61.assessed level of material misstatement risk 重大错报风险的评估水平
'D<84|w:1 "j] r 62.simall business 小规模企业
iQj2aK Gs Ub9p&=]h 63.accounting system
会计系统
`(6g87h 2pn8PQfg) 64.test of control 控制测试
dlB?/J< <|R`N)AV; 65.walk-through test 穿行测试
Bgy?k K2[ q>H f2R 66.communication 沟通
TOvpv@?- $TR#-q 67.flow chart 流程图
dp'xd>m "[M k5tM 68.reperformance of internal control 重新执行
\CDzVO0^ |(6H)S]$ 69.audit evidence
审计证据
QH.zsqf( 6i.!C5YX] 70.substantive procedures 实质性程序
];VJ54 "2a&G3}t" 71.assertions 认定
DgB]y6~KXl B9Y*'hmI 72.esistence 存在
bX*c-r: s!Y`1h{ 73.occurrence 发生
BiI}JEp4o ,oS<9kC68 74.completeness 完整性
[23F0-p Z?_t3 75.rights and obligations 权利和义务
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f<H? 76.valuation and allocation 计价和分摊
<sNkyQ LA%t'n h 77.cutoff 截止
/ig'p53jL \~bx%VWW4 78.accuracy 准确性
(iO8[ 0^IHBN?9 79.classification 分类
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Mhn ="Sa>-do, 80.inspection 检查
~D$?.,=l :*0l*j 81.supervision of counting 监盘
5(V'< e+ckn 82.observation 观察
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1p |}=R {u4=*>?G 84.computation 计算
ZN]LJ4|xu r|W2I,P 85.analytical procedures 分析程序
cm!|A)~ qJ8@A}}8 86.vouch 核对
IS9}@5`' B[Gl}(E 87.trace 追查
Ebk_(Py\ @cz\'v6E 88.audit sampling 审计抽样
tbr1mw'G 5^W},:3R 89.error 误差
`+>'18F asQXl#4r 90.expected error 预期误差
_T)G?iv:& RHOEyXhOA 91.population 总体
~=xS\@UY = alB[/.1 92.sampling risk 抽样风险
vn0}l6n3s 43p0k&;-7 93.non- sampling risk 非抽样风险
k@i+gV% eJv_`#R&Of 94.sampling unit 抽样单位
Oi~]~+2 ;#F7Fp *U 95.statistical sampling 统计抽样
}VUrn2@-4 dLq)Z*r 96.tolerable error 可容忍误差
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pp 97.the risk of under reliance 信赖不足风险
!gm;g}]szG "\]NOA* 98.the risk of over reliance 信赖过度风险
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.Q M],}.l 99.the risk of incorrect rejection 误拒风险
D:yj#&I ;jEDGKLq 100. the risk of incorrect acceptance 误受风险
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? <,S5(pZ 101.working trial balance 试算平衡表
l(CMP!mY X$<s@_#1 102.index and cross-referencing 索引和交叉索引
r?l7_aBv3 #ARQB2V 103.cash receipt 现金收入
tAM t7p- >%o\Ue 104.cash disbursement 现金支出
\k69 S/O 8LMO2Wyq 105.bank statement 银行对账单
6zGM[2 'p{N5eM 106.bank reconciliation 银行存款余额调节表
F/ODV=J- nhm)P_p 107.balance sheet date
资产负债表日
IJ`%Zh{f e/p 2| 4; 108.net realizable value 可变现净值
.P|_C.3-l S3G9/ 109.storeroom 仓库
wM"PJG >)&]Ss5J 110.sale invoice 销售发票
_7#9nJ3| aU)NbESu 111.price list 价目表
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*88Q6=Mm 112.positive confirmation request 积极式询证函
#Oeb3U v|&Nh?r 113.negative confirmation request 消极式询证函
?Bdhn{_ \.`;p 114.purchase requisition 请购单
e;kH,fHUI3 5a PPq~% 115.receiving report 验收报告
ey~5DY7 w'/Mn+ 116.gross margin 毛利
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)5479Eb_ 117.manufacturing overhead 制造费用
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2." >+P5Zm(_ 118.material requisition 领料单
#c?xJ&bh ~q.a<B`,t 119.inventory-taking 存货盘点
IsC`r7 ODbEL/ 120.bond certificate 债券
GbLuXU R8*z}xy{ 121.stock certificate 股票
i1OF@~? Y2j>@ 122.audit report 审计报告
!6R;fD#^s xnfMx$fD 123.entity 被审计单位
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/oWn0 124.addressee of the audit report 审计报告的收件人
jc4#k+sb "x+o(jOy 125.unqualified opinion 无保留意见
gyz#:z$p^ DxFmsjX[L 126.qualified opinion 保留意见
RWe$ZZSz! ,#u"$Hz8p 127.disclaimer of opinion 无法表示意见
Q=,6W:j YPV@/n[N 128.adverse opinion 否定意见
co93}A,k _{]\} =@ 查看《
注会考试《审计》中的128个英文单词(一) 》
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