61.assessed level of material misstatement risk 重大错报风险的评估水平
rkXSygb 4IpFT; `q 62.simall business 小规模企业
vIv3rN=5vB G-> @ 63.accounting system
会计系统
y$W3\`2q :O=Vr]Y8K 64.test of control 控制测试
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c8q3N 65.walk-through test 穿行测试
LB0=V0| 61 |xv_/ 66.communication 沟通
:36^^Wm %^A++Z$` 67.flow chart 流程图
u>@G:kt8 wN.Jyb 68.reperformance of internal control 重新执行
=l{KYv %8}w!2D S 69.audit evidence
审计证据
J?DyTs3Z )^3655mb 70.substantive procedures 实质性程序
1 .CYs< l^Z~^.{y 71.assertions 认定
M6n.uho/ ~0:c{v;4 72.esistence 存在
cViCWc2 j(N9%/4u 73.occurrence 发生
}7^*%$ +[qy HTcG 74.completeness 完整性
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/zAx`H 75.rights and obligations 权利和义务
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oU {%dQV#'c 76.valuation and allocation 计价和分摊
1Tkz! eZo%q,L 77.cutoff 截止
4Yk(ldR~ "[,XS` 78.accuracy 准确性
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Lcu] 3Q;l*xu 79.classification 分类
<#Dc(VhT C\K-- 80.inspection 检查
UNHHzTsr? y+<HS]vyV 81.supervision of counting 监盘
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Wk Nq3P?I(< 82.observation 观察
cgAcAcmY -tJ*F!w6U 83.confirmation 函证
chbs9y0 pj`-T"Q 84.computation 计算
:}-[%LSV -0Ek&"=Z^ 85.analytical procedures 分析程序
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' `MS=/x E 86.vouch 核对
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87.trace 追查
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_ 88.audit sampling 审计抽样
oB@C-(M fAi113q! 89.error 误差
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iC'.B_ N4pA3~P 90.expected error 预期误差
-0{WB(P ,\ i q'}i 91.population 总体
AseY.0 ]Ea6Z 92.sampling risk 抽样风险
|iI`p-L9 k-/$8C 93.non- sampling risk 非抽样风险
'}=M~ D.~t#a A 94.sampling unit 抽样单位
FdD'Hp+ L.'N'-BV 95.statistical sampling 统计抽样
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P:+:Cm< O(VV-n7U 97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险
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O=AW SzDi=lY 99.the risk of incorrect rejection 误拒风险
gQ[4{+DSf ]cD!~nJ 100. the risk of incorrect acceptance 误受风险
x0]*'^aA l`k3!EZDS 101.working trial balance 试算平衡表
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& 102.index and cross-referencing 索引和交叉索引
FVHL;J]nf1 1,E/So 103.cash receipt 现金收入
Ic*Q(X :c>,=FUT 104.cash disbursement 现金支出
`^/Q"zH N78Ev7PN 105.bank statement 银行对账单
K"D9. %7 7?4>' 106.bank reconciliation 银行存款余额调节表
nz(OHh!}u Ok@5`?08 107.balance sheet date
资产负债表日
b#F3,T__`Y [":x 108.net realizable value 可变现净值
8[k-8h| Ez)Go6Q 109.storeroom 仓库
Pz?O_@Ln #S"=)BZ8L 110.sale invoice 销售发票
? DPL7 A[oRi}= 111.price list 价目表
`c icjA@~ h(9K7 112.positive confirmation request 积极式询证函
<K43f#% QxK%ZaFZA 113.negative confirmation request 消极式询证函
xn-n{U" {0|^F!1z 114.purchase requisition 请购单
{MHr]A}X\ '&`Zy pq 115.receiving report 验收报告
lr1i DwZV 30<^0J.1 116.gross margin 毛利
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117.manufacturing overhead 制造费用
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ItzD i}!CY@sW 118.material requisition 领料单
0P|WoCX *StJ5c_kg2 119.inventory-taking 存货盘点
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'"$qm: 120.bond certificate 债券
# RtrHm \t}!Dr+yN 121.stock certificate 股票
Z'\_YbB d+_qBp 122.audit report 审计报告
"G<^@v9 )T^hyi$ 123.entity 被审计单位
5n_<)Ycj *_ "j"{ 124.addressee of the audit report 审计报告的收件人
z2r{AQ.& =KX:&GU 125.unqualified opinion 无保留意见
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^K[pA ? v8LKv`I's 126.qualified opinion 保留意见
us/x.qPy2 B"G;"X 127.disclaimer of opinion 无法表示意见
y'(;!5w _ W$4Qn+f 128.adverse opinion 否定意见
#q%&,;4 HH>]"mv 查看《
注会考试《审计》中的128个英文单词(一) 》
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