61.assessed level of material misstatement risk 重大错报风险的评估水平
ly_8p63- Akws I@@ 62.simall business 小规模企业
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F# #W.vX=/* 63.accounting system
会计系统
yc`3) *(5T?p[7 64.test of control 控制测试
B~@Gfb>`' nz#eJ 65.walk-through test 穿行测试
;n|%W,b- Hr7pcz/#l 66.communication 沟通
r1}1lJ>7H f<|*^+ 67.flow chart 流程图
u]`0QxvZ '{.8tT?tJ 68.reperformance of internal control 重新执行
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审计证据
,!PV0(F( m6}_kzFz 70.substantive procedures 实质性程序
i\DU<lD5VN L`wr~E2u 71.assertions 认定
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: 4M6[5RAW{ 72.esistence 存在
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AGO"), BJ'pe[Xa5 74.completeness 完整性
zKaj<Og hd(TKFL^y 75.rights and obligations 权利和义务
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E9@ 4}UJBb? 76.valuation and allocation 计价和分摊
4vvQ7e7 ,q7FK z{ 77.cutoff 截止
8$Zwk7 w8A Z#^|h0 78.accuracy 准确性
R9"}-A |B'4wF> 79.classification 分类
3)2{c G$QN_h,} 80.inspection 检查
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9.s ]|=`-)AP3 81.supervision of counting 监盘
1,]FLsuy 0L ,!o[L* 82.observation 观察
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d+ZXi' sX*L[3!vN 84.computation 计算
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85.analytical procedures 分析程序
UWK|_RT6SA \DBEs02 86.vouch 核对
f4F%\ " >msQ@Ch 87.trace 追查
_6`GHx V\e1NS 88.audit sampling 审计抽样
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8k } bKzG5|Qu 89.error 误差
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C 91.population 总体
""|;5kJS4 rwio>4= 92.sampling risk 抽样风险
kt\,$.v8 b?lRada{I 93.non- sampling risk 非抽样风险
9k6/D.Dz H Vhd#Q; 94.sampling unit 抽样单位
6%:~.ZfN u?g&(h 95.statistical sampling 统计抽样
~{-Ka>A PlK3; 96.tolerable error 可容忍误差
Q>9bKP 'jO8C2Th% 97.the risk of under reliance 信赖不足风险
7'Hh^0< +{m+aHk 98.the risk of over reliance 信赖过度风险
=n_z `I 4`fV_H.8 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
kzNRRs\e |!7leL 101.working trial balance 试算平衡表
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6Q(mRl 102.index and cross-referencing 索引和交叉索引
?9!9lSH6% V[]Pya|s+ 103.cash receipt 现金收入
>j$aY ST~YO 104.cash disbursement 现金支出
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B!8X?8D 105.bank statement 银行对账单
&5bIM>)v [wiB1{/Ls. 106.bank reconciliation 银行存款余额调节表
[Ob'E!;< *A8Et5HAv 107.balance sheet date
资产负债表日
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?*r%*CL 108.net realizable value 可变现净值
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109.storeroom 仓库
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0Qo( OI78wG 110.sale invoice 销售发票
\*qradgx$ }Qe(6'l_ 111.price list 价目表
|`Yn'Mj8rm YWD gRb 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
1>Vq<z R^sgafGl= 114.purchase requisition 请购单
9) $[W r&+C% 115.receiving report 验收报告
NZADHO@0 H\ E%.QIx 116.gross margin 毛利
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U JC~4B3! 117.manufacturing overhead 制造费用
gzH;`, FwHqID_!:l 118.material requisition 领料单
jq8TfJ| -%P}LaC< 119.inventory-taking 存货盘点
S?a4IK 9^N(s7s 120.bond certificate 债券
f}4A,%:1 HINk&)FC 121.stock certificate 股票
V?)V2>] :[f[-F 122.audit report 审计报告
.3n\~Sn n5BD0q 123.entity 被审计单位
7r)]9_[( p1i}fGS 124.addressee of the audit report 审计报告的收件人
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g 5 $$Cav 125.unqualified opinion 无保留意见
61&{I>~1 NG:4Q.G1g 126.qualified opinion 保留意见
UWS 91GN@ uV@'898%5 127.disclaimer of opinion 无法表示意见
Fv$w:r]q6 _/cX!/" 128.adverse opinion 否定意见
q@XJ,e1A @p^EXc*| 查看《
注会考试《审计》中的128个英文单词(一) 》
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