61.assessed level of material misstatement risk 重大错报风险的评估水平
M9V-$ _) r<FQX3 62.simall business 小规模企业
E#h~V5Tf 52<~K 63.accounting system
会计系统
SgSk!lj $Qq_qTJu?G 64.test of control 控制测试
:Ee ?K NV!4(_~ 65.walk-through test 穿行测试
Wu{&;$ o8D{dS>,PL 66.communication 沟通
c/$*%J< W]LQ &f 67.flow chart 流程图
uZ[/%GTX{) eti9nPjG 68.reperformance of internal control 重新执行
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审计证据
i=da,W=0 (@?eLJlT 70.substantive procedures 实质性程序
6:RMU u`p_.n:5) 71.assertions 认定
DNho%Xk F^sw0 .b 72.esistence 存在
J8h7e}n? .wri5 73.occurrence 发生
-h9#G{2W[ D{svR-~T 74.completeness 完整性
,|x\MHd?t_ "w^Nu6 75.rights and obligations 权利和义务
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~n3iNkP }@*I+\W/ 76.valuation and allocation 计价和分摊
nhT;b,G.Z Mryn>b`cB 77.cutoff 截止
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@uI <%r h/r 78.accuracy 准确性
Gy^FrF %L cH>sV 79.classification 分类
}MjQP R @{bb'q['@ 80.inspection 检查
9i[4"&K uri*lC 81.supervision of counting 监盘
GRQ_+K ,7I},sZj 82.observation 观察
zg7G^!PU AJ4r/b} 83.confirmation 函证
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84.computation 计算
#jgqkMOd,j E4i@|jE~) 85.analytical procedures 分析程序
kXCY))vnn skK*OO2- 86.vouch 核对
R%W@~o\p] 59K} 87.trace 追查
QD}1?)} @5GBuu^j 88.audit sampling 审计抽样
@jKDj]\ 9[,s4sxH 89.error 误差
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90.expected error 预期误差
t,1in4sN e|~C?Ow'J 91.population 总体
BMY>a To">DOt 92.sampling risk 抽样风险
(>mi!: 44Q9 *." 93.non- sampling risk 非抽样风险
)]tvwEo psu OJ- 94.sampling unit 抽样单位
Y[h#hZ PM8Ks?P#u 95.statistical sampling 统计抽样
n{L:MT9TD w)^\_uAlS 96.tolerable error 可容忍误差
7Zo&+ \w3%[+c 97.the risk of under reliance 信赖不足风险
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Hw y5G; Y>G*'[U 99.the risk of incorrect rejection 误拒风险
RA}U#D:$i d&5c_6oW 100. the risk of incorrect acceptance 误受风险
k06xz#pL ?Q;kZmQl 101.working trial balance 试算平衡表
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''9z)2 8.[&wyU 102.index and cross-referencing 索引和交叉索引
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p$vU3 &adY 103.cash receipt 现金收入
|7]?>- hEWx. 104.cash disbursement 现金支出
fEB195#@9 wZ$tJQO 105.bank statement 银行对账单
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" {s,^b|I2#U 106.bank reconciliation 银行存款余额调节表
is9}ePC7Xu Zd8drT'@# 107.balance sheet date
资产负债表日
ix^gAot :4%<Rp 108.net realizable value 可变现净值
Q!YF!WoBX 9LH=3Qt 109.storeroom 仓库
1;aF5~& 75kKDR}6 110.sale invoice 销售发票
tCX9:2c Wgav>7!9 111.price list 价目表
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: '!Hhd![\=| 112.positive confirmation request 积极式询证函
7AI3|Ts]p |3S'8OeCI 113.negative confirmation request 消极式询证函
] xb]8] vc )9Re$ 114.purchase requisition 请购单
Ica3 09G9nu ;&{ 115.receiving report 验收报告
n"mJEkHE a#^_"GX 116.gross margin 毛利
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+ =x=1uXQv5 117.manufacturing overhead 制造费用
XpR.rq$] L^3~gM"! 118.material requisition 领料单
f( ]R/'o @55bE\E?@ 119.inventory-taking 存货盘点
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Yr5iZ~V$ 'CS^2Z 121.stock certificate 股票
giaD9$C #!w:_T% 122.audit report 审计报告
-Uzc"Lx B ^uC"dfH 123.entity 被审计单位
`@4 2jG}* Rl y jOf{0 124.addressee of the audit report 审计报告的收件人
)!N2'Ld y=-{Q 125.unqualified opinion 无保留意见
Km[]^;6 :/>7$)+ 126.qualified opinion 保留意见
g4zT(,ZY 2^cAK t6bC 127.disclaimer of opinion 无法表示意见
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3caI 128.adverse opinion 否定意见
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[CY v;K{|zUdB 查看《
注会考试《审计》中的128个英文单词(一) 》
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