61.assessed level of material misstatement risk 重大错报风险的评估水平
Y-9F*8< `K.yE0^i 62.simall business 小规模企业
Tbw8#[6AX \ U_DTI 63.accounting system
会计系统
)ALcmC?!# 92R{V%)G 64.test of control 控制测试
>jm9x1+C ;F-kE4w 65.walk-through test 穿行测试
]v@,>!Wn >jIc/yEYKI 66.communication 沟通
NUseYU`` %$Uw]a 67.flow chart 流程图
=6hf'lP gvX7+F=}B 68.reperformance of internal control 重新执行
)Lq FZ~B ZzY6M"eUXD 69.audit evidence
审计证据
x1Uj4*Au (plOV) 70.substantive procedures 实质性程序
k 'o?/ & |r)pl0$ 71.assertions 认定
\4DH&gZ[ O-RiDYej 72.esistence 存在
' ?nhpT^ kE1u-EA 73.occurrence 发生
zcc]5> fjf\/% 74.completeness 完整性
6 [IiJhVL *Co+UJjT 75.rights and obligations 权利和义务
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M?y'A 6mZFsB 76.valuation and allocation 计价和分摊
UaB!,vs3st i=+ "[ h^ 77.cutoff 截止
zc_3\N Sn0 Gw 78.accuracy 准确性
N6eY-`4y b=sc2)3? 79.classification 分类
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YRl2e`&jt 80.inspection 检查
V@F~Cx 2Ig.hnHj 81.supervision of counting 监盘
6w'^,V u+N[Cgh 82.observation 观察
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s @uHNz-c 83.confirmation 函证
9
HuE'(wQ K.k=\N 84.computation 计算
!,]_tw>R Wh7$')@ 85.analytical procedures 分析程序
:jA~zHO dS-l2 $n 86.vouch 核对
0YKG`W 0@>3fR 87.trace 追查
~FJd{$2x` i;cqK&P;] 88.audit sampling 审计抽样
E/ Pa0. @f5X
AK? 89.error 误差
TB9ukLG^<< Gk<h_1WWK 90.expected error 预期误差
VE!h!`<k {min9 91.population 总体
h_J'dJS 3K{'~?mM 92.sampling risk 抽样风险
{epsiHK@tK zg|]Ic 93.non- sampling risk 非抽样风险
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)tt, t>^An:xT 94.sampling unit 抽样单位
N[Fz6,ZG _ Nt/>RCh 95.statistical sampling 统计抽样
Rv }e+5F dx|j,1e 96.tolerable error 可容忍误差
0q81H./3 `CO?} rW 97.the risk of under reliance 信赖不足风险
60*=Bs%b 7 'N&jI 98.the risk of over reliance 信赖过度风险
wj5{f5 RWV vU::dr 99.the risk of incorrect rejection 误拒风险
rB-&'#3% xGN&RjPk\ 100. the risk of incorrect acceptance 误受风险
hl8[A-d(R & GX
pRo 101.working trial balance 试算平衡表
VCtj8hKDr lO[[iMHl< 102.index and cross-referencing 索引和交叉索引
EP*"=_ v#F.FK 103.cash receipt 现金收入
f $R]m2 .:E%cL
+h 104.cash disbursement 现金支出
&W*9'vSm. 0I1bY]* 105.bank statement 银行对账单
=*fOej>G .,I^) 8c 106.bank reconciliation 银行存款余额调节表
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@u {eL XVNR7R 107.balance sheet date
资产负债表日
K.B!-< aVEg%8 108.net realizable value 可变现净值
J'W6NitMr xwq {0jY 109.storeroom 仓库
+9M#-:qB !IF#L0z 110.sale invoice 销售发票
,iV|^]X3$/ *bsS%qD] 111.price list 价目表
|4UW.dGHPo X&b)E0]pR 112.positive confirmation request 积极式询证函
Y<odXFIS n'>`2 s 113.negative confirmation request 消极式询证函
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K@n Qt`}$] 114.purchase requisition 请购单
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} {94qsVxQZ 115.receiving report 验收报告
}Ndknut, )cxLpTr 116.gross margin 毛利
!/2uO5 eT0Y
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T2= A&XI1. j6 118.material requisition 领料单
7M9Ey29f DAa??/,x7 119.inventory-taking 存货盘点
yz.a Z $DBJ"8n2 120.bond certificate 债券
e
i%L[>N (=
#EJB1( 121.stock certificate 股票
{B+|",O5) &?59{B.mD 122.audit report 审计报告
j\@Ht~G p,0J $L 123.entity 被审计单位
[M?'Nw/[S -*HR0:H 124.addressee of the audit report 审计报告的收件人
|L wn<y Q*&k6A"jx 125.unqualified opinion 无保留意见
G*` Y~SJp Qu]F<H*Y| 126.qualified opinion 保留意见
<a_ytSoG1 e*K1"; 127.disclaimer of opinion 无法表示意见
Q6%dM'fR NpqK+GO 128.adverse opinion 否定意见
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G37V"'' 查看《
注会考试《审计》中的128个英文单词(一) 》
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