61.assessed level of material misstatement risk 重大错报风险的评估水平
Nq`@ >Ml #mI{D\UR 62.simall business 小规模企业
g[]UM;D* q`HuVilNH 63.accounting system
会计系统
Rr'#OxF vr,8i7*0 64.test of control 控制测试
|a3v!va TN xl?5: 65.walk-through test 穿行测试
;"}yVV/4 "$->nC. 66.communication 沟通
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XnH? MM}lW-q; 67.flow chart 流程图
G E=J Y oNyVRH ZH 68.reperformance of internal control 重新执行
:!SVpCt3 qqL :#]lV5 69.audit evidence
审计证据
#H'j;=]: k`l={f8C 70.substantive procedures 实质性程序
ewo]-BQS Tz\ PQ)! 71.assertions 认定
DChqcdx~~ `&\jOve 72.esistence 存在
WR&>AOWAD 4pvT?s>68 73.occurrence 发生
@%(Vi!Cv"R :~I^ni 74.completeness 完整性
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rH 75.rights and obligations 权利和义务
KASuSg+ B3+9G,or 76.valuation and allocation 计价和分摊
;Av=/hU #ujry.m 77.cutoff 截止
iKJ-$x_5 ($Cy-p 78.accuracy 准确性
)\S3Q Ic 5TtN~/> 79.classification 分类
f9" M^i F9ys.Bc 80.inspection 检查
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0Q 81.supervision of counting 监盘
fH-fEMyW _d|CO 82.observation 观察
<r9L-4 @U8}K# 83.confirmation 函证
|/qwR~ 1@dB*Jt 84.computation 计算
)x!b{5'"7 3V(]*\L 85.analytical procedures 分析程序
C+0MzfLgf ', WnT: 86.vouch 核对
HT`k-}ho, ; _ziRy 87.trace 追查
TANv)&,|9 Fy;
sVB 88.audit sampling 审计抽样
]u]BxMs `D%U5Jb 89.error 误差
Wc*jTip H*m3i;"4p\ 90.expected error 预期误差
= 9Ow!(!@ 6"h,0rR 91.population 总体
%E R"Udh R)@2={fd} 92.sampling risk 抽样风险
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|N 93.non- sampling risk 非抽样风险
Y>/T+ub %,1xOl4l 94.sampling unit 抽样单位
?XlPKY tx*L8'jlN 95.statistical sampling 统计抽样
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6 96.tolerable error 可容忍误差
kqH:H~sgD 9\zasa 97.the risk of under reliance 信赖不足风险
pjN4)y>0 "1l$]=C* 98.the risk of over reliance 信赖过度风险
[u $X.=( 6e;POW 99.the risk of incorrect rejection 误拒风险
_qxBjB4t"a EED0U? 100. the risk of incorrect acceptance 误受风险
[HEljEv ~n"?*I` 101.working trial balance 试算平衡表
w;{= YYN'LF#j 102.index and cross-referencing 索引和交叉索引
`pYyr/ Ud_7>P$a 103.cash receipt 现金收入
3;O4o]` Q}: $F{ 104.cash disbursement 现金支出
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u@,P mDXG~*1 105.bank statement 银行对账单
9+iz+ J2Mq1*Vp q 106.bank reconciliation 银行存款余额调节表
:5X^t +8|9&v` 107.balance sheet date
资产负债表日
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%b c.c 7>E>`Nc6 108.net realizable value 可变现净值
:I{9k~ j "s7P% 109.storeroom 仓库
-N'wKT5 Eq?U$eE 110.sale invoice 销售发票
bZ>dr{%%e A+MG?k>yg 111.price list 价目表
.k-t5d a&Z,~Vp 112.positive confirmation request 积极式询证函
'~9w<dSB!r 9/`3=r@ 113.negative confirmation request 消极式询证函
B k*Rz4Oa Y?qUO2 114.purchase requisition 请购单
Sy/Z}H JvsL]yRT 115.receiving report 验收报告
?Dl; DE1 ^;9<7h[l 116.gross margin 毛利
l>?f+70 ~dC.
," 117.manufacturing overhead 制造费用
!Ln 'Mi_B tVe =c 118.material requisition 领料单
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<?=!&\D 119.inventory-taking 存货盘点
f5Hv![x k. NJ+ 120.bond certificate 债券
@uz(h'~ UcKVLzKs 121.stock certificate 股票
4T TrHs [1Aoj| 122.audit report 审计报告
x_x_TEyy h ckb(+*+l 123.entity 被审计单位
2^=8~I!n& &lg
zNC9g% 124.addressee of the audit report 审计报告的收件人
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>,QCKZH 125.unqualified opinion 无保留意见
FUXJy{n6"2 BIS ., 126.qualified opinion 保留意见
yEos$/*u-N BaWU[* 127.disclaimer of opinion 无法表示意见
~"_!O+Pj zBK"k]rz 128.adverse opinion 否定意见
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fs[]q'Q 查看《
注会考试《审计》中的128个英文单词(一) 》
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