61.assessed level of material misstatement risk 重大错报风险的评估水平
Us%T;gW 6L:x^bM 62.simall business 小规模企业
m 2-Sx R= a|Blp 63.accounting system
会计系统
U6=..K!q c~6>1w7SZ4 64.test of control 控制测试
1m+p;T$ :Y-{Kn6`_ 65.walk-through test 穿行测试
vVj Kj V:| 66.communication 沟通
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<Q$@r?Mu] wU8Mt#D! 68.reperformance of internal control 重新执行
<wZQc Ok{*fa.PK 69.audit evidence
审计证据
tzZ63@cm Gb"r|(! 70.substantive procedures 实质性程序
k-Q%.o avjpA?Vz 71.assertions 认定
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a|C&G 72.esistence 存在
"b?v?V0%C ,_|]Ufr!a 73.occurrence 发生
aHlcfh9| Pf*^ZB% 74.completeness 完整性
gHhh>FFAq W>!_|[a 75.rights and obligations 权利和义务
)iq-yjO6 c?P?yIz6p 76.valuation and allocation 计价和分摊
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zG+R5: 77.cutoff 截止
dG@"!!, L}GC<D: 78.accuracy 准确性
~SQ?BoCI[ f5F@^QXQ 79.classification 分类
3Uqr,0$p h H <J,Wn 80.inspection 检查
Tskq)NU YiYV>gaf"H 81.supervision of counting 监盘
M@h|bN :!/gk8F|dI 82.observation 观察
rI^zB mrr 17D"cP 83.confirmation 函证
.7zK@6i ;g6M%;1- 84.computation 计算
d\ %WgH ktnuNsp 85.analytical procedures 分析程序
v4?x.I +${D 86.vouch 核对
ktK_e JB ZUv 87.trace 追查
(* 1v\Q ~CVe yk< ( 88.audit sampling 审计抽样
qZ]pq2G )Y]{HQd 89.error 误差
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u4.ngjJ h tx;8: 91.population 总体
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!l_lo`) 92.sampling risk 抽样风险
o]Ol8I xO1[>W 93.non- sampling risk 非抽样风险
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95.statistical sampling 统计抽样
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hXE <WjF*x p 96.tolerable error 可容忍误差
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xff01 97.the risk of under reliance 信赖不足风险
Z-8Yd6 4 0ge$ p, 98.the risk of over reliance 信赖过度风险
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N;Dni#tQ` AgOp.~*Z~V 100. the risk of incorrect acceptance 误受风险
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!( 3<k `+,' 101.working trial balance 试算平衡表
WX}xmtLs Q?8R[i 102.index and cross-referencing 索引和交叉索引
RaWG w g8Q5m=O* 103.cash receipt 现金收入
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H'4b 5 104.cash disbursement 现金支出
O=v#{ [ uHH/rMV 105.bank statement 银行对账单
Jg]'+>,J u$*56y 106.bank reconciliation 银行存款余额调节表
E Q4KV .,7JAkB%t 107.balance sheet date
资产负债表日
ZiYm:$CJ I8+~ &V} 108.net realizable value 可变现净值
P~s$EJL* ?+g`HTY u 109.storeroom 仓库
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'm0 o;W`4S^ 110.sale invoice 销售发票
$&$w Y/F 4(Ov1a> 111.price list 价目表
uC8L\UXk z\0CE]#T 112.positive confirmation request 积极式询证函
Pt@%4 :&-h >w-;Z>3Q@ 113.negative confirmation request 消极式询证函
'"<6.,Ae ndjx|s)E 114.purchase requisition 请购单
QCH}-q) Ypeiy`. 115.receiving report 验收报告
0O\SU"bP R+nMy=I%8 116.gross margin 毛利
MZTx:EN! UA4J>1 i 117.manufacturing overhead 制造费用
JC}f-%H?K Nc:({@I 118.material requisition 领料单
y"6y! s[K^9wz 119.inventory-taking 存货盘点
Aub]IO~ {NPuu?& 120.bond certificate 债券
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X)d)(b 121.stock certificate 股票
PzV@umC1#f d~/q"r 1" 122.audit report 审计报告
jn%!AH ybeKiv9 123.entity 被审计单位
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fQ S#-wl2z 124.addressee of the audit report 审计报告的收件人
@*0cMO;SpG pG34Qw 125.unqualified opinion 无保留意见
`%E8-]{uS S@}1t4Ls: 126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见
P7 ]z '8fk+>M 128.adverse opinion 否定意见
$xOI 1|d kdxz ! 查看《
注会考试《审计》中的128个英文单词(一) 》
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