61.assessed level of material misstatement risk 重大错报风险的评估水平
MV<!<Qmj XD^dlL 62.simall business 小规模企业
7rdw` #H;hRl 63.accounting system
会计系统
afY _9g!\ i-k >U}[% 64.test of control 控制测试
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*&Ax W]O@DS zR 65.walk-through test 穿行测试
z+k=|RMau ;v1NL@w* 66.communication 沟通
rv}mD -SvTg{Q{la 67.flow chart 流程图
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V] DikdC5>O>m 68.reperformance of internal control 重新执行
`V&1]C8x pgLtD};S 69.audit evidence
审计证据
W-z90k4Z5 I7fb}j`/ 70.substantive procedures 实质性程序
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KN`l 71.assertions 认定
Dn_"B0$lk N-2([v 72.esistence 存在
)u8*zwq 4mN].X[, 73.occurrence 发生
h(@R]GUX dn ZzA 74.completeness 完整性
@~k5+Z :K~rvv\L7 75.rights and obligations 权利和义务
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" )}W |(V?,^b^ro 76.valuation and allocation 计价和分摊
PS=e\(6QC S\e&?Y` 77.cutoff 截止
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, 78.accuracy 准确性
4^DVW*OiI M18qa,fK{ 79.classification 分类
NunV8atn: oW1"%i% 80.inspection 检查
weAn&h| j8GY`f# 81.supervision of counting 监盘
/!3ZW XY\ "z^(dF| 82.observation 观察
KD% TxK l{Jt s I 83.confirmation 函证
]~-*hOcQ4 9>by~4An? 84.computation 计算
FR:d^mL jn-QKdqM 85.analytical procedures 分析程序
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86.vouch 核对
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cCn 87.trace 追查
Hjs} ^0^(
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55.;+B5L* VFv9Q2/. 90.expected error 预期误差
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#A 91.population 总体
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_E1Ku; F4Zn5&.) 92.sampling risk 抽样风险
3bC+Mco }A]BpSEP 93.non- sampling risk 非抽样风险
[oV{83f )QmGsU}? 94.sampling unit 抽样单位
)kYOHS 0rD#s{? 95.statistical sampling 统计抽样
7K&}C;+ 9UwLF`XM 96.tolerable error 可容忍误差
$5,~JYcb Sp:l;SGd 97.the risk of under reliance 信赖不足风险
8L%M<JRg~ ?"6Ov ] 98.the risk of over reliance 信赖过度风险
6v to++ _\.{6"" 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
GnFs63 7^$)VBQ/ 101.working trial balance 试算平衡表
"O*x' XhN YNSyi@ 102.index and cross-referencing 索引和交叉索引
*8bK')W mEFw|M{ 103.cash receipt 现金收入
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104.cash disbursement 现金支出
n`(~OO $Pxb1E 105.bank statement 银行对账单
x4m 5JDC H;NbQ 106.bank reconciliation 银行存款余额调节表
`>6T& ;QBh;jg4 107.balance sheet date
资产负债表日
KOey8tB)1 nnwJYEi 108.net realizable value 可变现净值
@x1%)1 m@jge)O&D 109.storeroom 仓库
!\-WEQrp\ g5+7p@'fV 110.sale invoice 销售发票
\M{[f=6llh Z) Wnow 111.price list 价目表
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0,_b) 112.positive confirmation request 积极式询证函
PU1,DU i?>tgmu. 113.negative confirmation request 消极式询证函
)I`if(fG F";.6%;AC 114.purchase requisition 请购单
f'X9HU{Cz {tw+#}T a 115.receiving report 验收报告
? }yfKU` n[,XU|2 116.gross margin 毛利
1!1!PA9u ]kD"&&HV 117.manufacturing overhead 制造费用
/7D<'MF HeLG?6 118.material requisition 领料单
+5!&E7bcd Y-)xTn 119.inventory-taking 存货盘点
1vnYogL c6&Q^p|CF 120.bond certificate 债券
LlHa5]E@6 _c`K+o"3 121.stock certificate 股票
D3D}DaEYj kGHQ`h 122.audit report 审计报告
8|@9{ /vxm"CJR 123.entity 被审计单位
NBYH;h P 8)L*AdDAW! 124.addressee of the audit report 审计报告的收件人
4;<ut$G jZteooJG| 125.unqualified opinion 无保留意见
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srp;=i 126.qualified opinion 保留意见
E{?au]y$J &c>?~-!W 127.disclaimer of opinion 无法表示意见
X6\ sF"E Cr C=A=e 128.adverse opinion 否定意见
jQS 6J+F] .fAv*pUzU 查看《
注会考试《审计》中的128个英文单词(一) 》
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