61.assessed level of material misstatement risk 重大错报风险的评估水平
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zxpr, 62.simall business 小规模企业
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?cL4 63.accounting system
会计系统
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64.test of control 控制测试
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X{z 65.walk-through test 穿行测试
v/ $~ifY" yE+Wb[H[ 66.communication 沟通
2H\}N^;f pf&H !-M 67.flow chart 流程图
al#BfcZW barY13)$U 68.reperformance of internal control 重新执行
8s+9PE K14FY2" 69.audit evidence
审计证据
@q(sig00nr [Q0n-b,Q 70.substantive procedures 实质性程序
(%N=7? >]/RlW[ 71.assertions 认定
:`jB1rI #Jx6DQGa 72.esistence 存在
+)J;4B &7-ENg9 [ 73.occurrence 发生
ICvl;Q /w|!SZB 74.completeness 完整性
/-FvC^Fj `eo$o! 75.rights and obligations 权利和义务
:}B=Bk/q m[>pv1o 76.valuation and allocation 计价和分摊
K$1(HbL -e2f8PV?3 77.cutoff 截止
I-glf?F) Xh5&J9pw 78.accuracy 准确性
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*2&9 80.inspection 检查
;L`NF" TWU[/>K 81.supervision of counting 监盘
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<X) 82.observation 观察
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O-3R#sZ0 Jn\@wF9xd 84.computation 计算
{9c_T!c v?@=WG 85.analytical procedures 分析程序
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;t xW\iy%Z ,5XDH6L1 87.trace 追查
}VU7wMk qx'F9I 88.audit sampling 审计抽样
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W,a 89.error 误差
Tfytc$aQ EYy|JT]B 90.expected error 预期误差
/EvnwYQy hpBn_ 91.population 总体
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e;^i,& 92.sampling risk 抽样风险
v(GT+i)| D:56>%y@ 93.non- sampling risk 非抽样风险
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g8WMm 94.sampling unit 抽样单位
Y$4dqn Z,QSbw@,7 95.statistical sampling 统计抽样
?y|8bw< U|jip1\ 96.tolerable error 可容忍误差
] vQU(@+I d%lwg~@&|5 97.the risk of under reliance 信赖不足风险
gk^`-`P cs-dvpMZ 98.the risk of over reliance 信赖过度风险
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&eIwlynm k%K\~U8" 100. the risk of incorrect acceptance 误受风险
3FQXp ;/~%D( 101.working trial balance 试算平衡表
q+1SU6x'm FNHJHuTe 102.index and cross-referencing 索引和交叉索引
"tUc qG8-UOUDt 103.cash receipt 现金收入
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9T,u 104.cash disbursement 现金支出
JrJTIUf_ FX&)~) 105.bank statement 银行对账单
e)Pm{:E ?y4vHr"c 106.bank reconciliation 银行存款余额调节表
wrEYbb x67,3CLy? 107.balance sheet date
资产负债表日
&aWY{ ?_ k}908%w 108.net realizable value 可变现净值
-z?O^:e#x W}.p, d 109.storeroom 仓库
=G-u "QJ6 O#@KP"8 110.sale invoice 销售发票
,}HnS)+ fS- 31<? 111.price list 价目表
gLQbA$gB 2@+MT z 112.positive confirmation request 积极式询证函
pNzpT!}H> bl-t>aO*.V 113.negative confirmation request 消极式询证函
~8^)[n+)x r/BiR0$E 114.purchase requisition 请购单
Nk/Ms:57y +{/*P5 115.receiving report 验收报告
i'NN Tx0l^(n 116.gross margin 毛利
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dD}!E ey3;rY1 118.material requisition 领料单
wA>bL PTw J"O#w BM9 119.inventory-taking 存货盘点
_=oNQ Co^a$K 120.bond certificate 债券
m8ydX6~max js8GK 121.stock certificate 股票
$[-{Mm 26\*x 122.audit report 审计报告
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sQS4 $N`uM 123.entity 被审计单位
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YTK+5 uyDYS 124.addressee of the audit report 审计报告的收件人
j])nkm7_ NurbioFL 125.unqualified opinion 无保留意见
^Wz3 q-^ `L<)9* 126.qualified opinion 保留意见
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h!L *tZ#^YG{( 127.disclaimer of opinion 无法表示意见
-?Aa RwZ, /@\3#2; 128.adverse opinion 否定意见
|Zo_x}0 `[J(au$z 查看《
注会考试《审计》中的128个英文单词(一) 》
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