61.assessed level of material misstatement risk 重大错报风险的评估水平
-t4:%-wv /+92DV 62.simall business 小规模企业
7T)y"PZ E D>7 63.accounting system
会计系统
{A0F/#M] #g6 _)B=S 64.test of control 控制测试
K:U=Y$ x _;PQt" ] 65.walk-through test 穿行测试
v"1&xe^4 u<:uL 66.communication 沟通
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k MM32\}Y6 67.flow chart 流程图
G ky*EY aE 07# 68.reperformance of internal control 重新执行
)jL@GW g4WmUV#wp 69.audit evidence
审计证据
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yhN bDvGFSAH 70.substantive procedures 实质性程序
g&g:HH: O<s7VHj 71.assertions 认定
>V(C>^%-> 4xW~@meNB 72.esistence 存在
y05!-G:Y\ Hi[lN7ma8 73.occurrence 发生
\2/X$x<?X Vl1.]'p_ 74.completeness 完整性
hFA |(l6 l5w^rj 75.rights and obligations 权利和义务
la{?&75] #eKKH]J/ 76.valuation and allocation 计价和分摊
hD5@PeLh ?/&X_O 77.cutoff 截止
Nt8"6k_ z!6_u@^- 78.accuracy 准确性
6E) T;R(@ EN`JzLjP 79.classification 分类
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DNo h{mzYy}b 80.inspection 检查
z\tY A O;VqrO 81.supervision of counting 监盘
AIOGa<^ |iJz[% 82.observation 观察
jW#dUKS( mdL T7 83.confirmation 函证
qE2<vjRg ! =21K0~t# 84.computation 计算
+iN!$zF5] Qf0P"s` 85.analytical procedures 分析程序
]rGd!"q ruagJS)+ 86.vouch 核对
;fqp!|J ;,U@zB;\%( 87.trace 追查
\_.'/<aQ G--vwvL 88.audit sampling 审计抽样
D7pQWlN\ MMa`}wSs 89.error 误差
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Rk 'I 53uptQ{ 90.expected error 预期误差
/TbJCZ n2*Ua/J-8 91.population 总体
27gHgz}} /w dvm4 92.sampling risk 抽样风险
Nkb%4ofKqu fX9b1x 93.non- sampling risk 非抽样风险
D`n<!"xg@$ ;t7F%cDA 94.sampling unit 抽样单位
im<!JMI n\Is}Czl 95.statistical sampling 统计抽样
GX19GI@k 3 a(SmM: 96.tolerable error 可容忍误差
R5MN;xG^ ShRMzU 97.the risk of under reliance 信赖不足风险
VKXi*F9 <2j$P Y9 98.the risk of over reliance 信赖过度风险
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,%m~OB# :F5(]g 7 100. the risk of incorrect acceptance 误受风险
\W_ Dz*N q@1A2L\Om 101.working trial balance 试算平衡表
zhE4:g9v 0F!Uai1 102.index and cross-referencing 索引和交叉索引
=WCE "X B7A.~'= 103.cash receipt 现金收入
w2 (}pz: ]nV_K}!w 104.cash disbursement 现金支出
sk5=$My fm^tU0DY 105.bank statement 银行对账单
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k!qOE\%B 106.bank reconciliation 银行存款余额调节表
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vIo) 107.balance sheet date
资产负债表日
5-a^Frmg#" \py&v5J)s! 108.net realizable value 可变现净值
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ptG$Z YedF% 109.storeroom 仓库
\8Ewl|"N:u 31g1zdT! 110.sale invoice 销售发票
VKXB)-'L %,N-M]Jf 111.price list 价目表
K:4G(?w ,iiI5FR 112.positive confirmation request 积极式询证函
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C>=F 113.negative confirmation request 消极式询证函
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& r qsN}KgTjg 114.purchase requisition 请购单
R $/q=*k ciHTnC 115.receiving report 验收报告
kyB>]2 qk&BCkPT 116.gross margin 毛利
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`EP-Qlm >Y3zO 2Cr 118.material requisition 领料单
,({%t odeO(zuU 119.inventory-taking 存货盘点
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F*=+n 120.bond certificate 债券
sQzr+]+#9 @bFl8- 121.stock certificate 股票
sGMnm H/#WpRg 122.audit report 审计报告
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oiJ 123.entity 被审计单位
'#r^W2 )/v`k>E 124.addressee of the audit report 审计报告的收件人
Mm^6*L] [/cJc%{N 125.unqualified opinion 无保留意见
]G~u8HPH!m '(:R-u!pp 126.qualified opinion 保留意见
G|$n,X1O( j]9,yi 127.disclaimer of opinion 无法表示意见
v@!r$jZ zt
)WX9 128.adverse opinion 否定意见
n{F&GE=" s[*I210 查看《
注会考试《审计》中的128个英文单词(一) 》
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