61.assessed level of material misstatement risk 重大错报风险的评估水平
piPR=B+ =Je[c,&j$? 62.simall business 小规模企业
';3{T:I dIN$)?aB0 63.accounting system
会计系统
d:BG#\e]v AK'[c+2[ 64.test of control 控制测试
j(m.$: SxOC1+Oy 65.walk-through test 穿行测试
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DaBz\ qh9Z50E9 66.communication 沟通
{:6r;TB * @ 3Ag( 67.flow chart 流程图
vHyC; 4' n^Hm;BiE# 68.reperformance of internal control 重新执行
hQYL`Dni 8(pp2r lR 69.audit evidence
审计证据
^2Fei.?T. B2>H_dmQ 70.substantive procedures 实质性程序
L2\#w<d `[f*Zv w 71.assertions 认定
r[|Xy>Zj J!c)s!`w 72.esistence 存在
rDm~h~u5 IpYM;tYw& 73.occurrence 发生
t^+ik1. cpL7!>^= 74.completeness 完整性
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* 75.rights and obligations 权利和义务
l4F%VR4KT 4{y)TZ 76.valuation and allocation 计价和分摊
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v- 2:(IV 77.cutoff 截止
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D"T 78.accuracy 准确性
E{XH?_xo th 79.classification 分类
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}7ake 80.inspection 检查
dq(uVW^&ae u_@f$ 81.supervision of counting 监盘
/)YNs7gR 2;k*@k-t 82.observation 观察
cS5Pl T1 ut"Zu 83.confirmation 函证
6 eLR2 fz|cnU 84.computation 计算
>" )Tf6zw& }tRm] w 85.analytical procedures 分析程序
NP0\i1P>.? Rw"sJ) / 86.vouch 核对
(up~[ wo4;n9@I 87.trace 追查
[$mHv,~ `#rL*;\uV 88.audit sampling 审计抽样
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W%{ }q_<_lQ 89.error 误差
[)H&'5 +F I3aNFa} 90.expected error 预期误差
`95r0t0hh\ &-;4.op 91.population 总体
n`#tKwWHYx aRj9E} 92.sampling risk 抽样风险
bWH&P/> PY{
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_dqzB$JV Y1OCLnK~ 94.sampling unit 抽样单位
BBaQ}{F8>2 t>L;kRujVJ 95.statistical sampling 统计抽样
nL5cK: -)w@f
~Q 96.tolerable error 可容忍误差
hpHr\g {:Orn%Q 97.the risk of under reliance 信赖不足风险
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*>!Z% ZT'`hK_up 98.the risk of over reliance 信赖过度风险
o*b] p- O8+7g+J=! 99.the risk of incorrect rejection 误拒风险
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z4$gb7Y 100. the risk of incorrect acceptance 误受风险
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bfFeBBi 101.working trial balance 试算平衡表
8NxM4$nQX y=fx%~<>
8 102.index and cross-referencing 索引和交叉索引
RmI]1S_= P2NQHX
103.cash receipt 现金收入
P0S
Qr?W S'k_olx7 104.cash disbursement 现金支出
QiQ_bB!\ ]_Vx{oT7 105.bank statement 银行对账单
p#&h=,W} _G[g;$< 106.bank reconciliation 银行存款余额调节表
Dl<bnx;0 Z~AO0zUKY 107.balance sheet date
资产负债表日
S
^"y4-2 xR-%L 108.net realizable value 可变现净值
cA2V2S) -C;^3R[
O 109.storeroom 仓库
?8I?'\F; O[\iE5+$ 110.sale invoice 销售发票
?~l6K(*2 GOj-)i/_ 111.price list 价目表
; ^*}#Xd ,KF'TsFf 112.positive confirmation request 积极式询证函
!F*5M1Kjd ?5+.`L9H 113.negative confirmation request 消极式询证函
l>2E (Y| ({
8-* 114.purchase requisition 请购单
(iBNZ7sJ -Y1e8H =' 115.receiving report 验收报告
Lco~,OE A^nvp!_ 116.gross margin 毛利
Y#]+Tm(+ }d[ kxo 117.manufacturing overhead 制造费用
!Xh=k36 %d1,a$*3} 118.material requisition 领料单
J}*,HT * (jnzT=y 119.inventory-taking 存货盘点
++bf#qS<8D j?A/# 120.bond certificate 债券
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H4lO~ 121.stock certificate 股票
0QBiC]9 10G}{ 122.audit report 审计报告
5/q}`T9i%7 i#&z2h-b 123.entity 被审计单位
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bH-ub2@qO 124.addressee of the audit report 审计报告的收件人
FGPB: ynmWW^dg 125.unqualified opinion 无保留意见
~t@cO.c !xz eM VI 126.qualified opinion 保留意见
8|b3j^u }^4Xv^dW>g 127.disclaimer of opinion 无法表示意见
QEm|])V `uq8G 128.adverse opinion 否定意见
2`AY~i9 @D)al^]x6 查看《
注会考试《审计》中的128个英文单词(一) 》
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