61.assessed level of material misstatement risk 重大错报风险的评估水平
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1 n~e#Y<IP\1 62.simall business 小规模企业
(r!d4 j\^u_D 63.accounting system
会计系统
xdV $dDCT ;xl_9Ht/ 64.test of control 控制测试
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O &qP@WFl 65.walk-through test 穿行测试
UZqQ|3 P-*=e8z{ 66.communication 沟通
50Kv4a" (!iGQj(m 67.flow chart 流程图
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H& pSml+A: 68.reperformance of internal control 重新执行
(qQ|s@O } F; Nh7? 69.audit evidence
审计证据
U(t_uc5q R/UL4R,)^ 70.substantive procedures 实质性程序
Dqu][~oQ ?xgrr7 71.assertions 认定
Q x]zz4jD $ [NC$*N7 72.esistence 存在
5 Y|(i1 _);;@T 73.occurrence 发生
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D=6D9c? 74.completeness 完整性
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Yh. ,aLdW,<6 75.rights and obligations 权利和义务
~=pAy>oV oB8x_0#n 76.valuation and allocation 计价和分摊
XM"{" fsxZQ=-PW 77.cutoff 截止
!]v &/ \XUG-\$p 78.accuracy 准确性
yN Bb(!u = Nd&My 79.classification 分类
M\f1]L|8d .-(s`2 80.inspection 检查
vMQvq9T} DwL4?!E 81.supervision of counting 监盘
^:yg,cS|Be \EC=#E( 82.observation 观察
O [81nlhS0 wv ~?<DF 83.confirmation 函证
^z^ UFW r,` 5 9 84.computation 计算
ZMVQo-= @fVCGV?' 85.analytical procedures 分析程序
q|[P[7z Y.<&phv 86.vouch 核对
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p*{S 3u 87.trace 追查
R4R SXV V(Dn!Nz 88.audit sampling 审计抽样
u7Xr!d+wR jC)lWD 89.error 误差
M_4:~&N$ ;goR0PN 90.expected error 预期误差
%Ny`d49& cVR3_e{&H 91.population 总体
#0+`dI_5/ -C7IUat< 92.sampling risk 抽样风险
:IZ(9=hs ^rKA=siz 93.non- sampling risk 非抽样风险
~[CtsCiQ g]z[!&%Ahs 94.sampling unit 抽样单位
UI*^$7z1 + sc2nLyn$ 95.statistical sampling 统计抽样
6G<t1?_yD >tq,F"2amC 96.tolerable error 可容忍误差
M#sDPT Ua@rp3fr 97.the risk of under reliance 信赖不足风险
NdS6j'%B@7 e%v<nGN.- 98.the risk of over reliance 信赖过度风险
#>|l"1 Qr/8kWa0C 99.the risk of incorrect rejection 误拒风险
z_dorDF8`> `J>76WN 100. the risk of incorrect acceptance 误受风险
[U]ouh) 7I6bZ;}d 101.working trial balance 试算平衡表
Z(S=2r. PC_#kz 102.index and cross-referencing 索引和交叉索引
R|%R-J] 5ml^3,x 103.cash receipt 现金收入
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%0PdN@I 104.cash disbursement 现金支出
u#8J`%g s_=/p5\ 105.bank statement 银行对账单
,_ XDCu @ 8QeM6;^/5 106.bank reconciliation 银行存款余额调节表
?Jlz{ms I 0x}8} 107.balance sheet date
资产负债表日
EBY=ccGE{ H?M#7K~[ 108.net realizable value 可变现净值
959i2z [mSK!Y@u 109.storeroom 仓库
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1?CYx 110.sale invoice 销售发票
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0x*>;"o fb5]eec 111.price list 价目表
1Ftl1uf gc:qqJi)X 112.positive confirmation request 积极式询证函
JTw'ecFev BX|+"AeF 113.negative confirmation request 消极式询证函
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M$c7S 114.purchase requisition 请购单
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oSe:S @15%fX`*o 115.receiving report 验收报告
5#zwdoQ 4]N`pD5 116.gross margin 毛利
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zaX!f~;" Jy'ge4]3 118.material requisition 领料单
8k$iz@e _C v({m&N 119.inventory-taking 存货盘点
rl^_RI uc?QS~H&w 120.bond certificate 债券
td@F%* ,.`";='o 121.stock certificate 股票
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"HW~|M7>( 122.audit report 审计报告
kb?QQ\e C#X0Cn0ln 123.entity 被审计单位
G?)vqmJ% =KwG;25hX 124.addressee of the audit report 审计报告的收件人
k/vE| G 3P3 125.unqualified opinion 无保留意见
=6t)-53 /xjHzva^ w 126.qualified opinion 保留意见
[8/E ;h vrsO]ctI 127.disclaimer of opinion 无法表示意见
XF1x*zc >2gemTy 128.adverse opinion 否定意见
$4`RJ{ZJw] EA4aZ6% 查看《
注会考试《审计》中的128个英文单词(一) 》
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