61.assessed level of material misstatement risk 重大错报风险的评估水平
|OF3J,q p(4Ek" 62.simall business 小规模企业
,trh)ZZYW| /mE:2K]C 63.accounting system
会计系统
25, [<Ao BI#(L={5 64.test of control 控制测试
&e[Lb:Uk) !5m~qet. 65.walk-through test 穿行测试
.*FlB>1jy q{,yas7} 66.communication 沟通
IMSm aM[fag$c 67.flow chart 流程图
~U?vB((j! t@cBuV`9c 68.reperformance of internal control 重新执行
/KvpJ4 F+xMXBD@>* 69.audit evidence
审计证据
\<%FZT_4~ Vyx&MU.-J 70.substantive procedures 实质性程序
n!b*GXb\ S9/\L6Rmf 71.assertions 认定
2(D&jL 71&`6# 72.esistence 存在
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I$i1o#H 73.occurrence 发生
i3Nt?FSN dnPr2oI?I 74.completeness 完整性
wAb_fU&* f'Xz4; 75.rights and obligations 权利和义务
DUm/0q& v g tJ+GjN 76.valuation and allocation 计价和分摊
8{Svax( t^9q>[/d` 77.cutoff 截止
@D<Q'7mLh L?y,xA_ 78.accuracy 准确性
/_bM~g B T{({3 79.classification 分类
JY>I .Qj`_q6= 80.inspection 检查
] @1ncn7N 483vFLnF 81.supervision of counting 监盘
:\1&5Pm] gwF@'Uu 82.observation 观察
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h WHF:>0B 83.confirmation 函证
Fn%:0j wY}+d0Ch 84.computation 计算
xhMdn3~U sAc)X!} 85.analytical procedures 分析程序
Vk~}^;`Y qm}7w3I^ 86.vouch 核对
5O%}.}n 8i"{GGVC 87.trace 追查
1$2Rs-J X}bgRzj 88.audit sampling 审计抽样
]R]X#jm !*#=7^# 89.error 误差
@49^WY -XY]WWlq 90.expected error 预期误差
_H3cqD -)<Nd:A 91.population 总体
f%auz4CZz RMrt4:-DI 92.sampling risk 抽样风险
AAl`bhx'n qC|re!K 93.non- sampling risk 非抽样风险
QU4'x4YS )d1,}o 94.sampling unit 抽样单位
X:g5>is| h/w- &7t 95.statistical sampling 统计抽样
,>jm|BTD { uc"u@ _M 96.tolerable error 可容忍误差
!kKKJ~,; Hm^p^,}_x 97.the risk of under reliance 信赖不足风险
(c*Dvpo1 bKaV]Uy 98.the risk of over reliance 信赖过度风险
kI;^V Zd%\x[f9ck 99.the risk of incorrect rejection 误拒风险
>y@w-,1he 3WVHI$A9 100. the risk of incorrect acceptance 误受风险
vtT:c.~d J{ Vl2P?@ 101.working trial balance 试算平衡表
_8>"&1n 1WKDG~ 102.index and cross-referencing 索引和交叉索引
*dl@)~i N!3f1d7RQ 103.cash receipt 现金收入
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#;i2 >j?uI6Uw 104.cash disbursement 现金支出
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A$ xVPGlU 105.bank statement 银行对账单
s5dh]vNN '37b[~k4 106.bank reconciliation 银行存款余额调节表
>4E,_ `3N ;D7jE+ 107.balance sheet date
资产负债表日
wtKh8^:YD D.e*IP1R 108.net realizable value 可变现净值
J @fE") 73.b9mF 109.storeroom 仓库
9.B7Owgr89 .wSAysiQ|P 110.sale invoice 销售发票
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gr=`_k4~1 111.price list 价目表
one>vi`= jj2UUQ| 112.positive confirmation request 积极式询证函
ao!r6:&v$e bW]+Og 113.negative confirmation request 消极式询证函
;z>YwRV ]lY9[~
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UK,P?_e u|c+w)a 116.gross margin 毛利
EUkNh>U? C(t/:?(y 117.manufacturing overhead 制造费用
I'C,' v2'JL(= 118.material requisition 领料单
I .ty-X] 8g NEL+ 119.inventory-taking 存货盘点
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`]QzG: 122.audit report 审计报告
(% P=#vZ rzHa&:Y 123.entity 被审计单位
]N_^{k, fna>> 124.addressee of the audit report 审计报告的收件人
(/U1J >``GDjcJ 125.unqualified opinion 无保留意见
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6+ 127.disclaimer of opinion 无法表示意见
~~,<+X: $NHWg(/R@ 128.adverse opinion 否定意见
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(T! ltR^IiA} 查看《
注会考试《审计》中的128个英文单词(一) 》
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