61.assessed level of material misstatement risk 重大错报风险的评估水平
,QU2xw D[ QhV!%}7 62.simall business 小规模企业
(o`"s~) 1xAZ0X# 63.accounting system
会计系统
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X 64.test of control 控制测试
sY,q*}SLD 29#&q`J 65.walk-through test 穿行测试
XoI,m8A ~{MmUp rS 66.communication 沟通
5R6@A?vr rWk4)+Tk 67.flow chart 流程图
BfQRw>dZ"{ E07g^y"}i 68.reperformance of internal control 重新执行
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5AgI7I, DSiI%_[Ud 69.audit evidence
审计证据
m E<n=g= HivmKn` 70.substantive procedures 实质性程序
p<hV7x-{ "7Qc:<ww 71.assertions 认定
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R 72.esistence 存在
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>(>Fx\z} 73.occurrence 发生
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p >9KQWeD 74.completeness 完整性
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'54g$T ~xz3- a/ 75.rights and obligations 权利和义务
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G@8CG 76.valuation and allocation 计价和分摊
6uWzv~!*D Q5R7se_ 77.cutoff 截止
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a 78.accuracy 准确性
) {=2td$=$ 4E&=qC]S 79.classification 分类
-4:L[.2 P8#;a 80.inspection 检查
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j M+Rxt.~6 81.supervision of counting 监盘
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uh 82.observation 观察
-t28"jyj tg%U2+.q 83.confirmation 函证
P(N$U^pj 0:<dj:%M 84.computation 计算
7=jeq|&kN k:D;C3vJd 85.analytical procedures 分析程序
Mk-C' e[D'0L 86.vouch 核对
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A3f 87.trace 追查
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\q v&CKtk!3{ 88.audit sampling 审计抽样
w`~j(G4N nr/^HjMV 89.error 误差
71GLqn? u#tLY/KA 90.expected error 预期误差
enu",wC3 gHS;RF9 91.population 总体
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?Js)i ]stAC3 92.sampling risk 抽样风险
!?Tu pi nU Oy-c 93.non- sampling risk 非抽样风险
muSQFIvt /?b<}am 94.sampling unit 抽样单位
a8fLj qwka77nNT 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
|0Kj0u8T pH&Q]u;O 97.the risk of under reliance 信赖不足风险
~5aq.hF1,A xe)< )y 98.the risk of over reliance 信赖过度风险
4i'2~w{/ N"~P` H![x 99.the risk of incorrect rejection 误拒风险
r1cB<-bJ#' !Xt=+aKN 100. the risk of incorrect acceptance 误受风险
3mWd?!+m= ?k4O)?28 101.working trial balance 试算平衡表
Gq5)>'D? fT.5@RR7^ 102.index and cross-referencing 索引和交叉索引
`m5cU*@D \IQP`JR 103.cash receipt 现金收入
r\+AeCyb"p l7 D/]& 104.cash disbursement 现金支出
A0*u(15% _96hw8 105.bank statement 银行对账单
o{\@7'G bHcb.;< 106.bank reconciliation 银行存款余额调节表
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ORNN8=k 107.balance sheet date
资产负债表日
&libC>a[ S<+_yB? 108.net realizable value 可变现净值
8<u_ wt@ whP>'9t.w 109.storeroom 仓库
{pU Ou8`Z wxPg*R+t 110.sale invoice 销售发票
.a:Oj3=0 yS/ovd 111.price list 价目表
D@H'8C\ AX8;x1t^. 112.positive confirmation request 积极式询证函
7<{Zq8) |::kC3= 113.negative confirmation request 消极式询证函
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WB/N* 114.purchase requisition 请购单
Cm}ZeQ ja2LQe@Q 115.receiving report 验收报告
nZQZ!Vfj WT(R =bLw 116.gross margin 毛利
e*vSGT$KgL ~I/7{B|yX 117.manufacturing overhead 制造费用
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1gP {U=za1Ga 118.material requisition 领料单
iZ[o2Tre >'^l>FPc 119.inventory-taking 存货盘点
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3uRnbO- 120.bond certificate 债券
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L.!:nu]rV fx.FHhVu 122.audit report 审计报告
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{_|N I}Q3B3Byg 123.entity 被审计单位
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V 124.addressee of the audit report 审计报告的收件人
A'|W0|R9 F5L/7j<} 125.unqualified opinion 无保留意见
]-{T-*h: z[qM2 126.qualified opinion 保留意见
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k 6@o_MtI 127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见
h.'h L 1aYO:ZPy 查看《
注会考试《审计》中的128个英文单词(一) 》
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