61.assessed level of material misstatement risk 重大错报风险的评估水平
`[0.G0i LBk1Qw}- 62.simall business 小规模企业
\=?f4*4|/ GE\@mu *pO 63.accounting system
会计系统
>}\!'3)_ D[x0sly 64.test of control 控制测试
JVD#wwic & ;ie+/B 65.walk-through test 穿行测试
.36z =1!wep" 66.communication 沟通
Jk!}z+X'A ~N&j6wHg# 67.flow chart 流程图
wv|:-8V QHUoAa`6v 68.reperformance of internal control 重新执行
\h~;n)FI N1jj\.nB 69.audit evidence
审计证据
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h 70.substantive procedures 实质性程序
wLAGe'GX 'Q Ff 7A 71.assertions 认定
S^HuQe!# oC#@9>+@+" 72.esistence 存在
'-p<E"#4Z L5Rj;qhi 73.occurrence 发生
(y7U}Sb' CaX&T2( 74.completeness 完整性
V/j+Z1ZW ]xBQ7Xqf| 75.rights and obligations 权利和义务
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}4 76.valuation and allocation 计价和分摊
-z)I;R /m%i"kki 77.cutoff 截止
D0/ \ J 6U3}SO=y 78.accuracy 准确性
|XzqP +t }A'QXtI/G 79.classification 分类
Y-hGHnh]' '9>z4G*Td 80.inspection 检查
m;)[gF 3de<H=H' 81.supervision of counting 监盘
`%EMhk EtK,C~C}8 82.observation 观察
/!rH DcR }bz v&k 83.confirmation 函证
#lRkp.e J'`,];su 84.computation 计算
!>W _3Ea @x3x/gU 85.analytical procedures 分析程序
pPem;i^~ hJ 4]GA' 86.vouch 核对
B v/]>Z 23BzD^2a 87.trace 追查
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eiz7 88.audit sampling 审计抽样
02q]^3 xG@zy4 89.error 误差
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}5 90.expected error 预期误差
WDNuR#J? 5rK7nLb 91.population 总体
ZgVYC4=Q-\ `j{5$X 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
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Uv63 94.sampling unit 抽样单位
/co^swz _PZGns,u 95.statistical sampling 统计抽样
yPL1(i; |fkz=*rn 96.tolerable error 可容忍误差
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xv 97.the risk of under reliance 信赖不足风险
//S/pCqED c L}}^ 98.the risk of over reliance 信赖过度风险
8%q:lI i;>Yx# 99.the risk of incorrect rejection 误拒风险
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Xj`/ H5j6$y|I|N 100. the risk of incorrect acceptance 误受风险
qKag'0e D&KRJQ/ 101.working trial balance 试算平衡表
{Hg.ctam yU]NgG=z:- 102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入
9bd $mp h3U| ~h 104.cash disbursement 现金支出
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.~Vh0Q, 105.bank statement 银行对账单
1{{z[w# *\><MXx 106.bank reconciliation 银行存款余额调节表
[S;ceORx tGv5pe*r 107.balance sheet date
资产负债表日
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1 5nC#<EE 108.net realizable value 可变现净值
5'=\$Ob =wbgZr^2 109.storeroom 仓库
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110.sale invoice 销售发票
6 z(7l sI>I 111.price list 价目表
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Mh 112.positive confirmation request 积极式询证函
H8@1Kt x UM,"+h 113.negative confirmation request 消极式询证函
cCOw7< 5Us$.p 114.purchase requisition 请购单
&5k$v^W5 SStaS<q' 115.receiving report 验收报告
&GMBvmP zl8O @g 116.gross margin 毛利
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v__n>*x REqQJ7a/ 118.material requisition 领料单
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' 119.inventory-taking 存货盘点
"&!7wH ,A jUnS&1]MF 120.bond certificate 债券
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fUP Jc8^m0_ 121.stock certificate 股票
b2rlj6d _"nzo4e0 122.audit report 审计报告
~@Yiwp\" C1/qiSHsh 123.entity 被审计单位
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'F-;uN 124.addressee of the audit report 审计报告的收件人
XR2Gw4] ldFK3+V 125.unqualified opinion 无保留意见
OGA_3|[S lQ5d.}O& 126.qualified opinion 保留意见
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(\6Z_A R9+0ZoS 127.disclaimer of opinion 无法表示意见
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HRP 128.adverse opinion 否定意见
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IP? UYLCzv~W 查看《
注会考试《审计》中的128个英文单词(一) 》
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