61.assessed level of material misstatement risk 重大错报风险的评估水平
@~c6qh U7uKRv9 62.simall business 小规模企业
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8]9 'bld,Do6 63.accounting system
会计系统
I+>%uShm 'Jf^`ZT} 64.test of control 控制测试
KDl_?9E5 9Y>8=#.c 65.walk-through test 穿行测试
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Wv 66.communication 沟通
/ N)W2 :ISMPe3' 67.flow chart 流程图
r<F hY -/{4Jf Wf 68.reperformance of internal control 重新执行
y2]-&]& 8:BIbmtt5 69.audit evidence
审计证据
oI)GKA_Ng7 #ET/ = 70.substantive procedures 实质性程序
)ZrS{vY 7\*FEjRM] 71.assertions 认定
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<nl +w@M~?> 72.esistence 存在
b@3_L4~ X#3et' 73.occurrence 发生
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IK" 74.completeness 完整性
R4ht6Vm3g) '13ZX: 75.rights and obligations 权利和义务
s Y?,0T_m V=fEPM 76.valuation and allocation 计价和分摊
2
I*;A5$N1 .h0b~nI>> 77.cutoff 截止
d*)CT?d& xss`Y,5? 78.accuracy 准确性
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y7]DO 5~mh'<: 79.classification 分类
>^XBa*4;Y z]b>VpW: 80.inspection 检查
Y"OG@1V;8 h?bb/T+' 81.supervision of counting 监盘
6c^e\0q JQ4{` =,b 82.observation 观察
Qs9gTBS; DjSbyXvrg 83.confirmation 函证
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? 84.computation 计算
dCj,b$ +}f9 85.analytical procedures 分析程序
r5!/[_l @+ atBmt 86.vouch 核对
$Of0n` e JK.ZdY% 87.trace 追查
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.U0\ 88.audit sampling 审计抽样
S"Zp D.XX ;FZ@:%qDm 89.error 误差
ox+ 3U o.q/O)'V u 90.expected error 预期误差
35tu>^_#V z{Mr$%'EY 91.population 总体
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B<C* 92.sampling risk 抽样风险
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oh$Q6G 93.non- sampling risk 非抽样风险
&3yD_P_3 e9Nk3Sj] 94.sampling unit 抽样单位
?_I[,N?@41 XS$OyW_Q 95.statistical sampling 统计抽样
k?2k'2dy L[=a/|)TBV 96.tolerable error 可容忍误差
XoA+MuDzpo +[5.WC7J 97.the risk of under reliance 信赖不足风险
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>3c@x 98.the risk of over reliance 信赖过度风险
ezPz<iZ\N B/`
!K 99.the risk of incorrect rejection 误拒风险
It{ ;SKeo A45A:hqs 100. the risk of incorrect acceptance 误受风险
xhRngHU\z< V*W;OiE_3 101.working trial balance 试算平衡表
1UKg=A-q o tk}y8 102.index and cross-referencing 索引和交叉索引
EY \H=@A }<dRj 103.cash receipt 现金收入
=b/L?dR.- /~^rr
f 104.cash disbursement 现金支出
n5{Xj:} -YsLd 9^4 105.bank statement 银行对账单
'Y]mOD^p tO0!5#-VR 106.bank reconciliation 银行存款余额调节表
=|9H PG,_^QGCX 107.balance sheet date
资产负债表日
wQRZ"ri, % rxO_ 108.net realizable value 可变现净值
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K"kEA[; < P`u} 109.storeroom 仓库
)KP5WudX _)\c&.p]f 110.sale invoice 销售发票
Fy.\7CL> 5< ja3 111.price list 价目表
5|1T}Z#; X,LD 112.positive confirmation request 积极式询证函
IKi5 v~bE D:Zy 113.negative confirmation request 消极式询证函
*k19LI.5 7^g&)P 114.purchase requisition 请购单
$ibuWb"a Z ,EvQ8i 115.receiving report 验收报告
G_SG 4e/cqN6 116.gross margin 毛利
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#a b"P&+c 117.manufacturing overhead 制造费用
'bm:u 0UD"^zgY 118.material requisition 领料单
X2P``YFV{ kJeu40o
N 119.inventory-taking 存货盘点
%Qd3BZ YOKR//|3 120.bond certificate 债券
vXf:~G] qvTJ>FILT 121.stock certificate 股票
._ih$= 5Jw"{V?Ak 122.audit report 审计报告
;o%:7& R.UumBM 123.entity 被审计单位
!VNbj\Bp TMY{OI8 a 124.addressee of the audit report 审计报告的收件人
5U;nhDmM +_-Y`O!Q 125.unqualified opinion 无保留意见
)"-fHW+fy z'e1"Y. 126.qualified opinion 保留意见
zP|*(* [,nfAY 127.disclaimer of opinion 无法表示意见
r_=p,#}# .h!9wGi` 128.adverse opinion 否定意见
X?kPi&ru :o<N!*pT 查看《
注会考试《审计》中的128个英文单词(一) 》
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