61.assessed level of material misstatement risk 重大错报风险的评估水平
Ore>j+ V<X[>C' 62.simall business 小规模企业
oNW.-gNT Y,1ZvUOB 63.accounting system
会计系统
Co|3k:I 8 =Uy;8et 64.test of control 控制测试
HEqTlnxUu UC3&:aQ! 65.walk-through test 穿行测试
f3,qDbQyJ ckn0I 66.communication 沟通
#G</RYM~m _=,\uIrk 67.flow chart 流程图
_ ~q!<-Z Be~__pd 68.reperformance of internal control 重新执行
?'RB)M=Og7 EPEy60Rx5 69.audit evidence
审计证据
6"3-8orj ;<=Z\NX 70.substantive procedures 实质性程序
}XmrfegF E}^np[u7 71.assertions 认定
%S$P<nKN5 #vwK6'z 72.esistence 存在
--S1p0 91I6-7# Xt 73.occurrence 发生
h%4aL38 uD'yzR!]+ 74.completeness 完整性
TA2HAMx) zN3[W`q+m 75.rights and obligations 权利和义务
KGM9
b n ~c<[ 76.valuation and allocation 计价和分摊
/
-J 4OX2GH=W 77.cutoff 截止
8'K~+L=} }%8 :8_Ke 78.accuracy 准确性
)FLDCer X`/GiYTu 79.classification 分类
v,T:V#f^ QoLp$1O(y 80.inspection 检查
d_v]mfUF _v/w
,z 81.supervision of counting 监盘
/,C;fT<R 3(2WO^zX { 82.observation 观察
/Pbytu);ds 7Shau%2C 83.confirmation 函证
_\/KI
/ GG0H3MSc 84.computation 计算
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g=?wb Fb2,2Px 85.analytical procedures 分析程序
)2z<5 ` IOfxx>=3 86.vouch 核对
X| !VjUH `}r)0,Z}3 87.trace 追查
-JKl\ E $&25hvK, 88.audit sampling 审计抽样
Sb4^*
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e{V ]T 89.error 误差
64LX[8Ax# W)X" G3 90.expected error 预期误差
J#>)+ ZZs@P#] 91.population 总体
"U"phLX -R]Iu\ 92.sampling risk 抽样风险
qw?Wi%t(x8 =l)D$l 93.non- sampling risk 非抽样风险
-(dtAo6 ^l:~r2 94.sampling unit 抽样单位
6N49q-.Lg E,kDy: 95.statistical sampling 统计抽样
>^=;b5I2K @$Xl*WT7 96.tolerable error 可容忍误差
)_&P:;N \DiAfx<Ub 97.the risk of under reliance 信赖不足风险
(U{,D1? elqm/u 98.the risk of over reliance 信赖过度风险
x/pX?k *M? [Gro/ 99.the risk of incorrect rejection 误拒风险
&%UZ"CcA q"48U.}T 100. the risk of incorrect acceptance 误受风险
2jVvK"C
&lCOhP# 101.working trial balance 试算平衡表
>]L\B w sck.2-f" 102.index and cross-referencing 索引和交叉索引
w4Uo-zr@ I!?)}d 103.cash receipt 现金收入
dfA2G<Uc lC=-1*WH 104.cash disbursement 现金支出
WaPuJ5;e FUP0X2P 105.bank statement 银行对账单
aMJW__, ynZp|'b?< 106.bank reconciliation 银行存款余额调节表
.GSK!1{@
@+6cKP 107.balance sheet date
资产负债表日
u?F^gIw hS 9^Bi 108.net realizable value 可变现净值
S`Xx('!/| [t6Y,yo&h4 109.storeroom 仓库
^, &' p)qM{`]G\
110.sale invoice 销售发票
qOTo p- 8 7z]qE 111.price list 价目表
>1qum' dEI]|i
r 112.positive confirmation request 积极式询证函
aI\:7 U]]ON6Y&F
113.negative confirmation request 消极式询证函
hz+O.k],? cGSG}m@B` 114.purchase requisition 请购单
TFNB%| tZ.hSDH 115.receiving report 验收报告
(F j"< *=}\cw\A 116.gross margin 毛利
AZE ;d.gVR_V 117.manufacturing overhead 制造费用
nh]HEG0CZJ Lng@'Yr 118.material requisition 领料单
+,_%9v?3 8
KRo< 119.inventory-taking 存货盘点
NdmwQJ7e" Ftdx+\O_i& 120.bond certificate 债券
2xBYJoF( YmwXA e: 121.stock certificate 股票
1=_Qj}!1 Eq=j+ch7 122.audit report 审计报告
'si{6t| k#n%at.g 123.entity 被审计单位
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6QE=: eGLB,29g 124.addressee of the audit report 审计报告的收件人
3=("vR`! 1'%n?\OK66 125.unqualified opinion 无保留意见
HPXJRQBE 6@VgLa, 126.qualified opinion 保留意见
e0M'\'J e8eNef L$ 127.disclaimer of opinion 无法表示意见
o;u~Yg y7Nd3\v [\ 128.adverse opinion 否定意见
61}eB/;7 iB}*<~`.Eg 查看《
注会考试《审计》中的128个英文单词(一) 》
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