61.assessed level of material misstatement risk 重大错报风险的评估水平
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U:F "\qm +g 62.simall business 小规模企业
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1vP.K BOme`0A 63.accounting system
会计系统
UB]]oC< \R,8xID_t 64.test of control 控制测试
@;Xa&* ^-,@D+eW 65.walk-through test 穿行测试
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XhmUtbs 66.communication 沟通
;O {"\H6 ASa)xf9 67.flow chart 流程图
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Jn!> 68.reperformance of internal control 重新执行
O5ZR{f& lI;ACF^ 69.audit evidence
审计证据
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"}.]| +0M0g_sk 70.substantive procedures 实质性程序
qcoTt~\ l8+;)2p! 71.assertions 认定
.Ix[&+LsY [{6fyd; 72.esistence 存在
c Qq78Lo Q@/Z~xw"'I 73.occurrence 发生
|b+CXEzo j"n"=rTTQ 74.completeness 完整性
Zn6u6<O= TH*}Ja^/ 75.rights and obligations 权利和义务
3zzl|+# 6 2I{kLN1TY 76.valuation and allocation 计价和分摊
|D1TSv}rZD SzyaVBD3 77.cutoff 截止
\`-a'u=S G.>Ul)O:a 78.accuracy 准确性
`{xKU8j^ U&gI_z[ 79.classification 分类
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MbXtmQ%C8 cg^=F_h 81.supervision of counting 监盘
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lwI qj 4oN*J +"=+ 82.observation 观察
%wN*Hu~E 6!v$"u|[!' 83.confirmation 函证
T}K@ykT Y/y`c-VO 84.computation 计算
41I2t(H @z K$5mDScoJ 85.analytical procedures 分析程序
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r|o 86.vouch 核对
I.kuYD62 13f'zx(AO 87.trace 追查
7-d.eNQl a'?V:3 ] 88.audit sampling 审计抽样
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z~#d@c\ t_id/ 91.population 总体
:\~YbA D(#6H~QN% 92.sampling risk 抽样风险
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LI~XZM 93.non- sampling risk 非抽样风险
4f'!,Q ; rtz ]PH 94.sampling unit 抽样单位
BB.120v&N zh9B8r)C 95.statistical sampling 统计抽样
xPz Bbe ];\XA;aOl} 96.tolerable error 可容忍误差
LKYcE;n R6\|:mI,$ 97.the risk of under reliance 信赖不足风险
)3)x/WM (= Wu5H 98.the risk of over reliance 信赖过度风险
cRP!O|I`] 4VHX4A}CgA 99.the risk of incorrect rejection 误拒风险
qq>Qi (> uLrZl0%HT~ 100. the risk of incorrect acceptance 误受风险
G' mg-{ 15R:m:T 101.working trial balance 试算平衡表
JN3&(t x]vyt}oCmk 102.index and cross-referencing 索引和交叉索引
Yduj3Ht:w qE M,~:lTn 103.cash receipt 现金收入
\ \g Aa-}: ]fJ9.Js 104.cash disbursement 现金支出
|l:,EA_v| V lS`m,:{ 105.bank statement 银行对账单
A\|:hzu+ SyIi*dH 106.bank reconciliation 银行存款余额调节表
{VKP&{~O ]~4*ak=)5\ 107.balance sheet date
资产负债表日
! l"*DR 5EL&?\e 108.net realizable value 可变现净值
3 ]w a8| -gpHg 109.storeroom 仓库
iJr(;Bq M4E== 110.sale invoice 销售发票
[uFv_G{H w$jq2?l 111.price list 价目表
1aoKf F( #=#bv` 112.positive confirmation request 积极式询证函
tD> qHR -+kTw06_C 113.negative confirmation request 消极式询证函
M>u84|` /`g~lww2O 114.purchase requisition 请购单
D{^CJ :n Og?P5&C"9D 115.receiving report 验收报告
yH]w(z5Z 5E}!TL$ 116.gross margin 毛利
tLM/STb6 )npvy>C'( 117.manufacturing overhead 制造费用
Z._%T$8aJv !jRs5{n^Ol 118.material requisition 领料单
\:E=B1 _vUId?9@+e 119.inventory-taking 存货盘点
&"clBRVg ai;- _M+$ 120.bond certificate 债券
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121.stock certificate 股票
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Y% 0">9n9 122.audit report 审计报告
3#Xv))w1 LcGG~P|ML 123.entity 被审计单位
wSG!.Ejc7 VF g"AJf 124.addressee of the audit report 审计报告的收件人
x{1S!A^ 8jz7t:0 125.unqualified opinion 无保留意见
Os1=V F,@uYMQs 126.qualified opinion 保留意见
bH.f4-.u>) OD).kP}s^ 127.disclaimer of opinion 无法表示意见
LNF|mS\+D 9HZR%s[J 128.adverse opinion 否定意见
m*` W&k[ T5>'q;jM 查看《
注会考试《审计》中的128个英文单词(一) 》
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