61.assessed level of material misstatement risk 重大错报风险的评估水平
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hr.N+ ^|Bpo( 62.simall business 小规模企业
7bcl^~lY 4rXjso| 63.accounting system
会计系统
f0 iYP NlLgXn! 64.test of control 控制测试
OJX* :Q gZkjh{rQ 65.walk-through test 穿行测试
Py?EA*(d# ynkPI6o 66.communication 沟通
~:h-m\=8Y )1de<# qM 67.flow chart 流程图
~\4`tc 4n1-@qTPF~ 68.reperformance of internal control 重新执行
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审计证据
kFCjko .4I"[$?Q 70.substantive procedures 实质性程序
f(=3'wQ ~r(/)w\ 71.assertions 认定
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QO9 /! 72.esistence 存在
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73.occurrence 发生
gie.K1@| a-nf5w>&q 74.completeness 完整性
UD.&p'^ /{ ,V$PV,G 75.rights and obligations 权利和义务
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4!SO5T 76.valuation and allocation 计价和分摊
-v]vm3Na <<Zt.!hS 77.cutoff 截止
3RYg-$NK[ D)0pm?*5A 78.accuracy 准确性
i,k.#Vx[m cSMiNR 79.classification 分类
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N s>d /9 b 80.inspection 检查
iEe<+Eyns ;0R|#9oX_ 81.supervision of counting 监盘
W.nQYH I@sXmC2$\ 82.observation 观察
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$x%3^{G 83.confirmation 函证
a?^xEye oh>X/uj 84.computation 计算
g)o?nAr h ~\bJ*Zp 85.analytical procedures 分析程序
C3m](%? kaKV{;UM 86.vouch 核对
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d?[ 87.trace 追查
_PI w""ssr I $5*Puy# 88.audit sampling 审计抽样
?/EyfTex ,7wxVR%Ys 89.error 误差
V={`k$p f;Cu@z{b 90.expected error 预期误差
47(/K2 qa|"kRCO 91.population 总体
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VA ;'\#+GZ9p 92.sampling risk 抽样风险
lDBn3U&z> d{~5tv- H 93.non- sampling risk 非抽样风险
i2h,=NHJh? >icL,n"] 94.sampling unit 抽样单位
jsXj9:X I p_K``JE 95.statistical sampling 统计抽样
!i"Z K5oVB,z) 96.tolerable error 可容忍误差
n\U3f M>N 'Fe1]B"Y 97.the risk of under reliance 信赖不足风险
o*d+W7l b[mAkm?9+1 98.the risk of over reliance 信赖过度风险
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P3t~ &n|S:"B 99.the risk of incorrect rejection 误拒风险
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l <%@S-+D`] 100. the risk of incorrect acceptance 误受风险
)ifEgBT :tc]@0+ 101.working trial balance 试算平衡表
}!^/<|$= jl!rCOLt4 102.index and cross-referencing 索引和交叉索引
,g2oqq ? {95z\UE} 103.cash receipt 现金收入
I eQF+Xz @R!f(\ 104.cash disbursement 现金支出
>9h@Dj[|! U?%1:-#F 105.bank statement 银行对账单
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]kRA8= AqD)2O{VO 106.bank reconciliation 银行存款余额调节表
zsQhydTR AbWnDqv 107.balance sheet date
资产负债表日
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O ,gvv297 108.net realizable value 可变现净值
2J^jSgr50d L `fDc 109.storeroom 仓库
ywPFL/@ rQW&$M 110.sale invoice 销售发票
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B %|cp+/ K):MT[/" 112.positive confirmation request 积极式询证函
,mu=#}a@} f* +eu@ 113.negative confirmation request 消极式询证函
r306`)kX DOr()X 114.purchase requisition 请购单
Z+zx*(X "IK QFt' 115.receiving report 验收报告
**zh>Y}6 ?5%0zMC 116.gross margin 毛利
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w(sD}YA) -I#]#i@gX 118.material requisition 领料单
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*?k~n9n5U 7~t,Pt) 120.bond certificate 债券
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KUr}?sdz ) o)k~6uT 122.audit report 审计报告
1:.0^?Gz ur'a{BI2R 123.entity 被审计单位
LX4*3c|i, 9~6FWBt 124.addressee of the audit report 审计报告的收件人
(s/hK '?q \mi 125.unqualified opinion 无保留意见
MjO.s+I $)L=MEdx 126.qualified opinion 保留意见
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q :{iS0qJ 127.disclaimer of opinion 无法表示意见
l s(lL\ R7/"ye:7J 128.adverse opinion 否定意见
4X0k1Fw)Y w8|38m 查看《
注会考试《审计》中的128个英文单词(一) 》
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