61.assessed level of material misstatement risk 重大错报风险的评估水平
XdjM/hB{fD FJomUVR . 62.simall business 小规模企业
4qXO8T#~J= t Sran 63.accounting system
会计系统
q@8Jc[\d P~`gWGC} 64.test of control 控制测试
^0py uOUgU$%zqH 65.walk-through test 穿行测试
W5PNp%+KE uMKO^D 66.communication 沟通
"c` $U]M% 2kb<;Eh`G 67.flow chart 流程图
`ECT8 n4\UoKq 68.reperformance of internal control 重新执行
PKFjM~J |fqYMhA U 69.audit evidence
审计证据
kKL'rT6z W6J%x[>Z 70.substantive procedures 实质性程序
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dm@ AGu#*,K 71.assertions 认定
Q46^i7= 5IE3[a%X 72.esistence 存在
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Bg"b/kF F|pM$Kd` 73.occurrence 发生
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*PE2 '[(]62j 74.completeness 完整性
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e?y 75.rights and obligations 权利和义务
36"-cGNr{ N$]B$vv 76.valuation and allocation 计价和分摊
35=kZXwG+4 #$W02L8 77.cutoff 截止
8p D$/ &iKy 78.accuracy 准确性
~+DPq|-O X)7_@,7 79.classification 分类
4P(muOS z5.Uv/n\1 80.inspection 检查
@A32|p} 1.Kun !w 81.supervision of counting 监盘
8R|!$P =T"R_3[NC 82.observation 观察
'kBg3E$y ;IyA"C(i 83.confirmation 函证
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HTl\z 84.computation 计算
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zI-]K,! 85.analytical procedures 分析程序
((0nJJjz E;v#' 86.vouch 核对
w{F{7X$^ Q$,AQyBlqc 87.trace 追查
RvQa&r5l 1N\/61+aA 88.audit sampling 审计抽样
4# +i\H` \dAs<${( 89.error 误差
V[DiN~H [G!#y 90.expected error 预期误差
2F7( Y) T)c<tIr6 91.population 总体
tKS'#y!R T'6MAxEZUq 92.sampling risk 抽样风险
jxc^OsYj Cb}I-GtO 93.non- sampling risk 非抽样风险
{$>Pg/ I<+EXH%1, 94.sampling unit 抽样单位
trx y3k; 6W\G i> 95.statistical sampling 统计抽样
=D~>$Y XrUc` 96.tolerable error 可容忍误差
d#8 n<NM 7q%xF#mK= 97.the risk of under reliance 信赖不足风险
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Wn%b}{9Fb gwGw 99.the risk of incorrect rejection 误拒风险
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W#s)iDi 100. the risk of incorrect acceptance 误受风险
,,G[360 ,A%p9 101.working trial balance 试算平衡表
/@ww"dmqU 7Is:hx|: 102.index and cross-referencing 索引和交叉索引
\s?8}k /hN;\Z[@ 103.cash receipt 现金收入
3N[Rrxe2 XCyU)[wY 104.cash disbursement 现金支出
{8* d{0l do.AesdXaq 105.bank statement 银行对账单
4`e[gvh i 558&: 106.bank reconciliation 银行存款余额调节表
I>EEUQR/$H j:2TicHD
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资产负债表日
g@2KnzD F|a'^:Qs 108.net realizable value 可变现净值
[H[L};%=j uf^HDrr<L 109.storeroom 仓库
4mHk,Dd9, 1/f{1k 110.sale invoice 销售发票
=Y- .=}jp; !,|-{": 111.price list 价目表
jiejs* uH&B=w 112.positive confirmation request 积极式询证函
s0O]vDTR,H e9R H[: 113.negative confirmation request 消极式询证函
xtBu]I)% PI.Zd1r 114.purchase requisition 请购单
1xEFMHjy jM}(?^@ 115.receiving report 验收报告
{/j gB"9 -7KoR}Ck! 116.gross margin 毛利
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\]-" ODEFs?%' 117.manufacturing overhead 制造费用
!r8_'K5R( I_m3|VCa|t 118.material requisition 领料单
bcq&yL'D %:s+5*SKe 119.inventory-taking 存货盘点
z/]]u.UP RFLfvD< 120.bond certificate 债券
u`ryCZo#g !w}b}+]GB 121.stock certificate 股票
?[uHRBR' q9wObOS$ 122.audit report 审计报告
Pr:\zI h'HI92; [ 123.entity 被审计单位
2!6E~<~HC Y&1N*@YP 124.addressee of the audit report 审计报告的收件人
$4mCtonP= >8ryA$ 125.unqualified opinion 无保留意见
UEx13!iFo Y7zs)W8xTT 126.qualified opinion 保留意见
&~Y%0&F,& Z($i+L% . 127.disclaimer of opinion 无法表示意见
GM8Q#vc 1c{m
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Wco2i m b}DC|?~M 查看《
注会考试《审计》中的128个英文单词(一) 》
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