61.assessed level of material misstatement risk 重大错报风险的评估水平
qMLD)rL 7T1=q{#M 62.simall business 小规模企业
<4P4u*/o w)Q0_2p. 63.accounting system
会计系统
#)C[5?{SNq =>M^02" 64.test of control 控制测试
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e\n 89o/F+ _b 65.walk-through test 穿行测试
@}@Z8$G^ _NMm/]mN / 66.communication 沟通
QKr,g ;\=M;Zt 67.flow chart 流程图
W3 'q\+ *T5!{ 68.reperformance of internal control 重新执行
mT.u0KUIy &ge "x{,? 69.audit evidence
审计证据
=~=*&I4Dp y *fDwd~ 70.substantive procedures 实质性程序
BFo5\l:q8 FQqI<6; 71.assertions 认定
eD*A) P@9t;dZN 72.esistence 存在
e A#;AQm =5kY6%E7c 73.occurrence 发生
ZuS0DPS`L iZM+JqfU|D 74.completeness 完整性
vTJ}8 )?X-(4 75.rights and obligations 权利和义务
yF"1#{*y 5u*-L_ 76.valuation and allocation 计价和分摊
Sgp;@4`M k3)dEH1z 77.cutoff 截止
|Z=^`J $shoasSuI 78.accuracy 准确性
A'jP7P 0V'nK V"| 79.classification 分类
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BU 0@H|n^Md# 80.inspection 检查
L#+q]j+ f!!V${)X 81.supervision of counting 监盘
G>1eFBh } \}p6v } 82.observation 观察
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Vit .ys6"V|31 83.confirmation 函证
%<an9WMF W9D86]3Y 84.computation 计算
6^%68N1k A-T]9f9 85.analytical procedures 分析程序
Aq0S-HKF ~%SH3$ 86.vouch 核对
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p<6* 87.trace 追查
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4f/Z 88.audit sampling 审计抽样
J|w\@inQ ev#;t@^ 89.error 误差
&Nczv"TM {j:hod@-:5 90.expected error 预期误差
d*~ICir7 #m{UrTC 91.population 总体
rld67'KcE ;S57w1PbVA 92.sampling risk 抽样风险
+(C6#R<LI $CY't'6Hn 93.non- sampling risk 非抽样风险
rz@=pR : DsT>3 94.sampling unit 抽样单位
kX>f^U{j Bc6|n :;u 95.statistical sampling 统计抽样
t5#rps\; Lz:(6`S 96.tolerable error 可容忍误差
}lfnnK# L7VG`h; 97.the risk of under reliance 信赖不足风险
"QWq_R 2UFv9 98.the risk of over reliance 信赖过度风险
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[^.Sg 99.the risk of incorrect rejection 误拒风险
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<X 100. the risk of incorrect acceptance 误受风险
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87}H 101.working trial balance 试算平衡表
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Ge0hl[n 102.index and cross-referencing 索引和交叉索引
OujCb^Rm p\JfFfC 103.cash receipt 现金收入
%YSu8G_t wAxrc+ 104.cash disbursement 现金支出
T`Mf]s)* k&.Jk
B" 105.bank statement 银行对账单
?_Q/}@` ~d6DD;`K 106.bank reconciliation 银行存款余额调节表
#_(jS+lP?k 86\S?=J-b 107.balance sheet date
资产负债表日
uvV;Mlo] L30$%G| 108.net realizable value 可变现净值
`/~8}Y{ .F(i/)vaq| 109.storeroom 仓库
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NsC} 110.sale invoice 销售发票
i}o[- S4 ;Hj~n+ 111.price list 价目表
=<NljOR4` ltD37QZQ 112.positive confirmation request 积极式询证函
a(v>Q*zNP >B2q+tA 113.negative confirmation request 消极式询证函
S}ECW,K %o:2^5\W 114.purchase requisition 请购单
K!] 1oy'V ]sGHG^I6 115.receiving report 验收报告
9 `w) * C6a?] 116.gross margin 毛利
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4?W@ L[20m(6? 117.manufacturing overhead 制造费用
zA!0l*H A^2Uzmzl? 118.material requisition 领料单
;x8k[p~2 ?1[\! 119.inventory-taking 存货盘点
/M*a,o ZU9c 5/J 120.bond certificate 债券
{nvLPUL !k/Pv\j/R 121.stock certificate 股票
(<Th=Fns? U=o"32n+ 122.audit report 审计报告
+ke1Cn'[ @bnG:np 123.entity 被审计单位
o, !T2&} 0sh/|`\ 124.addressee of the audit report 审计报告的收件人
l$jxLZ }oKG}wgY 125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见
W5' 3$,X9 1& '8Y 127.disclaimer of opinion 无法表示意见
vQa'S-@u bug
Ot7 128.adverse opinion 否定意见
KV*xApb9y TcGoSj<Z 查看《
注会考试《审计》中的128个英文单词(一) 》
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