61.assessed level of material misstatement risk 重大错报风险的评估水平
^yVl"/ PGX+p+wB 62.simall business 小规模企业
CDCC1B G" hY=I5[* 63.accounting system
会计系统
6+PGwCS &t3Jv{ 64.test of control 控制测试
c;!9 \1sr fj+O'X 65.walk-through test 穿行测试
88o:NJ}_ (("OYj 66.communication 沟通
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73=7PZ 'n4u-pM(nB 67.flow chart 流程图
HJ@5B" ( 3;`bvYH" 68.reperformance of internal control 重新执行
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审计证据
MZ~.(& (.Xr#;\( 70.substantive procedures 实质性程序
.'lN4x tlGWl0V?7Q 71.assertions 认定
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a 72.esistence 存在
/s`;9)G]9 o5 WW{)Q 73.occurrence 发生
H.~bD[gA VGZ6 74.completeness 完整性
2 ~-( A KB+]eI-h 75.rights and obligations 权利和义务
98UlNP 4bI*jEc\[ 76.valuation and allocation 计价和分摊
?v.Gn9Z& :hP58 }Q$ 77.cutoff 截止
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q[c Etp28h d?7BxYaa 79.classification 分类
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t6Tcy =P]GPEz_ 80.inspection 检查
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#7 IG|\:Xz 81.supervision of counting 监盘
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wPH+n-&e ,q</@}.\wN 83.confirmation 函证
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hf \h#9oPy 84.computation 计算
0N5bPb $1e pf 85.analytical procedures 分析程序
o4~kX Z4@y?fv7s 86.vouch 核对
^Y 7U1I -tyaE 87.trace 追查
}Vl^EAR Ja [#[BJ? 88.audit sampling 审计抽样
Q|//Z TQ-KkH}y 89.error 误差
8\_*1h40s jY+Do:#/wO 90.expected error 预期误差
PL@7KDQ <kbnu7?a* 91.population 总体
NCDxcz;Gb sam[s4@eQ 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
(hsZ O6]u!NqG 94.sampling unit 抽样单位
:rmauKR ~`[8"YUL 95.statistical sampling 统计抽样
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BJvZ}Q 96.tolerable error 可容忍误差
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/ 97.the risk of under reliance 信赖不足风险
eJaUmK: 3'^S3W% 98.the risk of over reliance 信赖过度风险
4if\5 P:j A]xCF{*)& 99.the risk of incorrect rejection 误拒风险
#ovM(Mld BA*&N>a 100. the risk of incorrect acceptance 误受风险
U'M|=I' 2@*<9-9 101.working trial balance 试算平衡表
=mLeMk/7 w _yJ|`g]U3 102.index and cross-referencing 索引和交叉索引
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^IlSs 103.cash receipt 现金收入
r0u J$/! r\RFDj 104.cash disbursement 现金支出
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|4 105.bank statement 银行对账单
`u=oeM: C*Xik9n 106.bank reconciliation 银行存款余额调节表
z}3di5+P g-|Kyhr?= 107.balance sheet date
资产负债表日
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s 108.net realizable value 可变现净值
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B\b% 4znH$M>bU 109.storeroom 仓库
$E @ouX? F {/>u(@3 110.sale invoice 销售发票
,z oB0([ ?-S8yqe 111.price list 价目表
"]<w x_!+} bw020@O* 112.positive confirmation request 积极式询证函
z2v<a{e T;J7+0 113.negative confirmation request 消极式询证函
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y,V6h*x2 115.receiving report 验收报告
]2PQ X4t0 V07VwVD 116.gross margin 毛利
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?$y? @wMQC\Z 117.manufacturing overhead 制造费用
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*{n2 118.material requisition 领料单
F$[)Bd /" G LoiH#R 119.inventory-taking 存货盘点
u?H@C)P dDo6fP2 120.bond certificate 债券
aj?2jU~Pq 9lKRL'QR 121.stock certificate 股票
CuIqh BW! ]I8]mUiUH 122.audit report 审计报告
WqR7uiCi C/bxfp{? 123.entity 被审计单位
;eP_;N5+J D$QGL I9( 124.addressee of the audit report 审计报告的收件人
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j} 125.unqualified opinion 无保留意见
)=y.^@UT@ vUqe.?5 126.qualified opinion 保留意见
9uKOR7.zbo LNaeB(z" 127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见
lx`q *&E ?vMK'" 查看《
注会考试《审计》中的128个英文单词(一) 》
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