61.assessed level of material misstatement risk 重大错报风险的评估水平
9H~3&-8& @G0k+ 62.simall business 小规模企业
xy>~1 5 sfSM7f 63.accounting system
会计系统
b&BSigrvou f!;4-.p` 64.test of control 控制测试
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65.walk-through test 穿行测试
(,~gY=E+ H"8fnN=xB 66.communication 沟通
8<}f:9/ ngM>Tzirt 67.flow chart 流程图
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Io wykk</eQ.i 68.reperformance of internal control 重新执行
TY[{)aH{S {64od0:T 69.audit evidence
审计证据
KN>U6=WN qP<wf=wY 70.substantive procedures 实质性程序
SsiKuoxk o:u *E 71.assertions 认定
5bZf$$b d&n&_> 72.esistence 存在
%\8E{M: p!<Y 'G 73.occurrence 发生
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1WbF _idTsd:\ 74.completeness 完整性
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%s vy?Zz<c; 75.rights and obligations 权利和义务
$ qk2! .b*%c?e 76.valuation and allocation 计价和分摊
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wv1>52{ 77.cutoff 截止
zCxr]md `!<RP' 78.accuracy 准确性
F.i%o2P3 |T: 'G 79.classification 分类
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e9 Id3i qAL 80.inspection 检查
W%@L7 xh $Il?[4FF 81.supervision of counting 监盘
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:B#ten 82.observation 观察
ndEW$?W, _MfXN$I?} 83.confirmation 函证
[5$=G@ zf d6ZJh xJ 84.computation 计算
Yoy}Zdu}h yD6lzuk{X 85.analytical procedures 分析程序
-}nTwx:|5u R(Y4n w+Y- 86.vouch 核对
C.M]~"e B\BxF6 y 87.trace 追查
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^h 88.audit sampling 审计抽样
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i6F`KF'i& =sVB.P 90.expected error 预期误差
u'"VbW3u n p7y8/m\6 91.population 总体
J6 }J / _B4H"2}[Y 92.sampling risk 抽样风险
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?`%7Y~ :p^7XwX%w 94.sampling unit 抽样单位
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Ff/RRo 95.statistical sampling 统计抽样
fg1_D *,Bo $:(n 96.tolerable error 可容忍误差
-A}U^-'a} -:w+`x?XaB 97.the risk of under reliance 信赖不足风险
mouLjT&p % j4 98.the risk of over reliance 信赖过度风险
Zi$v- b*< \OMWE/qMy 99.the risk of incorrect rejection 误拒风险
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(Z! 100. the risk of incorrect acceptance 误受风险
f>d aK9$( f=%k9Y*) 101.working trial balance 试算平衡表
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` 102.index and cross-referencing 索引和交叉索引
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; 4Eq$f (QJ 103.cash receipt 现金收入
#Fx$x#Gc@y |> mx*G 104.cash disbursement 现金支出
|7G+O+j 4N&4TUIM 105.bank statement 银行对账单
L[4Su;D :_R[@?c 106.bank reconciliation 银行存款余额调节表
KrwG><+j tE"aNA#= 107.balance sheet date
资产负债表日
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c=?=u 108.net realizable value 可变现净值
. e' vc d ;GF<bz 109.storeroom 仓库
s?h=%;T[ rp*f)rJ 110.sale invoice 销售发票
"o+E9'Dm e.X*x4*>~ 111.price list 价目表
7aAT wBr$3: 112.positive confirmation request 积极式询证函
_&0_@ p-d2HXo 113.negative confirmation request 消极式询证函
# fvt:iE QH:PClW![ 114.purchase requisition 请购单
)m .KV5K! {Vy2uow0 115.receiving report 验收报告
VFUuG3p) b(<#n6a}\ 116.gross margin 毛利
yQ5F'.m9e d51.Tbt#%7 117.manufacturing overhead 制造费用
>l|ao&z>bm :Osw4u]JXd 118.material requisition 领料单
wvH=4TT=w" }Yd7<"kp 119.inventory-taking 存货盘点
<=fYz^|XT G$b*N4yR 120.bond certificate 债券
JO\F-xO <pAN{: 121.stock certificate 股票
qY^OO~[ Kh{C$b 122.audit report 审计报告
v6r,2Va/ -rC_8.u : 123.entity 被审计单位
yb)!jLnH Ja$Ple*XU8 124.addressee of the audit report 审计报告的收件人
,^]yU?eU }u"iA^'Ot 125.unqualified opinion 无保留意见
tbbZGyg5b AcF6p)@_ 126.qualified opinion 保留意见
3LT[?C]H$ 83rtQ;L 127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见
eC+S'Jgf |8xu*dVAp4 查看《
注会考试《审计》中的128个英文单词(一) 》
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