61.assessed level of material misstatement risk 重大错报风险的评估水平
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Ey_.4S `Cd! 62.simall business 小规模企业
X\BFvSv8C &W3srJo 63.accounting system
会计系统
fhn$~8[_A 4,@jSr|I3i 64.test of control 控制测试
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9p 65.walk-through test 穿行测试
3\]j4*i! s Y4wdG 66.communication 沟通
^KD1dy3( P#3J@aRC 67.flow chart 流程图
N MkOx$ 7*K2zu3 68.reperformance of internal control 重新执行
@r<2]RXlc d lAb`ne 69.audit evidence
审计证据
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G vb] 70.substantive procedures 实质性程序
tSni[,4Kq w^cQL% 71.assertions 认定
<8~c7kT' 16N| 72.esistence 存在
cxQ %tL+S& 4h?@D_{k 73.occurrence 发生
uEhPO o+{7"Na8[ 74.completeness 完整性
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YDp ) iV^rLwL 75.rights and obligations 权利和义务
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uM R mYfHBW: 76.valuation and allocation 计价和分摊
-1hCi! -`\n/"#X6i 77.cutoff 截止
uMm`j?Y23q fHwS12SB 78.accuracy 准确性
a;a1>1 >`[+24e 79.classification 分类
N2|NYDQs -ert42fN 80.inspection 检查
2zbn8tO InRRcn( 81.supervision of counting 监盘
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T33X)h% Jw;G_dQ[ 82.observation 观察
.i )n1 sEKF 83.confirmation 函证
eVX/<9> I\-M`^@ 84.computation 计算
BbCW3!( 3&"uf9d 85.analytical procedures 分析程序
@o1#J`rv TtWzjt 86.vouch 核对
JbitRV@a Kv:.bHN} 87.trace 追查
4M0p:Ey ' o*E32#l 88.audit sampling 审计抽样
t+pA9^$[` NU'2QSU8 89.error 误差
(["V( $ ugj I$u 90.expected error 预期误差
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Ru 91.population 总体
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V$ +~:OUR*> 92.sampling risk 抽样风险
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.c B+jh|@- 93.non- sampling risk 非抽样风险
B>S>t5$ eHIcfp@& 94.sampling unit 抽样单位
(7&b)"y <gFisc/#r 95.statistical sampling 统计抽样
"~zLG" '6g-]rE[ 96.tolerable error 可容忍误差
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JU9[ e_l|32#/ 97.the risk of under reliance 信赖不足风险
~gQYgv<7 ,h/l-#KS 98.the risk of over reliance 信赖过度风险
f<oU"WM zK_P3rLsS 99.the risk of incorrect rejection 误拒风险
WCk. K @A`j Wao 100. the risk of incorrect acceptance 误受风险
6kAGOjO WWOt>C~zV 101.working trial balance 试算平衡表
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B:> W1LR ,:$ 102.index and cross-referencing 索引和交叉索引
M_%c9g@x O'@[f{ 103.cash receipt 现金收入
_7qa~7?f 8\C][ y 104.cash disbursement 现金支出
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*@ 105.bank statement 银行对账单
\P"Ol\@ ;n|%W,b- 106.bank reconciliation 银行存款余额调节表
!g)rp`? ^
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资产负债表日
9x8Vsd |QR9#Iv 108.net realizable value 可变现净值
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Bu?Qyz2O 109.storeroom 仓库
x;/dSfv_ DWCf+4 110.sale invoice 销售发票
{9Ok^O k{hNv|:, 111.price list 价目表
voTP,R[}85 <$a-.C5
112.positive confirmation request 积极式询证函
?4aW^l6/ T2tvU*[= 113.negative confirmation request 消极式询证函
,q7FK z{ 6R$Yh0% 114.purchase requisition 请购单
28c6~*Te# /;[x3}[ 115.receiving report 验收报告
8Z"f" ">20`Mj8 116.gross margin 毛利
~Je40vO[ cnw+^8 117.manufacturing overhead 制造费用
gf9U<J#&C Of$R+n. 118.material requisition 领料单
R7!v=X]i /iAhGY 119.inventory-taking 存货盘点
0 VG;z#{J cD)9EFo 120.bond certificate 债券
]w$cqUhM $<&_9T#&w 121.stock certificate 股票
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2+C:Em0yI 122.audit report 审计报告
M&gi$Qs[E }QQ 7jE 123.entity 被审计单位
x(4"!# D`'Cnt/ 124.addressee of the audit report 审计报告的收件人
)`ixT) 'iOaj0f 125.unqualified opinion 无保留意见
0S'@(p[A CF\wR;6k 126.qualified opinion 保留意见
H8HVmfM Uq{$j5p8 127.disclaimer of opinion 无法表示意见
ZH>i2|W< 5ug|crX 128.adverse opinion 否定意见
'O.f}m SS SyT{k\[ 查看《
注会考试《审计》中的128个英文单词(一) 》
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