61.assessed level of material misstatement risk 重大错报风险的评估水平
UR3qzPm!0e ^{Vt 62.simall business 小规模企业
iMT[sb &dH[lB 63.accounting system
会计系统
jOkc' >yZe1CP 64.test of control 控制测试
G_vcuCHm e_<'zH_1 65.walk-through test 穿行测试
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Ho 66.communication 沟通
9\QeH'A [~aRA'qJ{V 67.flow chart 流程图
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x1N _/Sqw 68.reperformance of internal control 重新执行
%9q] /?ZO-]q 69.audit evidence
审计证据
<W>T!;4! J]!&E~Y 70.substantive procedures 实质性程序
N$!aP/b Bf21u9 71.assertions 认定
1BjMVMH {h}0"5 72.esistence 存在
{Vw\#/, Cr7T=&L 73.occurrence 发生
]+"25V'L B~CdY}UTsj 74.completeness 完整性
3P.v#TEst 8gHOs#\ 75.rights and obligations 权利和义务
,+d\@ : iBM;$0Y 76.valuation and allocation 计价和分摊
=O1py_m 8opd0'SNaB 77.cutoff 截止
(u{?aG~ IjPCaH.:t 78.accuracy 准确性
&Hi;> X([8TR 79.classification 分类
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81 cIS?EW]S%X 80.inspection 检查
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JK/gq}c 81.supervision of counting 监盘
baO'FyCs9& #Q]^9/;|4n 82.observation 观察
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6CV9ewr 83.confirmation 函证
KLBX2H2^0 "c5bz 84.computation 计算
sGp]jqX2,m lEYAq'= 85.analytical procedures 分析程序
rRQKW_9mB !U"?vS l 86.vouch 核对
q` 0wG3 4Zn" K}q 87.trace 追查
\-W|)H MS~+P' 88.audit sampling 审计抽样
*}P=7TuS l+UUv]:1 89.error 误差
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{Mq%` 90.expected error 预期误差
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I)W -<{;.~nI. 91.population 总体
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.5f< p.|M:C\xL 92.sampling risk 抽样风险
VR XK/dZ 1PUeU+ 93.non- sampling risk 非抽样风险
@OGHS}-\ di4>Ir~] 94.sampling unit 抽样单位
v;o/M6GL5 _+6aD|7x 95.statistical sampling 统计抽样
6%B) }{S+C[:_ 96.tolerable error 可容忍误差
YHOo6syk i}gsxq% 97.the risk of under reliance 信赖不足风险
/Y`u4G() o JX4+uJ 98.the risk of over reliance 信赖过度风险
)Y &RMYy DLH|y%" 99.the risk of incorrect rejection 误拒风险
l3:2f-H EM7Z g 65 100. the risk of incorrect acceptance 误受风险
!dV2:`|+ G -V~6 101.working trial balance 试算平衡表
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: 102.index and cross-referencing 索引和交叉索引
{fI"p;| Pk{%2\%&2 103.cash receipt 现金收入
^oMdx2Ow# 6qd?&.=r 104.cash disbursement 现金支出
I&9Itn p$ dvu8V_U 105.bank statement 银行对账单
z'9U.v'M) ,92wW&2 106.bank reconciliation 银行存款余额调节表
8
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资产负债表日
4ATIF;G'< jdX* 108.net realizable value 可变现净值
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[{vA6 'Bwv-J 109.storeroom 仓库
K"jS,a?s 6 rlQ=rNrG&E 110.sale invoice 销售发票
KA? J: cBtQ2,<6 111.price list 价目表
)?{jD d:#z{V_ 112.positive confirmation request 积极式询证函
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MofQaZ [=TD)o>W(p 113.negative confirmation request 消极式询证函
Wi@YJ K/0Wp % 114.purchase requisition 请购单
-sxu7I oc"7|YG 115.receiving report 验收报告
/RI"a^&9A hrW2#v 116.gross margin 毛利
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c|1?AFj )I"I[jDw 117.manufacturing overhead 制造费用
a"D'QqtH .dsB\C 118.material requisition 领料单
snYyxi @^.o8+Pp 119.inventory-taking 存货盘点
ldnKV&N o8X? 1 120.bond certificate 债券
t 7D~JAx6 PsM8J 121.stock certificate 股票
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(D^ 122.audit report 审计报告
t=fr`|! _%u t# 123.entity 被审计单位
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/54, 124.addressee of the audit report 审计报告的收件人
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&=JGk^eJ 125.unqualified opinion 无保留意见
M'VJE|+t tgj5l#P 126.qualified opinion 保留意见
?)H:.]7-x >T)tAZ?WK 127.disclaimer of opinion 无法表示意见
1\J9QZX0 K >Q6 128.adverse opinion 否定意见
]&s@5<S[ niyI$OC 查看《
注会考试《审计》中的128个英文单词(一) 》
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