61.assessed level of material misstatement risk 重大错报风险的评估水平
\YF;/KwX$ >OjK0jiPf 62.simall business 小规模企业
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@=}WN zt|1tU: 63.accounting system
会计系统
yF|28KJ 2t?>0)*m 64.test of control 控制测试
Ag(JSVY `GY]JVW 65.walk-through test 穿行测试
4v5qK vs$.i 66.communication 沟通
pxyFM@Z]( &FZ~n?;hQ 67.flow chart 流程图
d:]ZFk_* ^K~=2^sh 68.reperformance of internal control 重新执行
, :KJ({wM kxA T 69.audit evidence
审计证据
1`Bhis9X8 _|MK0'+f 70.substantive procedures 实质性程序
[;D1O;c'W. (otD4VR_ 71.assertions 认定
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bGj3u; 72.esistence 存在
?e+y7K}"] j#p3<V S4 73.occurrence 发生
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&[ 74.completeness 完整性
].QzOV' pf yJL?_% 75.rights and obligations 权利和义务
"18cD5-# K^b'<} $|p 76.valuation and allocation 计价和分摊
8yZs>Og? G-vkkNj%e 77.cutoff 截止
PCc{0Rp\vk ,^v_gc 78.accuracy 准确性
~@}n}aV'! dd6l+z 79.classification 分类
sVnpO$ i{HzY[ 80.inspection 检查
E(*CEW.V* ~Hx>yn94e 81.supervision of counting 监盘
nx{X^oc8e nU2w\(3| 82.observation 观察
+& M>J| (ze9-!% 83.confirmation 函证
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/ 84.computation 计算
1dy" 6mIRa(6V 85.analytical procedures 分析程序
`'bu8JK | NFDrm 86.vouch 核对
Gch3|e ~sWXd~\ 87.trace 追查
$ 93j; [raj:
7yQ 88.audit sampling 审计抽样
S1i~r+jf q((%sWp 89.error 误差
/Hq#!2) %~lTQCPE 90.expected error 预期误差
u*7>0o|H: mMK 93Ng"& 91.population 总体
|Ur$H!oe?' |B\76Nk 92.sampling risk 抽样风险
p%\&M bA GgvMd~ 93.non- sampling risk 非抽样风险
Fa X 3@Sd! v/Xz.?a\jF 94.sampling unit 抽样单位
]^QO^{Sz 'H1k 95.statistical sampling 统计抽样
9N<TJp,q Z/e[$xT < 96.tolerable error 可容忍误差
? y[i6yN9 ng[LSB*57Y 97.the risk of under reliance 信赖不足风险
S=`#X,Wo J@4 Z+l9 98.the risk of over reliance 信赖过度风险
R\u5!M$:: !F$o$iq 99.the risk of incorrect rejection 误拒风险
<M,=(p{ ,@8*c0Y~<! 100. the risk of incorrect acceptance 误受风险
e{ZS"e`! bW^{I,b<F 101.working trial balance 试算平衡表
1#vi]CX )u=a+T 102.index and cross-referencing 索引和交叉索引
,e*WJh8k[ *i,A(f'e4X 103.cash receipt 现金收入
0T:U(5Y9 t8 ~isuiK 104.cash disbursement 现金支出
%^;rYn3 &?APY9\. 105.bank statement 银行对账单
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R)]+>M-. 106.bank reconciliation 银行存款余额调节表
mk3,ke8 Okd7ua-f 107.balance sheet date
资产负债表日
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108.net realizable value 可变现净值
[85tZr] 6{[ uCxxl 109.storeroom 仓库
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zi+NQOhR 110.sale invoice 销售发票
|u^~Z-. \~>7n'd ] 111.price list 价目表
GrM`\MIO S@WT;Q2Z 112.positive confirmation request 积极式询证函
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@/ 113.negative confirmation request 消极式询证函
f;3kYh^4 2-@z-XKn 114.purchase requisition 请购单
m]ALW0 " 8g\UR"[ 115.receiving report 验收报告
g_(O7 Y]"lcr} 116.gross margin 毛利
|I=GI]I '.t{\ 117.manufacturing overhead 制造费用
\|R\pS}4 f2i9UZ$=e! 118.material requisition 领料单
cnU()pd UH7FIM7kX 119.inventory-taking 存货盘点
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6IF 120.bond certificate 债券
:gx]zxK -nGLmMvd 121.stock certificate 股票
d+IN-lR( TA!6|)BUW 122.audit report 审计报告
7_ 5-gtD xHuw ?4 123.entity 被审计单位
+-MieiKv BVxk}#d 124.addressee of the audit report 审计报告的收件人
)C0 y<:</ |DXi~ 125.unqualified opinion 无保留意见
a}kPc}n\ 1<pb=H 126.qualified opinion 保留意见
y7.oy" 'TDp%s*; 127.disclaimer of opinion 无法表示意见
.|2[!7CXH 0
TOw4pC 128.adverse opinion 否定意见
W,[iRmxn {:`XhPS<B 查看《
注会考试《审计》中的128个英文单词(一) 》
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