61.assessed level of material misstatement risk 重大错报风险的评估水平
(3RU|4Ks [;c'o5M& 62.simall business 小规模企业
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c|N!ZYJI 63.accounting system
会计系统
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`ag7xd! 64.test of control 控制测试
lR!Sdd} - kRs24= 65.walk-through test 穿行测试
K8dlECy O<R6^0B42 66.communication 沟通
x8a?I T. D_6GzgZ 67.flow chart 流程图
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sRz &gkGH<oaX 68.reperformance of internal control 重新执行
H=vrF - # Lw=.LN 69.audit evidence
审计证据
J&{qe@^ UarU.~Uqi 70.substantive procedures 实质性程序
o7feH 6Sh )x.}B4z 71.assertions 认定
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}%)6n 72.esistence 存在
8wz4KG3SK '676\2. 73.occurrence 发生
1#AdEd[ e`Xy!@`_ 74.completeness 完整性
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v9?<] ;Ef:mr"Nu 75.rights and obligations 权利和义务
W{Cc wq IMY?L 76.valuation and allocation 计价和分摊
"C$z) 3G9YpA_}X 77.cutoff 截止
"(}xIsy i0uBb%GMT 78.accuracy 准确性
QD LXfl/ ce{GpmW 79.classification 分类
^4Ra$< tb7Wr1$< 80.inspection 检查
8T'=lTJ AElx #`T 81.supervision of counting 监盘
&\] [:kG; \5^#5_< 82.observation 观察
09"C&X~ omM*h{z$$ 83.confirmation 函证
)5lo^Qb B&0^3iKFi 84.computation 计算
:X[(ymWNE tRYMK+ 85.analytical procedures 分析程序
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86.vouch 核对
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%R5APMg1 |KF X0*70 88.audit sampling 审计抽样
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WiL 89.error 误差
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hGcq>Cvf *L8Pj`zR 91.population 总体
9^J8V]X ahkSEE{ 92.sampling risk 抽样风险
X'Q$v~/ < vU<:S 93.non- sampling risk 非抽样风险
^~0Mw;n& IpY R 94.sampling unit 抽样单位
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!*.mcIQT 95.statistical sampling 统计抽样
c&2ZjM |@={:gRJ{x 96.tolerable error 可容忍误差
JxI}#iA &|u 97.the risk of under reliance 信赖不足风险
!o 2"th C$\|eC j 98.the risk of over reliance 信赖过度风险
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H`l R-J\c+C>W 99.the risk of incorrect rejection 误拒风险
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6Io 100. the risk of incorrect acceptance 误受风险
d8Jy$,/`? aT[Z#Zd, N 101.working trial balance 试算平衡表
T F&xiL^ O>xGH0H 102.index and cross-referencing 索引和交叉索引
./mh9ax DDn@M|*$ 103.cash receipt 现金收入
KDgJ~T }6.R.*Imz 104.cash disbursement 现金支出
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< i*v ex7zg! 106.bank reconciliation 银行存款余额调节表
U?JZ23>bbw lDO9GNz$ 107.balance sheet date
资产负债表日
S*],18z? _)Q)tOW 108.net realizable value 可变现净值
w"$CV@AJ Y$!K<c k 109.storeroom 仓库
`GS!$9j ,K .P,z~* 110.sale invoice 销售发票
UA/Q3) rOw""mE 111.price list 价目表
DCM,|FE EsXCi2]1 112.positive confirmation request 积极式询证函
fLL_{o0T Hv(0<k6oH 113.negative confirmation request 消极式询证函
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P%f],f $n& alcU 115.receiving report 验收报告
]p:x,%nm <",4O 116.gross margin 毛利
Q+)fI iU{bPyz, 117.manufacturing overhead 制造费用
9kL'"0c 2Ch!LS:+ 118.material requisition 领料单
X0J@c "%0 Q^/66"Z:Z 119.inventory-taking 存货盘点
7g_:Gv~v <splLZW3k 120.bond certificate 债券
NqvL,~1G |_8::kir: 121.stock certificate 股票
0[TZ$<v" S9}P5;u 122.audit report 审计报告
P!:Y<p{=> pa Uh+"y> 123.entity 被审计单位
bEP-I5j1t p>h B &h 124.addressee of the audit report 审计报告的收件人
Bu">)AnN NmYSk6kWJ 125.unqualified opinion 无保留意见
pL8+gL E.Xfb"] 126.qualified opinion 保留意见
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3-j 127.disclaimer of opinion 无法表示意见
JYOyz+wNd KG)7hja<6g 128.adverse opinion 否定意见
7
lY&/-V A>(m}P 查看《
注会考试《审计》中的128个英文单词(一) 》
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