61.assessed level of material misstatement risk 重大错报风险的评估水平
n<3*7/- S/)J<?<b 62.simall business 小规模企业
+f]\>{o4 B>{\qj)% 63.accounting system
会计系统
{S=gXIh(y 2Hj;o 64.test of control 控制测试
EC0M0qQ h6Q-+_5 65.walk-through test 穿行测试
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| =^D{ZZw{ 66.communication 沟通
:1(UC}v F)Qj<6 67.flow chart 流程图
_!'sj=n]q [ Cu3D 68.reperformance of internal control 重新执行
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?ybX&V 69.audit evidence
审计证据
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W@e q oJ4w7 70.substantive procedures 实质性程序
\y*,N^w u YTo^Q& 71.assertions 认定
v*.#LJEm /naGn@m5u 72.esistence 存在
r")zR, k3FpD=N 73.occurrence 发生
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w} h[ 74.completeness 完整性
[AHZOA <1EmQ)B 75.rights and obligations 权利和义务
Z<t(h=? 7h3JH 76.valuation and allocation 计价和分摊
Q8sCI An{ S.kFs{;1x 77.cutoff 截止
$={WtR {<_9QAS 78.accuracy 准确性
;"@FLq(n ;*8nd-\ 79.classification 分类
gUq)M .O+qtk! 80.inspection 检查
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LbeMP 81.supervision of counting 监盘
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M 82.observation 观察
T'TxC) ]&D;'), 83.confirmation 函证
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(ZU6 W2a9P_ 85.analytical procedures 分析程序
2 #+g4 [-bT_X 86.vouch 核对
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} 87.trace 追查
*<**rY* &dV|~xA6N 88.audit sampling 审计抽样
TZ7{cekQ F<UEipe/N 89.error 误差
R":nG7o BlVk?n 90.expected error 预期误差
:q2tda ve#cz2Z 91.population 总体
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;)O - 92.sampling risk 抽样风险
p,=:Ff}~ s'V8PN+- 93.non- sampling risk 非抽样风险
~[i,f0O, G~{xTpL 94.sampling unit 抽样单位
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SkH| 95.statistical sampling 统计抽样
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m 96.tolerable error 可容忍误差
Hy<4q^3$G {. N" 6P 97.the risk of under reliance 信赖不足风险
>a]4} bl>MD8bzLE 98.the risk of over reliance 信赖过度风险
d0b--v/ }0#cdw#gH 99.the risk of incorrect rejection 误拒风险
F6T@YSP JlF0 L%Rc 100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
C.{*|#&GAt tIb?23K0 102.index and cross-referencing 索引和交叉索引
%>uGzQ61 /FiFtAbb 103.cash receipt 现金收入
J,fXXi)J <?P UF, 104.cash disbursement 现金支出
zjh&?G]:G W|T"'M_ 105.bank statement 银行对账单
}Kq5!XJV9C Uq/(xh,t5 106.bank reconciliation 银行存款余额调节表
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4Ly 107.balance sheet date
资产负债表日
c7IgndVAV k6~k 108.net realizable value 可变现净值
!&C8y y^zVb\"4 109.storeroom 仓库
P_t8=d J1"u,H F*( 110.sale invoice 销售发票
.9WUp> @]dN 111.price list 价目表
"t8mQ;n {R[lsdH(X 112.positive confirmation request 积极式询证函
pi5Al)0 muo7KUT 113.negative confirmation request 消极式询证函
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6i^wC 0i$jtCCL( 114.purchase requisition 请购单
/'G'GQrr <P( K,L?r 115.receiving report 验收报告
IqEY.2KN 2?ZHWS>U 116.gross margin 毛利
Tp<=dH%$%" <l5{!g 117.manufacturing overhead 制造费用
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q#o 118.material requisition 领料单
Z8kO*LYv ekP=/;T#S 119.inventory-taking 存货盘点
(H+'sf^h sb(,w 120.bond certificate 债券
V:!fe+Er I~"- 121.stock certificate 股票
W1y,.6 sXl7 122.audit report 审计报告
Q-}oe Q [O [N _z 123.entity 被审计单位
rN{&$+"2 `X^4~6/q 124.addressee of the audit report 审计报告的收件人
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w6 d2.eDEOsC 125.unqualified opinion 无保留意见
5jy>)WqK X~G"TT$) 126.qualified opinion 保留意见
GWA_,/jS% LiQs;$V 127.disclaimer of opinion 无法表示意见
Z#>k:v 5qG7LO. 128.adverse opinion 否定意见
X.Z?Ie K
N0S$nW+ 查看《
注会考试《审计》中的128个英文单词(一) 》
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