61.assessed level of material misstatement risk 重大错报风险的评估水平
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C\ X T>('qy 62.simall business 小规模企业
HMQI&Lh=U oVO.@M# 63.accounting system
会计系统
gT52G?- =7/-i 64.test of control 控制测试
f?UzD#50D Di(9]:+ 65.walk-through test 穿行测试
'imU`zeo '5.\#=S 1 66.communication 沟通
>.%4~\U ? Nj)6_& 67.flow chart 流程图
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68.reperformance of internal control 重新执行
{[#(w75R{ 7Ua7A 69.audit evidence
审计证据
W4(?HTWZ KX+ey8@[ 70.substantive procedures 实质性程序
G?)vWM`j __N.#c/l{ 71.assertions 认定
)iE"Tl WStnzVe 72.esistence 存在
=:7$/T'Qg R{}qK r 73.occurrence 发生
Bq}x9C&< F+aQ $pQ 74.completeness 完整性
D(XqyN-P EA0iYzV 75.rights and obligations 权利和义务
g`Md80*Zfk [#b2%G1 76.valuation and allocation 计价和分摊
&"S/Lt W'$kZ/%[ 77.cutoff 截止
\HSicV#i 4O$2]D.\ 78.accuracy 准确性
3:`XG2' TipHV;|e 79.classification 分类
5w3Fqu>39? Y`li> .\ 80.inspection 检查
;;#nV$ %J P!{mqj 81.supervision of counting 监盘
x-Z^Q C VWa|Y@Dc] 82.observation 观察
oXal (cV 83.confirmation 函证
L,M+sN tY_5Pz(@ 84.computation 计算
l)Mh2lA,= PdE>@0X?M 85.analytical procedures 分析程序
f1cl'; Ye|G44z 86.vouch 核对
4XG]z_+I uLW/f=7L 87.trace 追查
Q"}s>]k3_ CT"Fk'B' 88.audit sampling 审计抽样
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MUwVG>b8J~ 90.expected error 预期误差
[thboP.? n`<S&KP| 91.population 总体
TA;,>f* Z3;=w%W 92.sampling risk 抽样风险
j#igu#MB* "$@,n7k 93.non- sampling risk 非抽样风险
rO^xz7K^ dU+0dZdKO 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
SaNN;X0 Bl4 dhBZoO 96.tolerable error 可容忍误差
\R Z3Hh VO -784I 97.the risk of under reliance 信赖不足风险
M&e8zS _S5gcPcF" 98.the risk of over reliance 信赖过度风险
\(u@F<s- (j N]OE^ 99.the risk of incorrect rejection 误拒风险
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lU$X4JBzS 100. the risk of incorrect acceptance 误受风险
2f{kBD ND,`QjmZ 101.working trial balance 试算平衡表
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S0 5YW yWuIu>VJ 102.index and cross-referencing 索引和交叉索引
Q\WXi -tP.S1D 103.cash receipt 现金收入
%!wq:~B1 <Kp+&(l,l 104.cash disbursement 现金支出
<9N4"d!A ;Jo*|pju 105.bank statement 银行对账单
R0IF' vU9ek:.l 106.bank reconciliation 银行存款余额调节表
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资产负债表日
88YC0!Ni I~k=3,7< 108.net realizable value 可变现净值
ULu O0\W D;C5,rNt 109.storeroom 仓库
j4vB`Gr] U,HS;wo;t 110.sale invoice 销售发票
F*!gzKZ" l#ygb|=x 111.price list 价目表
k(9s+0qe eoL0^cZj 112.positive confirmation request 积极式询证函
)|:8zDuJ ck~ '`<7 113.negative confirmation request 消极式询证函
ir+8:./6 1:5P%$?b 114.purchase requisition 请购单
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ec1Fg0Fa SZE `J:w 116.gross margin 毛利
vVdxi9yk U,d2DAvt 117.manufacturing overhead 制造费用
-s33m]a; b<\G I7 118.material requisition 领料单
%|bN@@ }Fz!6F2w 119.inventory-taking 存货盘点
I*9Gb$]= Tz2x9b\82 120.bond certificate 债券
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Y`q!V= xpz`))w 122.audit report 审计报告
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n6,U=$3 wvX"D0eVn 123.entity 被审计单位
`43vxcMg hsz$S:am 124.addressee of the audit report 审计报告的收件人
ID+,[TM` v$Dh.y 125.unqualified opinion 无保留意见
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KlF5I 4t*<+H% 126.qualified opinion 保留意见
i >J:W"W (\tq<h0 127.disclaimer of opinion 无法表示意见
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+p\ C~:b* X 128.adverse opinion 否定意见
{#0Tl zK,~ 37)\ 查看《
注会考试《审计》中的128个英文单词(一) 》
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