61.assessed level of material misstatement risk 重大错报风险的评估水平
CA)DQYp{ G[1:<Vg8 62.simall business 小规模企业
D9M<>Xz) V,<3uQD9a 63.accounting system
会计系统
lCBb0k2 D.zEE-cGyb 64.test of control 控制测试
sas}k7m" &13qlc6 65.walk-through test 穿行测试
pe>R2<!$ Ah,X?0+ 66.communication 沟通
TT3GFP :?%$={m 67.flow chart 流程图
=m.Lw \jDD=ew 68.reperformance of internal control 重新执行
n`Pwo& )$XW~oA' 69.audit evidence
审计证据
fr$E'+l) `9BZ))Pg 70.substantive procedures 实质性程序
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o= tLXwszR0r 71.assertions 认定
5qzFH, @:\Iw"P 72.esistence 存在
;/w-7O: <R)%K); 73.occurrence 发生
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I.@!$~= 74.completeness 完整性
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75.rights and obligations 权利和义务
?ACflU_k W($}G_j[B1 76.valuation and allocation 计价和分摊
TbqH-R3W @> n7 77.cutoff 截止
QOA7#H-m9 jC3ta 78.accuracy 准确性
~.99H 6%bZZTP` 79.classification 分类
v?e@`;-
< -`nQa$N- 80.inspection 检查
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o 81.supervision of counting 监盘
|[apLQ6 &[u%ZL 82.observation 观察
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y2km] `|maf=SnY5 83.confirmation 函证
THC7e>P4 Bx9R!u5D 84.computation 计算
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H coa+@g,w7# 85.analytical procedures 分析程序
`@%hz%8Y 9u6GeK~G 86.vouch 核对
KE>|,Ur N 4Kj)E@ 87.trace 追查
kr ,&aP<, cP#vzFB0> 88.audit sampling 审计抽样
bMe/jQuL.$ 6Ih8~Hu 89.error 误差
J @eu]?h 1dDK(RBbQ 90.expected error 预期误差
^n Gj 7b n~ w.\939@ 91.population 总体
|^l17veA@ \ZNUt$\ 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
2F5*C u={A4A# 94.sampling unit 抽样单位
$K& #R- s{g^K#BoFi 95.statistical sampling 统计抽样
4FwtC"G3 i'bviD 96.tolerable error 可容忍误差
p
y\KY R 3|++2Z{}, 97.the risk of under reliance 信赖不足风险
KZeaM ;t6)(d4z? 98.the risk of over reliance 信赖过度风险
a -[:RJW +95:
O 8 99.the risk of incorrect rejection 误拒风险
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Mu" 8d|/^U.w~V 100. the risk of incorrect acceptance 误受风险
wE*o1. LVHIQ9 101.working trial balance 试算平衡表
Dx1f<A1 2!@ER i 102.index and cross-referencing 索引和交叉索引
J}zN]|bz M~h^~:Lk 103.cash receipt 现金收入
;@5N }N^3P0XjYq 104.cash disbursement 现金支出
_P].Z8 vZ6_/ew8 105.bank statement 银行对账单
yj<j>JtN r<)>k.]
! 106.bank reconciliation 银行存款余额调节表
%imI.6 \d:AV(u 107.balance sheet date
资产负债表日
:t)<$dtf[ BYuoeN! 108.net realizable value 可变现净值
cc0e(\ s?j || 109.storeroom 仓库
[B_(,/? au+6ookT 110.sale invoice 销售发票
wC&+nS1 }c]u'a!4 111.price list 价目表
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>x V;N'?Gu 112.positive confirmation request 积极式询证函
(Zi,~Wqm$ "|,;~k1 113.negative confirmation request 消极式询证函
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v7=@ .\rJ|HpZ1J 114.purchase requisition 请购单
K?J?]VCw 7 'B9z/ 115.receiving report 验收报告
$ca>bX] jhx @6[ 116.gross margin 毛利
RCC~#bb *B*dWMh 117.manufacturing overhead 制造费用
_~}n(?> iJaA&z5sr 118.material requisition 领料单
Y^(NzN eVvDis 119.inventory-taking 存货盘点
(?ofL|Cg( Z*Lv!6WS 120.bond certificate 债券
b0:5i<"w6 QnMN8Q9 121.stock certificate 股票
:c/](M +)<H,?/ 122.audit report 审计报告
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Om,M8!E 123.entity 被审计单位
<#ZDA/G( vVfIe5+OP 124.addressee of the audit report 审计报告的收件人
n&fV^ x y9::m]s 125.unqualified opinion 无保留意见
x6iT"\MO _ry7[/) 126.qualified opinion 保留意见
Y'9<fSn5& d>bS) 127.disclaimer of opinion 无法表示意见
>XU93 )CX n[c/L8j 128.adverse opinion 否定意见
6>e YG<y{ @FLa i 查看《
注会考试《审计》中的128个英文单词(一) 》
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