61.assessed level of material misstatement risk 重大错报风险的评估水平
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) s:_a.4&Y 62.simall business 小规模企业
G e5Yz.Qv -7'|&zP 63.accounting system
会计系统
q'4P/2)va +6$-"lf 64.test of control 控制测试
gs=ok8w qL`yaU 65.walk-through test 穿行测试
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^LO\ <QC7HR 66.communication 沟通
}q'IY:r kjB'WzZ8 67.flow chart 流程图
uqU&k@ sC.r$K+k5 68.reperformance of internal control 重新执行
O[{/P:a 'Bxj(LaV- 69.audit evidence
审计证据
4]$OO' r :$*pC&{ 70.substantive procedures 实质性程序
~WORC\kCW d:>'c=y 71.assertions 认定
x}Lj|U$r<X 3$q#^UvD 72.esistence 存在
:uB?h1| Rm}5AJ 73.occurrence 发生
*o\AP([@ /$]S'[5uF 74.completeness 完整性
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DLIx} lJ]QAO 75.rights and obligations 权利和义务
TwVkI<e0s? }{j@q~w>$ 76.valuation and allocation 计价和分摊
- 0q263z I )vR 77.cutoff 截止
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8aA$ 78.accuracy 准确性
,c$tKj5ulQ [Gv8Fn/aG 79.classification 分类
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j-! 80.inspection 检查
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G=:k 81.supervision of counting 监盘
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:~/2<o q~5zv4NX 82.observation 观察
+boL?Ix+ QV HI}3~ 83.confirmation 函证
Y?7GFkIP$ J Eo;Fx] 84.computation 计算
zVf79UrK &+A78I 85.analytical procedures 分析程序
q5hE S ,!alNNY 86.vouch 核对
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V*fv>f:Yv e f&8L 88.audit sampling 审计抽样
~Ey+ =)c-Xz 89.error 误差
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<eCv (n:A`] 90.expected error 预期误差
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42tZBz& (!N2,1| 92.sampling risk 抽样风险
,dK)I1"C xP9h$! 93.non- sampling risk 非抽样风险
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eh+T cN?/YkW?] 94.sampling unit 抽样单位
j<~T:Tk <%%)C>l 95.statistical sampling 统计抽样
wd<{%qK`{ _->+Hjj ^ 96.tolerable error 可容忍误差
"u^vBd[} mVYfyLZ,( 97.the risk of under reliance 信赖不足风险
u kZK*Y9P _>;MQ)Km~ 98.the risk of over reliance 信赖过度风险
kSc~gJrne %kop's&?C 99.the risk of incorrect rejection 误拒风险
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J;n 100. the risk of incorrect acceptance 误受风险
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I.F 101.working trial balance 试算平衡表
i/'bpGrQ( chUYLX}45 102.index and cross-referencing 索引和交叉索引
"M-';; Jq(;BJ90R 103.cash receipt 现金收入
XMkRYI1~ PH:5 104.cash disbursement 现金支出
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HF#yK 105.bank statement 银行对账单
@#N7M2/ w|S b`eR 106.bank reconciliation 银行存款余额调节表
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107.balance sheet date
资产负债表日
!vJ$$o6# I;E?;i 108.net realizable value 可变现净值
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~+t@7A= Gds(.]_ 110.sale invoice 销售发票
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r"{jrBK$ T*0;3&sA 112.positive confirmation request 积极式询证函
%~M* <pN sU*?H`U3d 113.negative confirmation request 消极式询证函
ilJ`_QN aZ_3@I{d` 114.purchase requisition 请购单
zT6nC5E 9{Et v w 115.receiving report 验收报告
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-" `|Di?4+6% 116.gross margin 毛利
D QxuV1 '/03m\7 117.manufacturing overhead 制造费用
xxl|j$m RnRUJNlaG 118.material requisition 领料单
'fb\t, k;t G-~\d 119.inventory-taking 存货盘点
yn]Sc<uK i6n,N)%H 120.bond certificate 债券
"p;tj74O9 L YB@L06a 121.stock certificate 股票
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w fw,,cu`YA 122.audit report 审计报告
cf"&22TQ+Z k]r4b`x` 123.entity 被审计单位
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u1y>7,Z6W 124.addressee of the audit report 审计报告的收件人
G93V=Bk= ?G',Qtz<K 125.unqualified opinion 无保留意见
d;gs1]E50 _^(1Qb[ 126.qualified opinion 保留意见
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V! \SQ4yc 127.disclaimer of opinion 无法表示意见
:X'B K4EN LkzA_|8:D 128.adverse opinion 否定意见
25vjn 1$sW ^ }5KM87 查看《
注会考试《审计》中的128个英文单词(一) 》
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