61.assessed level of material misstatement risk 重大错报风险的评估水平
\+\h<D-5 M*N8p]3Cq 62.simall business 小规模企业
`g~-5Z~J m[f\I^\%8 63.accounting system
会计系统
|Th{*IJ<, Tp7?:YY| 64.test of control 控制测试
r[x7?cXsW NO1PGen 65.walk-through test 穿行测试
J98K:SAR C0M{zGT>} 66.communication 沟通
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FE[snw 67.flow chart 流程图
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EA\~m*k 68.reperformance of internal control 重新执行
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gLta Sa0\93oa 69.audit evidence
审计证据
sAb|]Q(( !ktr|9Bl 70.substantive procedures 实质性程序
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xSXGI 71.assertions 认定
5eYCnc9 *K;~V 72.esistence 存在
ulQE{c[ /%)J+K) 73.occurrence 发生
};*5+XY^ Jj!T7f*-GX 74.completeness 完整性
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U, 75.rights and obligations 权利和义务
>Ry4Cc b+3pu\w` 76.valuation and allocation 计价和分摊
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Q`i;L}Y 1\McsX4 77.cutoff 截止
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:X^B1z3X4 78.accuracy 准确性
vv u((b ]mp.KvB 79.classification 分类
Ah,Zm4: jHd~yCq 80.inspection 检查
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BC-'Ot 81.supervision of counting 监盘
46vz=# ,6L >g?,BK@ 82.observation 观察
;23F8M%wH 7G/"!ePW6` 83.confirmation 函证
-+L1Hid.7 r~sGot+sQA 84.computation 计算
G~JQcJFj DeUDZL%/ 85.analytical procedures 分析程序
&~j"3G;e _]\mh,} 86.vouch 核对
Kl*##qw! NM4 n 87.trace 追查
eRGip2^cq+ Zy'bX* s| 88.audit sampling 审计抽样
PtHT> -x7L8Wj 89.error 误差
Z'EZ PuZ!' xZkLN5I{ 90.expected error 预期误差
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=h2Z,2 91.population 总体
(i`DUF'#y I=1tf;Bsi 92.sampling risk 抽样风险
s:jwwE2 S4 Rv6{r: 93.non- sampling risk 非抽样风险
A`@we h\1_$ac 94.sampling unit 抽样单位
A >x{\ u+Li'Ug 95.statistical sampling 统计抽样
1:,aFp>qr xTe?* 96.tolerable error 可容忍误差
? 0%lB=qQ Hi?],5,/ 97.the risk of under reliance 信赖不足风险
NE(6`Wq` #i~.wQ$1 98.the risk of over reliance 信赖过度风险
f[.]JC+, xT@\FwPr 99.the risk of incorrect rejection 误拒风险
W4Eo1 E mFvw s 100. the risk of incorrect acceptance 误受风险
Tj>~#~ Bdq/Ohw|! 101.working trial balance 试算平衡表
oV*3Mec w_9:gprf 102.index and cross-referencing 索引和交叉索引
RY*6TYX! 2LgRgY{Bl 103.cash receipt 现金收入
VQX#P< <uA|nYpp 104.cash disbursement 现金支出
Jl}$)' s |qB; 105.bank statement 银行对账单
n&@\[,B #fa~^]EM] 106.bank reconciliation 银行存款余额调节表
wZ*m FO*Py)/rX 107.balance sheet date
资产负债表日
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; LTc4t WhvO-WF 110.sale invoice 销售发票
gvz&ppcG ')go/y`YK 111.price list 价目表
,cpPXcz ?, %GAEZH,2sG 112.positive confirmation request 积极式询证函
yaeX-'(Fv[ %[RLc[pB 113.negative confirmation request 消极式询证函
)u<sEF rNZN}g 114.purchase requisition 请购单
3C.bzw^ nE,"3X" 115.receiving report 验收报告
*!Xhy87%Z) 4j/8Otn 116.gross margin 毛利
:U?Kwv8 s Cgt{5 117.manufacturing overhead 制造费用
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:*4[ W<kJ%42^j 118.material requisition 领料单
KO:o GUR V7 c7(G 119.inventory-taking 存货盘点
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WW|.#L DUa`8cE} 120.bond certificate 债券
pi+m`O xez~Yw2 121.stock certificate 股票
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j"q U2!9Tl9". 122.audit report 审计报告
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> aA=qel 123.entity 被审计单位
*y7^4I-J g3j@o/Y 124.addressee of the audit report 审计报告的收件人
^cd+W? ;Cm%<vW4! 125.unqualified opinion 无保留意见
6EJ,czt( NfKi,^O 126.qualified opinion 保留意见
Q-(twh ]M>mwnt+ 127.disclaimer of opinion 无法表示意见
k_$w+Q u|APx8?"o 128.adverse opinion 否定意见
K6_{AuL}4 l[.RnM[v 查看《
注会考试《审计》中的128个英文单词(一) 》
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