61.assessed level of material misstatement risk 重大错报风险的评估水平
yAyq-G"sO {`KRr:w 62.simall business 小规模企业
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[w&R 63.accounting system
会计系统
6 +2M$3_U )P|&o%E 64.test of control 控制测试
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]U' =uG}pgh0 65.walk-through test 穿行测试
#gQaNc? _zuX6DO 66.communication 沟通
R}T8cVxc Of@LEEh6 67.flow chart 流程图
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G[|/3 68.reperformance of internal control 重新执行
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审计证据
C]- !uLy ]i)g!J8f- 70.substantive procedures 实质性程序
+xL*`fn m,3H] 71.assertions 认定
/[<1D|f% k1h>8z.Tg 72.esistence 存在
@Q%9b )\\ j92X"yB 73.occurrence 发生
LtK= nK s+fjQo4 74.completeness 完整性
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wX P #PRzt 75.rights and obligations 权利和义务
/%F}vW(! |qAU\m"Pc 76.valuation and allocation 计价和分摊
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:L *ydh.R<hb 77.cutoff 截止
s^vw]D mD"[z}r) 78.accuracy 准确性
>@ : m#d ]iq2_{q 79.classification 分类
~'.SmXZs pl4:>4l/ 80.inspection 检查
2m8|0E|@ 6[k7e!& 81.supervision of counting 监盘
?cvV~&$gc 3ss0/\3P 82.observation 观察
t(.jJ>|+* ZR[6- 83.confirmation 函证
-(FhjIr %s;=H)8 84.computation 计算
YLU.]UC ;x|LB>. 85.analytical procedures 分析程序
+YFA Zv7` g)**)mz[ 86.vouch 核对
`=.A])> zu!# 87.trace 追查
\;FE@ ny'wS 88.audit sampling 审计抽样
eelkK,4 OTmw/ #ug 89.error 误差
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*x G& 90.expected error 预期误差
6$5?%ZLJ XlaGR2-% 91.population 总体
F5s`AjU mJYG k_ua 92.sampling risk 抽样风险
o ?`LZd:{ (/^dyG|X' 93.non- sampling risk 非抽样风险
VTl\'>(Cl #!>QXiyR 94.sampling unit 抽样单位
3jzmiS] )TtYm3, 95.statistical sampling 统计抽样
Kj/{V szw|`S>o 96.tolerable error 可容忍误差
dml,|k= dhCrcYn 97.the risk of under reliance 信赖不足风险
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_ ?Hrj}K27 98.the risk of over reliance 信赖过度风险
T/nG\WZbZn `7$Sga6M 99.the risk of incorrect rejection 误拒风险
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%dg9$@ s)-O{5;U 100. the risk of incorrect acceptance 误受风险
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() 101.working trial balance 试算平衡表
N;|:Ks#! gaC[%M 102.index and cross-referencing 索引和交叉索引
j|DjO?._' Rz:1(^oA 103.cash receipt 现金收入
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dQ0gIa 104.cash disbursement 现金支出
4sM9~zC5 &j!q9F 105.bank statement 银行对账单
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mi5 I2^@>/p8\( 106.bank reconciliation 银行存款余额调节表
t+tD z`2Ais@ao 107.balance sheet date
资产负债表日
Rl[SqmnI)@ YGsg0I't 108.net realizable value 可变现净值
2"pFAQBw~i _`d=0l*8 109.storeroom 仓库
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*YvveW C)(/NGf 110.sale invoice 销售发票
,wB)hp YtFH@M 111.price list 价目表
y*vg9`$k 0kxe5*-| 112.positive confirmation request 积极式询证函
\o<&s{6L |gwGCa+ 113.negative confirmation request 消极式询证函
* amZ ;9)A+bD] 114.purchase requisition 请购单
Q4B(NYEu( ,#8H9<O9t 115.receiving report 验收报告
LjY@b 7$A=|/'nSA 116.gross margin 毛利
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Xp?WoC N j*L-sU 118.material requisition 领料单
ur JR[$p /ULO#CN?; 119.inventory-taking 存货盘点
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31 _qU;`Q 120.bond certificate 债券
&]jCoBj+_ miEf<<L#z 121.stock certificate 股票
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)!d M2piJ'T4u 122.audit report 审计报告
ds:&{~7L<T nV>=n,+s" 123.entity 被审计单位
G4{TJ,~ @jT=SFf 124.addressee of the audit report 审计报告的收件人
t6! B qLk7C0 125.unqualified opinion 无保留意见
JTdcLmL y;ymyy& 126.qualified opinion 保留意见
a{+;&j[! x>[f+Tc 127.disclaimer of opinion 无法表示意见
=g<Y[Fi2 ^^kL.C Ym 128.adverse opinion 否定意见
9YVr9BM'K naiy] oY" 查看《
注会考试《审计》中的128个英文单词(一) 》
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