61.assessed level of material misstatement risk 重大错报风险的评估水平
iUwzs&frd .l|$dE/E 62.simall business 小规模企业
$|@ r!/W bfO=;S]b! 63.accounting system
会计系统
mt`.6Xz~ &?vgP!d&M 64.test of control 控制测试
l]cFqLp nd(S3rct& 65.walk-through test 穿行测试
-
DCbko qVPeB,kIz 66.communication 沟通
!wp3!bLp _wOt39e& 67.flow chart 流程图
J=L5=G7( kR9-8I{J 68.reperformance of internal control 重新执行
KU;9}!# {x7, 69.audit evidence
审计证据
gJhiGYx 875od 70.substantive procedures 实质性程序
SB7c.H, I l.K"ll 71.assertions 认定
aoTP[Bp `-&K~^-cH 72.esistence 存在
5PW^j\G-f *'X3z@R 73.occurrence 发生
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6<uw 74.completeness 完整性
4 OX^( c(%|: P^ 75.rights and obligations 权利和义务
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LG4 8Eq7Sa 76.valuation and allocation 计价和分摊
!Uc T RI yEoV[K8k 77.cutoff 截止
Ru~j,|0r4 4X$Qu6#i 78.accuracy 准确性
j=J/x:w_e 3,=6@U 79.classification 分类
NCx%L-GPi M[uA@ 80.inspection 检查
4&f3%eTi ;GI&lpKK 81.supervision of counting 监盘
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yE"3 82.observation 观察
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gdoLyxQ 9C\Fq- 84.computation 计算
8*fv' kwA$Z!Rn 85.analytical procedures 分析程序
s0_nLbWwO Lxk[;j+ 86.vouch 核对
e$pV%5= j)GtEP<n# 87.trace 追查
[mHdG2X RGU\h[ 88.audit sampling 审计抽样
3 9|MX21k \G3rX9xG 89.error 误差
"T"h)L< WT}H>T 90.expected error 预期误差
FE{FGMq pD74+/DD 91.population 总体
(khL-F -tNUMi' 92.sampling risk 抽样风险
w-{c.x hG:|9Sol, 93.non- sampling risk 非抽样风险
4g7)i L^#~ +'@Dz9:> 94.sampling unit 抽样单位
<rmvcim{* +KEWP\r 95.statistical sampling 统计抽样
PzR[KUK -R6)ROGl 96.tolerable error 可容忍误差
S[T8T|_ TW>WHCAm 97.the risk of under reliance 信赖不足风险
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_? LraWcO\or' 98.the risk of over reliance 信赖过度风险
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TdH) 8Bg;Kh6B 99.the risk of incorrect rejection 误拒风险
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Y]5l.SV 6Kb1~jY 101.working trial balance 试算平衡表
9<)NvU^-r C{bgkzr 102.index and cross-referencing 索引和交叉索引
Uv~QUL3> R^e.s
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'XBFv9& {GcO3G#FZ 104.cash disbursement 现金支出
;]jNk'oa lUiL\~Gq 105.bank statement 银行对账单
-7(@1@1 a+PzI x2 106.bank reconciliation 银行存款余额调节表
zZC9\V}R 0,8okAH 107.balance sheet date
资产负债表日
HOh!Xcu <V6VMYXY4 108.net realizable value 可变现净值
9
5RBO4w%w Y7[jqb1D 109.storeroom 仓库
Dl8;$~ u4|$bbig 110.sale invoice 销售发票
{&T_sw@[ SG4%}wn% 111.price list 价目表
Bng@-#`/ ~**.|%Kc 112.positive confirmation request 积极式询证函
>u8gD6X L`EBfz\n 113.negative confirmation request 消极式询证函
Gm.]sE?. Nl(3Xqov 114.purchase requisition 请购单
f:.I0 ST V}NbuvDB@ 115.receiving report 验收报告
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116.gross margin 毛利
om-omo&,X= 5j-YM 117.manufacturing overhead 制造费用
g^ i&gNDx O|N{v"o 118.material requisition 领料单
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7;(UF=4 3CGp`~Zf 120.bond certificate 债券
h@]XBv {LQ#y/H? 121.stock certificate 股票
Z@@K[$ x*&|0n.D 122.audit report 审计报告
Y0K[Sm> yw3$2EW 123.entity 被审计单位
-n<pPau2 ~B(4qK1G 124.addressee of the audit report 审计报告的收件人
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1"M]3Kl 125.unqualified opinion 无保留意见
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# 126.qualified opinion 保留意见
f\>M'{cV =;&yd';k 127.disclaimer of opinion 无法表示意见
f/Bp.YwL 3+fp2 128.adverse opinion 否定意见
;<2G M8b;d}XL 查看《
注会考试《审计》中的128个英文单词(一) 》
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