61.assessed level of material misstatement risk 重大错报风险的评估水平
st#^pWL %?8.UW\m 62.simall business 小规模企业
KxfH6:\RB Gvr>n@n 63.accounting system
会计系统
-OKXfN] &._Mh 64.test of control 控制测试
T?`Ha\go w[)HQ1K 65.walk-through test 穿行测试
n^l5M^. .cmhi3o4 66.communication 沟通
;CV' 2+R]q35- 67.flow chart 流程图
Wv,?xm 5p3:8G7 68.reperformance of internal control 重新执行
OGq=OW zW. Ltz 69.audit evidence
审计证据
y'JJ#7O= ] xIgP% 70.substantive procedures 实质性程序
-;i:bE V=Bmpg 71.assertions 认定
VwarU(* G,(Xz"`, 72.esistence 存在
z@jKzyq QPvWdjf#mM 73.occurrence 发生
:cP u x$S~>H<a 74.completeness 完整性
m]{/5L -:b<~S[ 75.rights and obligations 权利和义务
zNEN[ tM;+U 76.valuation and allocation 计价和分摊
8*uaI7;* (?.h<v1} 77.cutoff 截止
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9peQ61{ Oj2=& uz 78.accuracy 准确性
*;lb<uLv a^VI) 79.classification 分类
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$mb~k^R 80.inspection 检查
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>7Ka\ 81.supervision of counting 监盘
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82.observation 观察
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<r;J 83.confirmation 函证
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)wJ5t LXR>M>a` 84.computation 计算
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;[; 85.analytical procedures 分析程序
}j\8|UG 4!?4Tc!X 86.vouch 核对
5?E;YyA ]Rmu+N| 87.trace 追查
1X?q4D" A=*6|1w; 88.audit sampling 审计抽样
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p 9HlM0qE5b 89.error 误差
*kJa$3*r Imo?)dYK 90.expected error 预期误差
(W9 K:]} v6T<K)S 91.population 总体
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F DuC_uNJ 92.sampling risk 抽样风险
RF\h69]:I MLmv+ 93.non- sampling risk 非抽样风险
Jd33QL}Hj $^#q0Yx 94.sampling unit 抽样单位
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W9A F} 95.statistical sampling 统计抽样
@ZcI]G% m`@~ZIa?>B 96.tolerable error 可容忍误差
3tmS/tQp pWb8X}M 97.the risk of under reliance 信赖不足风险
VB4ir\nF RggZ'.\ 98.the risk of over reliance 信赖过度风险
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K=W$r 99.the risk of incorrect rejection 误拒风险
w4UJXc }O6E5YCm 100. the risk of incorrect acceptance 误受风险
R>,_C7]u 2]tW&y_i 101.working trial balance 试算平衡表
pEb/ yIT" 9['>$ON 102.index and cross-referencing 索引和交叉索引
(%{!TJg ZR : p7PiqQ 103.cash receipt 现金收入
zR}vR9Ls d ?,wEfwp 104.cash disbursement 现金支出
,u.A[{@py _^F%$K6 105.bank statement 银行对账单
_+&/P& 1]7v3m 106.bank reconciliation 银行存款余额调节表
DM{Z#b] //^{u[lr 107.balance sheet date
资产负债表日
XeAH.i< d s}E|Q 108.net realizable value 可变现净值
VS5D)5w# x0q`Uc 109.storeroom 仓库
0-Wv$o[ j<A; i 110.sale invoice 销售发票
bX+"G}CRP *47%|bf` 111.price list 价目表
-L2%,.E>4 gyv @_}Y3 112.positive confirmation request 积极式询证函
<T$rvS } DkdF 113.negative confirmation request 消极式询证函
z s[zB# !7Z?VEZ 114.purchase requisition 请购单
pA@BW:# @P<Mc)o^ 115.receiving report 验收报告
hDTM\>.c;s G5$YXNV 116.gross margin 毛利
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$+b2&V 117.manufacturing overhead 制造费用
<+ckE2j RG`eNRTQ% 118.material requisition 领料单
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Kd3EZo. p+:MZP -%( 120.bond certificate 债券
~4ysg[` o 0H.DeP 121.stock certificate 股票
bO+L#Kf b|g=&T:pp 122.audit report 审计报告
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:{Xf*` 124.addressee of the audit report 审计报告的收件人
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E17 n`|CDKb 125.unqualified opinion 无保留意见
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m%i!;K"{s 126.qualified opinion 保留意见
mUwGr_)wj #h2 qrX&+ 127.disclaimer of opinion 无法表示意见
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OBZ:C! 8"J6(KS 查看《
注会考试《审计》中的128个英文单词(一) 》
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