61.assessed level of material misstatement risk 重大错报风险的评估水平
YI/{TL8*KK OoE9W 62.simall business 小规模企业
MHGj vSx kO jEY 63.accounting system
会计系统
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s7}?l9 64.test of control 控制测试
TdNsyr}JG |c=d;+ 65.walk-through test 穿行测试
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66.communication 沟通
AVU7WU{ N:twq&[Y 67.flow chart 流程图
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" 68.reperformance of internal control 重新执行
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Ridc^ }Z^FEd"y 69.audit evidence
审计证据
d8D yv#gT cgzy0$8dj\ 70.substantive procedures 实质性程序
B*32D8t`u F{kG 71.assertions 认定
*>G^!e.u @Ap@m6K?q 72.esistence 存在
5s#R`o%Z bJANZn|H 73.occurrence 发生
w4NZt|>5j; G,+xT}@wu 74.completeness 完整性
:fl*w""V@ zwK g 75.rights and obligations 权利和义务
3D{82*& Ml'bZLwq 76.valuation and allocation 计价和分摊
GU2]/\W*a i:MlD5 F 77.cutoff 截止
5T7_[{ B8`R(vu; 78.accuracy 准确性
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yjeqv-7 B9%yd*SJ 80.inspection 检查
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f+du 81.supervision of counting 监盘
0=3FO}[u K!pxDW} 82.observation 观察
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$ 83.confirmation 函证
;4+qPWwq8W E!:.G+SEl 84.computation 计算
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o 85.analytical procedures 分析程序
%iHyt,0v2 Tb>IHoil 86.vouch 核对
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-U/I'RDLEz V#n?&-{V 88.audit sampling 审计抽样
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BYS"[S( V2WUM+`uT 89.error 误差
g?k#wj1uH 3 C E 39W 90.expected error 预期误差
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4WBoZJ 91.population 总体
a!s.850@ GQEI f$ 92.sampling risk 抽样风险
?yK%]1O G_7ks]u- 93.non- sampling risk 非抽样风险
_47j9m]f 4GmSG,] 94.sampling unit 抽样单位
]%vGC^ EhmUX@k], 95.statistical sampling 统计抽样
>"PqQO S)Ub/`f{s 96.tolerable error 可容忍误差
N,'[:{GOY E@\d<c. 97.the risk of under reliance 信赖不足风险
ifgr<QlG >*<6 zQf 98.the risk of over reliance 信赖过度风险
< e7<t9 $?CBX27AV 99.the risk of incorrect rejection 误拒风险
ve6N FVvv 100. the risk of incorrect acceptance 误受风险
q9g[+*9]$ \E ? iw.} 101.working trial balance 试算平衡表
,6%hu|Y* {GG~E54&B 102.index and cross-referencing 索引和交叉索引
Lk8W&|;0| 2Be ?5+ 103.cash receipt 现金收入
$)kBz*C[ _k"&EW{ Ii 104.cash disbursement 现金支出
76u/WC>B 1OfSq1G>v$ 105.bank statement 银行对账单
T9U2j-lA? 5;sQ@ 106.bank reconciliation 银行存款余额调节表
priT7! lN][xnP 107.balance sheet date
资产负债表日
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O%JTQ $jUS[.S_|I 109.storeroom 仓库
c],frhmyd AD!<%h: 110.sale invoice 销售发票
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>IUA S$kuhK>W! 111.price list 价目表
qk+{S[2j 95gsv\2 112.positive confirmation request 积极式询证函
&Curvc1fm %M0mwty] 113.negative confirmation request 消极式询证函
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w~vO,x 114.purchase requisition 请购单
KWn1 %oGJ zb~MF_ &gE 115.receiving report 验收报告
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PRuSk-f 116.gross margin 毛利
9,EaN{GM l_j<aCY?| 117.manufacturing overhead 制造费用
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'" 'Kso@St`o 118.material requisition 领料单
M_e$l`"G *|,ykb> 119.inventory-taking 存货盘点
" jQe\ ==jw3_W 120.bond certificate 债券
,;=( )- ,p/b$d1p 121.stock certificate 股票
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=nWN 122.audit report 审计报告
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CAo )v,f 123.entity 被审计单位
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6\ #Wc #fP 124.addressee of the audit report 审计报告的收件人
i\Q"a B"r D`~{[cv)\ 125.unqualified opinion 无保留意见
Dy{`">a z)Q^j>% 126.qualified opinion 保留意见
y!6: va/4q+1GfH 127.disclaimer of opinion 无法表示意见
nwZr3r Y1E>T-Ma 128.adverse opinion 否定意见
_l{5'm Zqs-I8y 查看《
注会考试《审计》中的128个英文单词(一) 》
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