61.assessed level of material misstatement risk 重大错报风险的评估水平
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F rWD*DmY@" 62.simall business 小规模企业
K1[(%<Gp kCZxv"Ts 63.accounting system
会计系统
*-.,QpgTX ipn0WQG 64.test of control 控制测试
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65.walk-through test 穿行测试
0rj50$~$] wl:[Ad 66.communication 沟通
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3i34, 67.flow chart 流程图
njg\y p| o?nI 68.reperformance of internal control 重新执行
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Sdf 69.audit evidence
审计证据
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F*x\AT 70.substantive procedures 实质性程序
<A@qN95m rX@?~(^ML 71.assertions 认定
u$V8fus0 Y[Kpd[)[v 72.esistence 存在
+N:=|u.g "=vH,_"Ql 73.occurrence 发生
kli)6R< 9 `z^'k& 74.completeness 完整性
`sPH7^R (H-}z`sy/@ 75.rights and obligations 权利和义务
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/aX5G 76.valuation and allocation 计价和分摊
HA0Rv#p J1gLT $ 77.cutoff 截止
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0>)F+QC )2mvW1M=7; 79.classification 分类
Zia<$kAO _8'z"wF 80.inspection 检查
N@G~+GCxL v"J7VF2 81.supervision of counting 监盘
fe$O Pl~ v JPX`T| 82.observation 观察
#xBh62yIuP fs;pX/:FR 83.confirmation 函证
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R-<v&O 84.computation 计算
bo04y)Iz jpRC6b? 85.analytical procedures 分析程序
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c+f9 86.vouch 核对
Xw_6SR9C 5BsfbLKC 87.trace 追查
WpPI6bd SJXP}JB_ 88.audit sampling 审计抽样
F vae lB yi@mf$A| 89.error 误差
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^ ^{R.X:a 90.expected error 预期误差
0V5 {:mzA ,J ZM%f 91.population 总体
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qq 92.sampling risk 抽样风险
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c'$ fOkB|E] 93.non- sampling risk 非抽样风险
e=Teq~K 6 Z7J<0 94.sampling unit 抽样单位
%;qDhAu0 2E_*'RT 95.statistical sampling 统计抽样
VaLl$w FErKr) 96.tolerable error 可容忍误差
5B,HJax ):pFI/iC 97.the risk of under reliance 信赖不足风险
R'1L%srTM+ 19#A7 98.the risk of over reliance 信赖过度风险
A.@Af+ <N}*|z7=b 99.the risk of incorrect rejection 误拒风险
d 0CFMy6 n,.t~ 100. the risk of incorrect acceptance 误受风险
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v'8 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
k:k!4 ;|H(_J=6k 103.cash receipt 现金收入
^":Dk5gl CKgbb4;<m[ 104.cash disbursement 现金支出
nH -1,#`g j~VHU89 105.bank statement 银行对账单
~s UWXw7~ **L3T3$) 106.bank reconciliation 银行存款余额调节表
?7CHHk ;)gNe:Q 107.balance sheet date
资产负债表日
3PU'd^ aB+B1YdY" 108.net realizable value 可变现净值
g1zX^^nd,V 1l`$. k 109.storeroom 仓库
N>3X! K I7/X6^/} 110.sale invoice 销售发票
s#2<^6 $,L,VYN 111.price list 价目表
z~+gche> I'%(f@u~ 112.positive confirmation request 积极式询证函
b1 NB: J~URv)g 113.negative confirmation request 消极式询证函
6*r3T:u3 X=d;WT4,, 114.purchase requisition 请购单
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E,U~g 115.receiving report 验收报告
{po f=G VG+WVk 116.gross margin 毛利
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ezR!ngt d[Lr`=L; 119.inventory-taking 存货盘点
WCPl}7> 'ffOFIz|=I 120.bond certificate 债券
sBfPhBT| h]z>H~.<* 121.stock certificate 股票
/n|`a1! U&<Nhh 122.audit report 审计报告
FTfejk! d3| oKP6 123.entity 被审计单位
wRi` L7 4;hgi[ 124.addressee of the audit report 审计报告的收件人
:*wjC.Z &^W91C?<6 125.unqualified opinion 无保留意见
x3>PM]r(V fsDwfwil* 126.qualified opinion 保留意见
|,wp@)e6h / NlT[@T 127.disclaimer of opinion 无法表示意见
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9mi2= -n `igC 128.adverse opinion 否定意见
#=hI}%n O7AW9*< 查看《
注会考试《审计》中的128个英文单词(一) 》
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