61.assessed level of material misstatement risk 重大错报风险的评估水平
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g^N ^K'XlM`a 62.simall business 小规模企业
[Al}GM @PKY>58) 63.accounting system
会计系统
)3!z2f: e Gd[:&h 64.test of control 控制测试
Xf|I=XK 7}fT7tsN 65.walk-through test 穿行测试
S1*xM 3gs7Xj%N 66.communication 沟通
5&Le? -/\ >s;dooZ 67.flow chart 流程图
}}d,xI /o nZ14 68.reperformance of internal control 重新执行
h}GzQry1 t \,XG 69.audit evidence
审计证据
^#z* jH2_Ekgc;_ 70.substantive procedures 实质性程序
gp]T.ol 6"c(5#H 71.assertions 认定
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v' U;Q?Rh-W 72.esistence 存在
K!|J/W 3c[TPD_: 73.occurrence 发生
ggzcANCD< 4Mv] z^ 74.completeness 完整性
k4~2hD<| 89%#;C 75.rights and obligations 权利和义务
zHQSx7Ow 5 X:OUu; 76.valuation and allocation 计价和分摊
a`; nB E `z6I][Uf 77.cutoff 截止
39Tlt~Psz p']oy;t 78.accuracy 准确性
nW_cjYS% ]9$^=z%SE 79.classification 分类
P^m&oH5]EG @A8@j%CK1 80.inspection 检查
X32{y973hT "|d# +C 81.supervision of counting 监盘
7NQEn Al 9<1dps=c 82.observation 观察
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F. 83.confirmation 函证
yey]#M[y }6 MoC0 84.computation 计算
G Y+li{ 1HBXD\! 85.analytical procedures 分析程序
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d&t,^Hj 86.vouch 核对
$3^Cp_p6 yuq2) 87.trace 追查
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+y_.l P?j ;&@$^e 88.audit sampling 审计抽样
J42/S [Rt jF0>wm 89.error 误差
5T]dQ3[v4 e#z#bz2< 90.expected error 预期误差
+W}6o3x~ tk!5"`9N 91.population 总体
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z--Y 92.sampling risk 抽样风险
6=g! Hs{ "g&hsp+i"A 93.non- sampling risk 非抽样风险
~Nn}FNe &/-}`hIAT 94.sampling unit 抽样单位
b-HELS`nX Ex@o&j\93 95.statistical sampling 统计抽样
P$*9Z@ ]Yk)A.y 96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险
1SSS0 & z2[{3Kd* 98.the risk of over reliance 信赖过度风险
M&` b\la tYMPqP,1. 99.the risk of incorrect rejection 误拒风险
#X qnH CRPE:7,D 100. the risk of incorrect acceptance 误受风险
YZ^mH < eR:
C?v 101.working trial balance 试算平衡表
\"6?*L|] l9f%?<2D 102.index and cross-referencing 索引和交叉索引
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;eWnb( 103.cash receipt 现金收入
Y |9 (ty&$ 104.cash disbursement 现金支出
arN=OB v:]z-zU 105.bank statement 银行对账单
Q+ZZwqyxD puox^ 106.bank reconciliation 银行存款余额调节表
~9n30j%]s Y]bS=*q 107.balance sheet date
资产负债表日
f-Zi!AGh> Ix+eP|8F 108.net realizable value 可变现净值
[I`:%y jGe%'AN\ 109.storeroom 仓库
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}/MmuPp 110.sale invoice 销售发票
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KHw 111.price list 价目表
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k0$ u9N/9 112.positive confirmation request 积极式询证函
H`1q8}m yf/i) 113.negative confirmation request 消极式询证函
P=R-1V G%viWWTY 114.purchase requisition 请购单
HJJ;gTj 3!vnSX(iv 115.receiving report 验收报告
J;'H],w}f GI6]Ecc 116.gross margin 毛利
2d&]V]:R* 0[E\h 117.manufacturing overhead 制造费用
ch33+~Nn
0X5b32 118.material requisition 领料单
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U7HfDDh 119.inventory-taking 存货盘点
kLc@U~M [ps4i_ 120.bond certificate 债券
7[I +1 zwk&3 121.stock certificate 股票
X.ecA`0 n;wViw 122.audit report 审计报告
8Oz9 UcG nDyA][ 123.entity 被审计单位
J&&)%&h'I 6-FM<@H{ 124.addressee of the audit report 审计报告的收件人
ZsSW{ffZ77 )!~,xl^j{} 125.unqualified opinion 无保留意见
I51I(QF= ae" o|Q 126.qualified opinion 保留意见
_}F_Q5) sR/y| 127.disclaimer of opinion 无法表示意见
ubRhJ~XB ) ]DqK<- 128.adverse opinion 否定意见
d0R;|p''Z Rh#`AM`)j 查看《
注会考试《审计》中的128个英文单词(一) 》
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