61.assessed level of material misstatement risk 重大错报风险的评估水平
)[@YHE5g >|UrxJ7 62.simall business 小规模企业
I]uOMWZs |Ak =-. 63.accounting system
会计系统
=Do3#Xe2V pJ2:` f<; 64.test of control 控制测试
1sIy*z =sUl`L+w,L 65.walk-through test 穿行测试
3<e(@W}n-M XEvGhy# 66.communication 沟通
c {f:5 p 2yEO=SN,( 67.flow chart 流程图
'XZI{q2i uv~qK:Nw( 68.reperformance of internal control 重新执行
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审计证据
%h/#^esi |dB1R% 70.substantive procedures 实质性程序
oUKBb&&O BST7y4R)BS 71.assertions 认定
g "K#& !yV,|)y5F 72.esistence 存在
%ojR?=ON (^s &M 73.occurrence 发生
LEn=dU He0N 74.completeness 完整性
OW63^wA`s |&0"N[t 75.rights and obligations 权利和义务
/IrR,bvA U'Ja\Ek/f 76.valuation and allocation 计价和分摊
%X0NHta~@ k+7M|t.?4 77.cutoff 截止
3j=%De ATMogxh 78.accuracy 准确性
@qO8Jg"Q oM18aR& 79.classification 分类
7q2"b?|h *1o+o$hY2 80.inspection 检查
fbzKO^Ub v0hfY 81.supervision of counting 监盘
['}^;Y?*o 53,
,%Ue 82.observation 观察
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d (IWix){ 83.confirmation 函证
MWn L#! f9l<$l 84.computation 计算
WFeMr%Zqh> ;}>g1&q 85.analytical procedures 分析程序
&JXHDpd$a^ C#**) 86.vouch 核对
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-^G 88.audit sampling 审计抽样
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] !OZhfMVd 90.expected error 预期误差
)QSt7g|OF mBpsgm:g^ 91.population 总体
PkCeV]`w LA=>g/+i.X 92.sampling risk 抽样风险
@R OY}CZ{/ O[hbu ![ 93.non- sampling risk 非抽样风险
^;k _ Y="&|c=w#L 94.sampling unit 抽样单位
q@MjeGs% MVeQ5c( 95.statistical sampling 统计抽样
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!%m5Q?5 kX ,FQG> 96.tolerable error 可容忍误差
ndCS<ojcBP 4 _U,-%/ 97.the risk of under reliance 信赖不足风险
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[*wN8 98.the risk of over reliance 信赖过度风险
/o1)ZC$ d a?th 99.the risk of incorrect rejection 误拒风险
Bbt8fJA~ @X6#$ex 100. the risk of incorrect acceptance 误受风险
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,@>rubUz 101.working trial balance 试算平衡表
Kf?{GNE7 \]`(xxt1 102.index and cross-referencing 索引和交叉索引
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H'06"{ 103.cash receipt 现金收入
^? {kj{v <9k}CXv2PK 104.cash disbursement 现金支出
i{FC1tVeL_ 1uge>o& 105.bank statement 银行对账单
='bmjXu 5G] #yb74 106.bank reconciliation 银行存款余额调节表
@xF8' [< e>zk3\D! 107.balance sheet date
资产负债表日
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KY;p 108.net realizable value 可变现净值
Ah>krE0t rDx],O _ 109.storeroom 仓库
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XX[Wwt 110.sale invoice 销售发票
+heS\I_Mp 645C]l 111.price list 价目表
/GSI.tO 9]F&Fz/G 112.positive confirmation request 积极式询证函
3F'dT[; &|{,4V0%A 113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单
WZ6{(`;#m OI}HvgV^! 115.receiving report 验收报告
Dw ;vDK 4e#K.HU_ 116.gross margin 毛利
>)A Jx9%8Ek 117.manufacturing overhead 制造费用
iM/0Yp-v'> kt3#_d^El 118.material requisition 领料单
;Kq?*H l/UG+7 119.inventory-taking 存货盘点
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\'pOe 120.bond certificate 债券
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V =XBXSW8)DJ 121.stock certificate 股票
H$z+gbjJ R"t$N@ZFb 122.audit report 审计报告
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cR?& K ':pU1 123.entity 被审计单位
P"~T*Qq-R tWOze, N 124.addressee of the audit report 审计报告的收件人
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vLT!y 125.unqualified opinion 无保留意见
E0Y/N? h16Nr x 126.qualified opinion 保留意见
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M)pi)$&c 127.disclaimer of opinion 无法表示意见
VdOd:w nkj'AH"2 128.adverse opinion 否定意见
}R5&[hxh4t l<:E+lU 查看《
注会考试《审计》中的128个英文单词(一) 》
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