61.assessed level of material misstatement risk 重大错报风险的评估水平
WK#%G 3mg:9]X9 62.simall business 小规模企业
Rz*GRe `ooHABC 63.accounting system
会计系统
45jImCm I'2I'x\M 64.test of control 控制测试
#)S&Z><< g$/7km{TP 65.walk-through test 穿行测试
0[7"Lhpd #nZPnc: 66.communication 沟通
cBZJ hC]:+.Q+ 67.flow chart 流程图
p^ OHLT yGX5\PSo 68.reperformance of internal control 重新执行
L EFLKC zq3f@xOK 69.audit evidence
审计证据
lJx5scN[ 2zX9c<S=5 70.substantive procedures 实质性程序
C!6D /S t"MrrK>T 71.assertions 认定
,*m|Lt%;R )?6%d 72.esistence 存在
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D :$P1ps3B 73.occurrence 发生
^E+fmY2a w2lO[o~x} 74.completeness 完整性
OF-g7s6VH it-2]Nw 75.rights and obligations 权利和义务
{yd(n_PqY E7/i_Xkk 76.valuation and allocation 计价和分摊
-"#jRP]# ::cI4D 77.cutoff 截止
PZ?kv 4 $Ny: At 78.accuracy 准确性
Ya!PV&"Z %
<U0 79.classification 分类
g+?2@L$L j;-2)ZLm 80.inspection 检查
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aH_FBY 81.supervision of counting 监盘
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IdU <B @z>V 82.observation 观察
W"A3$/nq^ N]\)Ok 83.confirmation 函证
# 00?]6`z K @:t6 84.computation 计算
7m:TY>{ ~I~lb/ 85.analytical procedures 分析程序
l=#b7rBP m5,&;~ 86.vouch 核对
,V zbKx, >?ec"P%vS/ 87.trace 追查
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` X[SIk%{D 88.audit sampling 审计抽样
TnQW~_: (''w$qq"D 89.error 误差
]c6h'} x]4>f[>*> 90.expected error 预期误差
2NB$(4/ N-45LS@ 91.population 总体
' hdLQ\J @,LU!#y( 92.sampling risk 抽样风险
4`Jf_C jc,Qg2 93.non- sampling risk 非抽样风险
>T{TE"XyO| HLL=.: P 94.sampling unit 抽样单位
kX)*:~* k$kxw_N5d 95.statistical sampling 统计抽样
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fGe4 i8f +woZL 96.tolerable error 可容忍误差
yDj'')LOQg _'n]rQ' 97.the risk of under reliance 信赖不足风险
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;M$ 98.the risk of over reliance 信赖过度风险
XQtV$Lw Zvra > % 99.the risk of incorrect rejection 误拒风险
?>gr9w\ 2av=W 100. the risk of incorrect acceptance 误受风险
}U%T6~_wR vjA!+_I6 101.working trial balance 试算平衡表
as!P`*@ u('`.dwkc 102.index and cross-referencing 索引和交叉索引
t oM+Bd:Y <vb7X 103.cash receipt 现金收入
[*5hx_4%B cxx8I 104.cash disbursement 现金支出
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K_Jg$3 106.bank reconciliation 银行存款余额调节表
*&V"x=ba, +I}!)$/ 107.balance sheet date
资产负债表日
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=2 I$XwM 108.net realizable value 可变现净值
CdtCxy5 aN!,\D 109.storeroom 仓库
*)vy%\ 64^l/D( 110.sale invoice 销售发票
4ti,R' pOj8-rr 111.price list 价目表
KTeR;6oZn" _94R8?\_V7 112.positive confirmation request 积极式询证函
8Au W>7_ kv2 H3O 113.negative confirmation request 消极式询证函
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115.receiving report 验收报告
3T[zieX @4Q/J$ 116.gross margin 毛利
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K~fWZT3] #vAqqAS`, 118.material requisition 领料单
$+,kibk*R +6n\5+5 119.inventory-taking 存货盘点
U99Uny9 |3hNTH? 120.bond certificate 债券
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Iv u'0vF Owv}lJ 122.audit report 审计报告
kovJ9 ij.NSyk9 123.entity 被审计单位
L[U?{ J~h9i=4<bF 124.addressee of the audit report 审计报告的收件人
PO|gM8E1x? M<SV H_ 125.unqualified opinion 无保留意见
jLw|F-v-l< @ 0/EKWF 126.qualified opinion 保留意见
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Pjq()\/[Z 127.disclaimer of opinion 无法表示意见
Lzx/9PPYn NS "1zR+ 128.adverse opinion 否定意见
"#h/sAIs 9S<V5$} 查看《
注会考试《审计》中的128个英文单词(一) 》
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