61.assessed level of material misstatement risk 重大错报风险的评估水平
!FpMO`m /e{Oqhf[n 62.simall business 小规模企业
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9CBB, 63.accounting system
会计系统
tg8VFH2q.z QTn-n)AE 64.test of control 控制测试
Dh +^;dQ6 ;- ]f4O8 65.walk-through test 穿行测试
H
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)If[pw@j Va*Uwy?x/) 67.flow chart 流程图
x-Mp6 q}\\p 68.reperformance of internal control 重新执行
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Tss A<.Q&4jb 69.audit evidence
审计证据
0U/:Tpyr y:|7.f 70.substantive procedures 实质性程序
?4lAL p6HZ2Q:a 71.assertions 认定
VJR'B={h *!s4#|h 72.esistence 存在
Le3S;SY& !w)Mm P Xb 73.occurrence 发生
HK[sHB& #!`zU4&2 74.completeness 完整性
^c(PZ,/#JB D 1hKjB& 75.rights and obligations 权利和义务
MZd\.]G@ NI^Y%N 76.valuation and allocation 计价和分摊
%*19S.=l uRL3v01?H0 77.cutoff 截止
%cm5Z^B1" f^%
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wl{p,[] 79.classification 分类
`r iv`+J{s {!/y@/NK2 80.inspection 检查
!}3`Pl.(r G1nW{vce 81.supervision of counting 监盘
7K;dVB Cir =( 82.observation 观察
zhCI+u4/qz %&]}P;& 83.confirmation 函证
fN4pG*D 9Y 4N 84.computation 计算
R_N<j 7O9s5 85.analytical procedures 分析程序
G^(&B30V v]BQIE?R / 86.vouch 核对
h#n8mtt&i b #^aM 87.trace 追查
j0%0yb{-^ =Hx~]1 88.audit sampling 审计抽样
hZ'oCRM Vd/S81/ 89.error 误差
23f[i<4e y[zA[H: 90.expected error 预期误差
<{U{pCT% @*uX[) 91.population 总体
hKTg~y^ YT5>pM-% 92.sampling risk 抽样风险
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I&5 rq1kj 8%2 93.non- sampling risk 非抽样风险
gZjOlp r9M={jC 94.sampling unit 抽样单位
|x6mkSf]ke `Q&]dE= 95.statistical sampling 统计抽样
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;ULC|7rL )KqR8UO 97.the risk of under reliance 信赖不足风险
99 !{[gOv N4To#Q1w 98.the risk of over reliance 信赖过度风险
B\_u${C |sFe:TX 99.the risk of incorrect rejection 误拒风险
s\W IMGqJc,7 100. the risk of incorrect acceptance 误受风险
|mk}@OEf -m160k3 101.working trial balance 试算平衡表
w`}9/s;$ KupMndK 102.index and cross-referencing 索引和交叉索引
YC]YX H p??/r 103.cash receipt 现金收入
Z02s(y=k1 T'M66kg 104.cash disbursement 现金支出
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/}FPM_ 105.bank statement 银行对账单
%?f:" I/Jp,~JT* 106.bank reconciliation 银行存款余额调节表
.gN$N=7< EyP
Jvs 107.balance sheet date
资产负债表日
-(w~LT$ " 0sd-s~; 108.net realizable value 可变现净值
*>'2$me= *9vA
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b;L>%; 8}, <e>q 110.sale invoice 销售发票
}6J7<g %kx
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P/pjy -k&{nD| 112.positive confirmation request 积极式询证函
^ L^F=q x ch>Vv"G> 113.negative confirmation request 消极式询证函
yvz?4m"_yB PDIclIMS'F 114.purchase requisition 请购单
JT|u;Z*n A*;?U2 115.receiving report 验收报告
irsfJUr[V h4anr7g{ 116.gross margin 毛利
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s^>lOQ= qon{
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Mi}I0yhVm Px?Ao0)Z, 119.inventory-taking 存货盘点
5!AV!A_Jp |=cCv_y 120.bond certificate 债券
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< 0zbLc% 121.stock certificate 股票
jJVT_8J i
u1KRuaF[ 122.audit report 审计报告
T|@#w%c'' *q*HG W5 123.entity 被审计单位
e8WEz
4r_ S= -M3fP~ 124.addressee of the audit report 审计报告的收件人
$(gGoL< ~o@\
n 125.unqualified opinion 无保留意见
!7*(!as .Z=Ce! 126.qualified opinion 保留意见
BR36}iS;V {/d4PI7)tK 127.disclaimer of opinion 无法表示意见
ivzAlwP 2@ 9pr 128.adverse opinion 否定意见
lc[XFc CE#\Roi x) 查看《
注会考试《审计》中的128个英文单词(一) 》
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