61.assessed level of material misstatement risk 重大错报风险的评估水平
IRTD(7"oyp L2OR<3*|Av 62.simall business 小规模企业
e0hY 6w[EJ;=p_ 63.accounting system
会计系统
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BAtjYPX'w <LN7+7} 65.walk-through test 穿行测试
6"R'z#{OF a4pe wg' 66.communication 沟通
M~~)tJYsu ',/2J0_ 67.flow chart 流程图
cZ# %tT# :aH5=@[!y 68.reperformance of internal control 重新执行
8 [D" O&,8X-Ix 69.audit evidence
审计证据
zjOOEvi %`YR+J/V 70.substantive procedures 实质性程序
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xo 71.assertions 认定
mhB2l/ (e0(GOqf4 72.esistence 存在
6[SIDOp*^ +}PN+:yV 73.occurrence 发生
f+8 QAvh GP^.h kVs 74.completeness 完整性
h~ZLULW)B J_?v=dW` 75.rights and obligations 权利和义务
B9Hib1<8 @w`wJ*I4, 76.valuation and allocation 计价和分摊
9Vo*AK'&U B{*{9!(l9 77.cutoff 截止
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1%$E PcqS#!t 78.accuracy 准确性
</u=<^ire Dp!91NgB p 79.classification 分类
[c;#>UQMf FRQ0t!b<M1 80.inspection 检查
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[:cvy[}v@ 81.supervision of counting 监盘
N$x&k$w R Eku9u 82.observation 观察
cnI5G! _^NyLI% 83.confirmation 函证
lRb>W31" 1GqSY|FSGp 84.computation 计算
8;r #HtFM imeE& 85.analytical procedures 分析程序
*@H\J e` om2N*W.gk 86.vouch 核对
G]4Ca5;Z!N |<5F08]v 87.trace 追查
-J8Hsqf@ EO~L.E%W 88.audit sampling 审计抽样
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89.error 误差
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P= tW/g0lC% 90.expected error 预期误差
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X-(4/T+v n:P:im?,y* 92.sampling risk 抽样风险
-0x Q'1I &lLfVa-l 93.non- sampling risk 非抽样风险
W\NC3] 23WrJM!2N 94.sampling unit 抽样单位
p @nj6N.-- ;RRw-|/Wm 95.statistical sampling 统计抽样
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doOuc4 96.tolerable error 可容忍误差
BdF/(Pg w.a9}GC 97.the risk of under reliance 信赖不足风险
(+[%^96 y<E];ub 98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
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U/^#nU., }#7rg_O]> 101.working trial balance 试算平衡表
66,(yxg UaF~[toX 102.index and cross-referencing 索引和交叉索引
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P"9 103.cash receipt 现金收入
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-7z!" 104.cash disbursement 现金支出
^2nrA pF o_BTo5] 105.bank statement 银行对账单
Z17b=xJw ;Pt8\X 106.bank reconciliation 银行存款余额调节表
wlJi_)! 2cH RiRT 107.balance sheet date
资产负债表日
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6]Hwr_/tk 108.net realizable value 可变现净值
zMFTkDY E|"SMA, 109.storeroom 仓库
}7[]d7 suwR`2 110.sale invoice 销售发票
+w^,!gA& 8qg%>ZU4d 111.price list 价目表
SL- 2 ^\R gVfFEF. 112.positive confirmation request 积极式询证函
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Vw b>OB}Is 113.negative confirmation request 消极式询证函
JM|HnyI $t):r@L 114.purchase requisition 请购单
<@KIDZYC rs{)4.I 115.receiving report 验收报告
t-iXY0%& KtL?,zi 116.gross margin 毛利
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xr;] 117.manufacturing overhead 制造费用
|p&EP2?T .EL3}6"A 118.material requisition 领料单
,bl }@0A $h{m")] 119.inventory-taking 存货盘点
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(4cdkL Hyy b0c^= 121.stock certificate 股票
I]v2-rB&- z/1$G" 122.audit report 审计报告
:}zyd;Rc !HDb{f 123.entity 被审计单位
G|rE\h 2w Y0 a[Lb0 124.addressee of the audit report 审计报告的收件人
sX%n` L "kyCY9)% 125.unqualified opinion 无保留意见
?n`m ~~OFymQ%?q 126.qualified opinion 保留意见
q5SPyfE[ Kq3c Kp4 127.disclaimer of opinion 无法表示意见
ls^Z"9P "CJ~BJI% 128.adverse opinion 否定意见
8~C_ng-wn eUA]OF@ 查看《
注会考试《审计》中的128个英文单词(一) 》
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