61.assessed level of material misstatement risk 重大错报风险的评估水平
k$?&]! <o R>` ih&,) 62.simall business 小规模企业
vnF g%M! &LwJ'h+nd 63.accounting system
会计系统
L&rO6 Hq79/wKj 64.test of control 控制测试
6O]Xhe0d@ I}1fEw>8 65.walk-through test 穿行测试
V9gVn?O0 @b8X%0B7 66.communication 沟通
u`nt\OF ,%.:g65% 67.flow chart 流程图
!HbqbS22 C!`>cUhE{ 68.reperformance of internal control 重新执行
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审计证据
6{lG1\o <)=3XEcb 70.substantive procedures 实质性程序
]kzv8# VoWA tNU 71.assertions 认定
*c!;^Qy p& #IbS 72.esistence 存在
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O|Td'Z |2[S/8g! 73.occurrence 发生
^7J~W'hI k{zs578h2 74.completeness 完整性
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x 75.rights and obligations 权利和义务
QZ6[*_Z6 J~M H_N 76.valuation and allocation 计价和分摊
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hmu"a 77.cutoff 截止
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)w^GPlh 8Pl+yiB/o` 79.classification 分类
LuQ"E4;nY% bS_y_9K 80.inspection 检查
A73V6" h[Ndtq>3{ 81.supervision of counting 监盘
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,*}N >DPds~k 82.observation 观察
'-$))AdD GhSL%y 83.confirmation 函证
muK'h` !V$6+?2 84.computation 计算
CwTS /G Z%, \+tRe 85.analytical procedures 分析程序
'7S!6kd? l Q=&jkw 86.vouch 核对
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kr
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]dz1~/ 89.error 误差
tdMP,0u se^NQ= 90.expected error 预期误差
{<''OwQF~+ Uxj<x`<1x 91.population 总体
i?1js ! 8 N'lGA;}i 92.sampling risk 抽样风险
a2(D!_dZR D:ql^{~ 93.non- sampling risk 非抽样风险
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2XETQ; 9 b@{%qh,C 95.statistical sampling 统计抽样
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UY }9 Li c{'w& 97.the risk of under reliance 信赖不足风险
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!>k$B SG(%d^x`R 98.the risk of over reliance 信赖过度风险
Qwp\)jVi >Rl0%! 99.the risk of incorrect rejection 误拒风险
%~~z9 6( V8KTNt% 100. the risk of incorrect acceptance 误受风险
pAUfG^v kb>Vw<NtE 101.working trial balance 试算平衡表
!R] CmK `[C v- 102.index and cross-referencing 索引和交叉索引
&2P:A VrnK)za*H 103.cash receipt 现金收入
c1)BGy li =hOj8;2 104.cash disbursement 现金支出
LoV*YSDAY _4XoUE\\ 105.bank statement 银行对账单
t9$AvE#a!= 8vX*SrM 106.bank reconciliation 银行存款余额调节表
m&8U4uHN %(dV|,|v 107.balance sheet date
资产负债表日
(TbB?X} X,iuz/Q 108.net realizable value 可变现净值
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~* 109.storeroom 仓库
QJ(e*/ i$fjr[$B 110.sale invoice 销售发票
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4A&LBwC 111.price list 价目表
Rrs`h `'- w|n?m 112.positive confirmation request 积极式询证函
!Wdt:MUI8 @tjZvRtZ 113.negative confirmation request 消极式询证函
%DND&0` k?|zIu 114.purchase requisition 请购单
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4?*"7t3 -f|+ 116.gross margin 毛利
./BP+\)lO eqUn8<<s 117.manufacturing overhead 制造费用
8G[Y9A(bmP 3MBz 118.material requisition 领料单
jQK2<-HZ3 H/v37%p7 119.inventory-taking 存货盘点
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\.{pZMM h.s<0. 121.stock certificate 股票
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123.entity 被审计单位
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]K0,nj*\c s$nfY.C 125.unqualified opinion 无保留意见
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Q-S V@+<,tjq 126.qualified opinion 保留意见
;ZqD60%\ k}Clq;G 127.disclaimer of opinion 无法表示意见
in;+d~? !f]3Riw-=, 128.adverse opinion 否定意见
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P[CR "*>QxA%c4 查看《
注会考试《审计》中的128个英文单词(一) 》
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