61.assessed level of material misstatement risk 重大错报风险的评估水平
=[+&({ %U7f9 62.simall business 小规模企业
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会计系统
%ko 8P V2%wb\_z 64.test of control 控制测试
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~X;M"U 65.walk-through test 穿行测试
v6\2mc. dRa<,@1" 66.communication 沟通
oJT@'{;*z `kSCH; mwP 67.flow chart 流程图
E(_I3mftm y(h(mr 68.reperformance of internal control 重新执行
_|:bac8pL OZm[iH 69.audit evidence
审计证据
K<JP9t6Qd 9z/_`Xd_ 70.substantive procedures 实质性程序
5q`)jd !*) 9[E$>o"% 71.assertions 认定
$yFuaqG`Wo 5yi q# 72.esistence 存在
^X%4@,AE bnu0*Zg> 73.occurrence 发生
no6]{qn=6 <9tG_ 74.completeness 完整性
t~K!["g G%jJ>T4 75.rights and obligations 权利和义务
RyWOiQk; -xIhN?r) 76.valuation and allocation 计价和分摊
72vGfT2HtZ 1|w:xG^ 77.cutoff 截止
gr{Sh`Cm- p!QneeA`&X 78.accuracy 准确性
4$GRCq5N; *"{Z?< 3 79.classification 分类
W?J[K;< To%*)a 80.inspection 检查
-0WCwv !&jgcw/E 81.supervision of counting 监盘
Rbc2g"] '/gwC7*-& 82.observation 观察
6 Ok=q:; I jztj 83.confirmation 函证
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C3lf- qq3Qd,$Z 84.computation 计算
XfK.Fj~- )TG0m= * 85.analytical procedures 分析程序
i3&B%JiLX ^_h7!=W 86.vouch 核对
h]DECd{ #]a51Vss 87.trace 追查
rIfGmh%H ~w9=Fd6 88.audit sampling 审计抽样
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89.error 误差
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$t; JP,(4h* 90.expected error 预期误差
(Cd{#j< jy@i(@Z 91.population 总体
J}_Dpb [L /A))"D 92.sampling risk 抽样风险
:`^3MMLO LI;Efy L 93.non- sampling risk 非抽样风险
bKMR7&e.Ep v;}`?@G 94.sampling unit 抽样单位
o"}&qA; OPt;G,$ta 95.statistical sampling 统计抽样
I&fh :8-gm"awL5 96.tolerable error 可容忍误差
5h=TV [gns8F#H\ 97.the risk of under reliance 信赖不足风险
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|J? Ar7mH4M 98.the risk of over reliance 信赖过度风险
,\9m At1O u}LX,B-n( 99.the risk of incorrect rejection 误拒风险
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6u,^: 100. the risk of incorrect acceptance 误受风险
69j~?w)^ CndgfOF 101.working trial balance 试算平衡表
5-WRv; 1H,tP|s 102.index and cross-referencing 索引和交叉索引
{+6D-rDw $K_YC~ 103.cash receipt 现金收入
11y.z^ 'bI ~61{A 104.cash disbursement 现金支出
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O46~ eBC%2TF 105.bank statement 银行对账单
Am4^v?q KA-/k@1& 106.bank reconciliation 银行存款余额调节表
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资产负债表日
sId(PT^ oS#'u1k 108.net realizable value 可变现净值
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;oN \aVY>1` 109.storeroom 仓库
w0j/\XN2s 4`U0">gY 110.sale invoice 销售发票
0oj{e9h >'}=.3\ 111.price list 价目表
K%(XgXb(</ 95^i/6Gl!P 112.positive confirmation request 积极式询证函
$ ~,}yh; Gl8&FrR 113.negative confirmation request 消极式询证函
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wLOQhviI^- 9XoQO 9*Q 115.receiving report 验收报告
v"~Do+*+ "<w2v'6S 116.gross margin 毛利
Gh2Q$w: *|k;a]HT 117.manufacturing overhead 制造费用
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J}(6>iuQY? @1qdd~B} 120.bond certificate 债券
Jh43)#G- )W`SC mr] 121.stock certificate 股票
1@%B? i>Fvmw 122.audit report 审计报告
v0Ai!# 1^L`)Up 123.entity 被审计单位
\+iu@C +%Lt". o 124.addressee of the audit report 审计报告的收件人
#`La|a.- ?L@@;tt 125.unqualified opinion 无保留意见
fimb]C I|x |As2"1_f 126.qualified opinion 保留意见
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j6 LZM,QQ 127.disclaimer of opinion 无法表示意见
)d +hZ' ?h!t$QQ!M 128.adverse opinion 否定意见
,M)k7t: F<Hqo>G 查看《
注会考试《审计》中的128个英文单词(一) 》
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