61.assessed level of material misstatement risk 重大错报风险的评估水平
>Pvz5Hf/wW Yvu?M8aK! 62.simall business 小规模企业
Nu'ox. V q0NToVo@ 63.accounting system
会计系统
P.mlk>r 6` Aw!&{ 64.test of control 控制测试
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8,& k~fH:X~x 65.walk-through test 穿行测试
bL+}n8B o%0To{MAF- 66.communication 沟通
$\M];S=CY ViG>gMG v 67.flow chart 流程图
s=556 x@[6u 68.reperformance of internal control 重新执行
JU)k+:\a $R:Q R? 69.audit evidence
审计证据
jX^_(Kg D'BGoVP 70.substantive procedures 实质性程序
*.Z~f"SZy* \^jRMIM== 71.assertions 认定
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AF6n 72.esistence 存在
oArJ%Y> {kr14l*2 73.occurrence 发生
(A "yE4rYK LC\U6J't1 74.completeness 完整性
9}H]4"f7 Ds#BfP7a 75.rights and obligations 权利和义务
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81w"*G5AM 76.valuation and allocation 计价和分摊
b`F]oQ_* ~@#a*=" 77.cutoff 截止
,_Kr}RH ?/myG{E 78.accuracy 准确性
6RDy2JAOP 9Hd_sNUu\ 79.classification 分类
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joL}f[ 1+YqdDqQ 80.inspection 检查
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a%JQ 7+qKA1t^ 81.supervision of counting 监盘
q%dbx:y# 1I)oT-~ 82.observation 观察
I0!]J{ y0~ttfv 83.confirmation 函证
O~Bh(_R& |68k9rq 84.computation 计算
.8T0OQ4 4S[UJ% 85.analytical procedures 分析程序
W+5. lf=2> ml /S|`Drk 86.vouch 核对
G8!|Lo M>}_2G]#F 87.trace 追查
0=K8 nxdx \-f/\P/ w 88.audit sampling 审计抽样
o?6m/Klw6 d`=LZio 89.error 误差
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<fV][W /bPs0>5 92.sampling risk 抽样风险
ou-uZ"$,c %l6E0[ 93.non- sampling risk 非抽样风险
euVj,m 5$+ssR_?k 94.sampling unit 抽样单位
|(.%`BTD E+#<WK- 95.statistical sampling 统计抽样
._Ww N"suR}9% 96.tolerable error 可容忍误差
3!vzkBr 8/&4l,M5 97.the risk of under reliance 信赖不足风险
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K[LuvS 98.the risk of over reliance 信赖过度风险
tC5-^5[y | L1+7 99.the risk of incorrect rejection 误拒风险
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2C4K 100. the risk of incorrect acceptance 误受风险
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F_U MU(I#Prpe 101.working trial balance 试算平衡表
! Dj2/][ |"I)1[7 102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入
}a.j~>rq w6WPfy(/2 104.cash disbursement 现金支出
qLP/z 7 )rL<+ 105.bank statement 银行对账单
{]Hv*{ ] /jGV[_Q=P 106.bank reconciliation 银行存款余额调节表
RjVmHhX w,$qsmR 107.balance sheet date
资产负债表日
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CxZh^V8LP 108.net realizable value 可变现净值
G\TO]c f'H|K+bO 109.storeroom 仓库
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110.sale invoice 销售发票
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XWyP'\ d]"4aS 112.positive confirmation request 积极式询证函
*8/Xh)B; fe,6YXUf 113.negative confirmation request 消极式询证函
lM{f ld +a1iZ bh 114.purchase requisition 请购单
~rJG4U Xq&BL,lS 115.receiving report 验收报告
0FgF, n2hV}t9O 116.gross margin 毛利
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(zY 118.material requisition 领料单
n=vDEX:' }$4z$& 119.inventory-taking 存货盘点
S!.sc X3X_=qzc 120.bond certificate 债券
uMS+,dXy X["xC3 i 121.stock certificate 股票
Cl]?qH*: Xa?O)Bq. 122.audit report 审计报告
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s+iX Es%f@$0uy 123.entity 被审计单位
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I}3F'}JV< 124.addressee of the audit report 审计报告的收件人
dQ.#8o= k[;)/LfhS 125.unqualified opinion 无保留意见
<78|~SKAV ~<m^ 126.qualified opinion 保留意见
E)gD"^rex <ak[`] 127.disclaimer of opinion 无法表示意见
zqo0P~ yXJ25Axb 128.adverse opinion 否定意见
7RL J 7upko9d/ 查看《
注会考试《审计》中的128个英文单词(一) 》
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