61.assessed level of material misstatement risk 重大错报风险的评估水平
1tQZyHc42; =J0FT2 d 62.simall business 小规模企业
?#pL\1"E 'e;*V$+ 63.accounting system
会计系统
Qi6vP& sGMC$%e} 64.test of control 控制测试
Be8Gx t!D=oBCro 65.walk-through test 穿行测试
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OaU} 9& 66.communication 沟通
"Q2[A]4E =Q3Go8b4HJ 67.flow chart 流程图
` mALx! ` 9XobTi3+' 68.reperformance of internal control 重新执行
99:`58G t~sW]<qjp 69.audit evidence
审计证据
N4)&K[ W%0-SR 70.substantive procedures 实质性程序
}! zjj\g^ 2/B(T5PY@ 71.assertions 认定
)z7.S"U G\jr^d\ 72.esistence 存在
9dqD(S#C;" c?jjY4u 73.occurrence 发生
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78qf .N/4+[2p( 75.rights and obligations 权利和义务
PeTA:MW ~g1@-)zYxK 76.valuation and allocation 计价和分摊
(873:"( sE>'~+1_O 77.cutoff 截止
9L!Vj J =k3QymA 78.accuracy 准确性
h>bmHQ /*rMveT 79.classification 分类
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W_(Rqg 80.inspection 检查
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o 81.supervision of counting 监盘
`n5RDz/f0 dn%/SJC 82.observation 观察
~aA+L-s| b$rBxe\ 83.confirmation 函证
"TN}=^A\F #'$CC<*vy 84.computation 计算
]r|.\}2Y7 _@?]!J[ 85.analytical procedures 分析程序
HV>|f'45 d=lZhqY 86.vouch 核对
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&S3szhe -VRu^l# 88.audit sampling 审计抽样
= 2My-%i Fo~C,@/Qt 89.error 误差
c!w4N5aM Szwa2IdI. 90.expected error 预期误差
r8Gq\ ^ /91H!s 91.population 总体
Y`lC4*g Hb!Q}V+Kb8 92.sampling risk 抽样风险
W=F?+KgL %,6@Uu#%6 93.non- sampling risk 非抽样风险
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R_ ?g 94.sampling unit 抽样单位
Hej0l^ ;=B&t@ 95.statistical sampling 统计抽样
3 5|5|ma xo^_;(; 96.tolerable error 可容忍误差
[gQ~B1O pjbKMx 97.the risk of under reliance 信赖不足风险
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buP: 98.the risk of over reliance 信赖过度风险
r}*2~;:pW d*q_DV 99.the risk of incorrect rejection 误拒风险
DPy"FQYZb %9Ulgs8 = 100. the risk of incorrect acceptance 误受风险
f$(w>B7.. G=~T)e 101.working trial balance 试算平衡表
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> f12pu 102.index and cross-referencing 索引和交叉索引
3y 0`G8P'h -R6z/P(} 103.cash receipt 现金收入
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.HGEddcC 104.cash disbursement 现金支出
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105.bank statement 银行对账单
27,WP-qie rl4daV&,U 106.bank reconciliation 银行存款余额调节表
<7^_M*F9 YW/Ye
ID 107.balance sheet date
资产负债表日
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F Ev$?c9*> 108.net realizable value 可变现净值
gI\J sN QD"V=}'? 109.storeroom 仓库
fa<83<.D [@>Kd`!' 110.sale invoice 销售发票
RQ/X{<lQ) LuQ=i`eXx 111.price list 价目表
Qj0@^LA W.0dGUi* 112.positive confirmation request 积极式询证函
TS=p8@w} m"+9[d_u 113.negative confirmation request 消极式询证函
>@TZYdl $:mCyP<y 114.purchase requisition 请购单
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115.receiving report 验收报告
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GHYgSS 116.gross margin 毛利
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- pN%L3?2 117.manufacturing overhead 制造费用
%&z9^}Vd[ a*%>H(x 118.material requisition 领料单
w6#hsRq[C 8 kd 119.inventory-taking 存货盘点
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Lxd*W2$3_ ze,HNFg@> 121.stock certificate 股票
\[Rh\v& 4y)"IOd#| 122.audit report 审计报告
2/>AmVM VCvuZU{< 123.entity 被审计单位
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K JA 124.addressee of the audit report 审计报告的收件人
]S%qfna e1 f4X?\e GT 125.unqualified opinion 无保留意见
YSv\T '3 M@{GT/`Pf 126.qualified opinion 保留意见
{!6!z, u49/LtB\ 127.disclaimer of opinion 无法表示意见
U Y)YhXW Ld+}T"Z&M> 128.adverse opinion 否定意见
5O*.qp? D!)'c(b 查看《
注会考试《审计》中的128个英文单词(一) 》
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