{#xT y<HO:kZ8` 109.storeroom 仓库
.P;*D ws WP?TX b`5 110.sale invoice 销售发票
uv=.2U46 d`P7}*;` 111.price list 价目表
>xF/Pl (5#nrF] 112.positive confirmation request 积极式询证函
PK;*u,V >SML"+> 113.negative confirmation request 消极式询证函
afv~r>q(- !_`&Wks 114.purchase requisition 请购单
ABF"~=aL n1~o1 115.receiving report 验收报告
{XNREjhm gXYI\. 116.gross margin 毛利
0uWR<,] d{XO/YQw 117.manufacturing overhead 制造费用
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L:cY L[^9E'L$ 118.material requisition 领料单
E_k$W5 ^.#jF#u~ 119.inventory-taking 存货盘点
Qj,]N@7 Pf|siC^;s~ 120.bond certificate 债券
`&KwtvkdI qR(\5} 121.stock certificate 股票
N$h{Yvbn wT `a3Ymm 122.audit report 审计报告
O$IEn/%+ fJ/e(t 123.entity 被审计单位
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A42| R($KSui 124.addressee of the audit report 审计报告的收件人
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j)#k)x oX0 D 125.unqualified opinion 无保留意见
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k*PA Pdt6nzfr 126.qualified opinion 保留意见
y9_K, g >;L6xt3 127.disclaimer of opinion 无法表示意见
odPL{XFj lz"OC<D}( 128.adverse opinion 否定意见
J13>i7]L% 'f[T&o&L/ 查看《
注会考试《审计》中的128个英文单词(一) 》
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