61.assessed level of material misstatement risk 重大错报风险的评估水平
j'v2m 6/ (LGx;9S? 62.simall business 小规模企业
qQ^]z8g6P ^[5yff 4 63.accounting system
会计系统
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@v( 64.test of control 控制测试
#IgY'L 2#p6.4h= 65.walk-through test 穿行测试
L0Xb^vx}m "S*lI^8Z! 66.communication 沟通
<w8*Ly:L #W*5=Cf 67.flow chart 流程图
k;q|pQ[ F~&bgl[YZ 68.reperformance of internal control 重新执行
:+en8^r% U%"v7G- 69.audit evidence
审计证据
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l_? 70.substantive procedures 实质性程序
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/]u72?rP 71.assertions 认定
B`9'COw "Q-TLN5( 72.esistence 存在
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\M<C6m5 73.occurrence 发生
e=Kf<ZQt &*A7{76x 74.completeness 完整性
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44 <mi*AY 75.rights and obligations 权利和义务
3~%9;.I3! w}X <]u 76.valuation and allocation 计价和分摊
A^*0{F?,) E2+O-;VN 77.cutoff 截止
@tR:}J*9s M qFuZg 78.accuracy 准确性
6XKiVP;h% ]?-8[v~{C 79.classification 分类
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9& Hq ]f$Q6: 80.inspection 检查
lN-vFna j/ow8Jmc* 81.supervision of counting 监盘
?45bvkCT -Uh3A\#( 82.observation 观察
|W:xbtPNy 9jBP|I{xI 83.confirmation 函证
R %aed>zo $!H;,Jxv 84.computation 计算
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PB 85.analytical procedures 分析程序
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qn 86.vouch 核对
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!?#B*JGFS @FO=0_;y 88.audit sampling 审计抽样
>cpT_M&C, Wl\.*^`k 89.error 误差
R6v~Sy&n! suiO%H^t 90.expected error 预期误差
k[#<=G_=/E pMndyuoJl 91.population 总体
mmRxs1 0$ KW`^uoY$ 92.sampling risk 抽样风险
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a 3)cH\gsg9 93.non- sampling risk 非抽样风险
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\o =hL;Q@inb 94.sampling unit 抽样单位
h9-^aB$8^ VC~1QPC9 95.statistical sampling 统计抽样
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|muN.e "Tt5cqUQoY 96.tolerable error 可容忍误差
%dn!$[D@ ^__';! e 97.the risk of under reliance 信赖不足风险
qca,a3k )d(F]uV:y 98.the risk of over reliance 信赖过度风险
2PZ#w(An& tx`gXtO$ 99.the risk of incorrect rejection 误拒风险
6Uh_&?\% l5P!9P 100. the risk of incorrect acceptance 误受风险
^jhc(ZW" H.o=4[ 101.working trial balance 试算平衡表
uE E;~`G )@(IhU) 102.index and cross-referencing 索引和交叉索引
KEPNe(H @qUgp*+{ 103.cash receipt 现金收入
1#tFO 2Sgv 104.cash disbursement 现金支出
tW-wO[2 Dm{9;Abs% 105.bank statement 银行对账单
U\y:\+e l emT/5'y 106.bank reconciliation 银行存款余额调节表
zy'e|92aO @V}!elV 107.balance sheet date
资产负债表日
KwAc Ga}J K]SsEsd 108.net realizable value 可变现净值
ZX0#I W 3le$0f:O 109.storeroom 仓库
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(g0{V M!tR>NMH 110.sale invoice 销售发票
z&wJ"[nOC kY?w] lS)t 111.price list 价目表
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<P# *q-VY[2 112.positive confirmation request 积极式询证函
M!R=&a=Z X*w7q7\8-: 113.negative confirmation request 消极式询证函
!-HJ%(5:F A<}nXHs- 114.purchase requisition 请购单
zFi)R }Ot B%n|%g6K|h 115.receiving report 验收报告
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1 :8t;_f 116.gross margin 毛利
ZHM NG~! XOL_vS24 117.manufacturing overhead 制造费用
[Smqe>U1 ()^tw5e'^ 118.material requisition 领料单
H#H[8# VX:Kq<XwQ 119.inventory-taking 存货盘点
}IRD! .^xQtnq 120.bond certificate 债券
Vd;NT$S$ qDS~|<Y5 121.stock certificate 股票
5fq4[a M{t/B-'4 122.audit report 审计报告
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([fC 123.entity 被审计单位
oH(a*i b5)1\ANq 124.addressee of the audit report 审计报告的收件人
9\Md.> MX"M2>" pT 125.unqualified opinion 无保留意见
m1D,#=C,_ 7q&T2?GEN 126.qualified opinion 保留意见
6 \?GY O/.8;.d;4Y 127.disclaimer of opinion 无法表示意见
1*?XI U!jRF 128.adverse opinion 否定意见
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@. 查看《
注会考试《审计》中的128个英文单词(一) 》
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