61.assessed level of material misstatement risk 重大错报风险的评估水平
KC;cu%H 10SI&O 62.simall business 小规模企业
erH,EE^-x< \VpEUU6^U 63.accounting system
会计系统
CG1MT(V7? )Q 2IYCj{ 64.test of control 控制测试
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"*d6E}wG 65.walk-through test 穿行测试
<KMCNCU\+ z; GQnAG@ 66.communication 沟通
f-%M~: sfF ~k- 67.flow chart 流程图
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zq 68.reperformance of internal control 重新执行
*Fy6-CC1 VbX P7bZ 69.audit evidence
审计证据
BH:A]#_{ ddQ+EY@! 70.substantive procedures 实质性程序
"J(M. Y ^/C\:hw 71.assertions 认定
u*C*O4f>OC 1K Vit{ 72.esistence 存在
t;* zr* x^ `/&+m 73.occurrence 发生
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74.completeness 完整性
A@V$~&JCL5 =gVMt 75.rights and obligations 权利和义务
X4%uY #^}H)>jWy 76.valuation and allocation 计价和分摊
Xg dBLb Ema[M5$R 77.cutoff 截止
&5W;E+Pub A8-[EBkK 78.accuracy 准确性
:\^b6"}8 A5nggg4 79.classification 分类
_dKMBcl)E ,L& yKS@ 80.inspection 检查
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81.supervision of counting 监盘
9pLe8D (L(7)WbH 82.observation 观察
x}/jh o`YBz~2 83.confirmation 函证
^lp=4C9 ~4fE`-O 84.computation 计算
/a\i 9]eG|LFD 85.analytical procedures 分析程序
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gmVN(K}SR5 86.vouch 核对
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87.trace 追查
C^ZoYf8+"m ad}8~6}_& 88.audit sampling 审计抽样
B_[efM<R$ O#D{:H_dD> 89.error 误差
(OiV IH m7^f%<l 90.expected error 预期误差
wO]e%BTO R+HX'W 91.population 总体
;"M6}5dQ4 C3'xU` =7 92.sampling risk 抽样风险
(\ab%M .Y6v#VI 93.non- sampling risk 非抽样风险
lie,A v>keZZOs 94.sampling unit 抽样单位
b-ss^UL 3)WfBvG 95.statistical sampling 统计抽样
lTC0kh {py%-W 96.tolerable error 可容忍误差
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~wcd 97.the risk of under reliance 信赖不足风险
DQGrXMpV0 DgT]Nty@b 98.the risk of over reliance 信赖过度风险
!7DDPJ~ x$q} lJv_ 99.the risk of incorrect rejection 误拒风险
)#i@DHt= NVRzthg%c_ 100. the risk of incorrect acceptance 误受风险
*v%y;^{k[/ Nvd(?+c 101.working trial balance 试算平衡表
w=#'8ZuU %*Ex2we& 102.index and cross-referencing 索引和交叉索引
*QQeK#$s x3i}IC 103.cash receipt 现金收入
]EKg)E r#OPW7mhE 104.cash disbursement 现金支出
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105.bank statement 银行对账单
<&m50pq vCP[7KhGj 106.bank reconciliation 银行存款余额调节表
V;ea Q 8?iI;( 107.balance sheet date
资产负债表日
ah*{NR) %T]$kF++& 108.net realizable value 可变现净值
;qaPK2a8 @<P2di 109.storeroom 仓库
H^|TV]^;N M z&/.A 110.sale invoice 销售发票
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112.positive confirmation request 积极式询证函
aVu!Qk=Z/ E!ndXz 59 113.negative confirmation request 消极式询证函
v \i"-KH l Xa/5QKC 114.purchase requisition 请购单
'4uu@?!dVk !~|-CF0z= 115.receiving report 验收报告
\96\!7$@O qHZDo[ 116.gross margin 毛利
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"v 2 {?]W/&fS 117.manufacturing overhead 制造费用
]L~NYe9 RiQ]AsTtl 118.material requisition 领料单
9:p-F+ P7F"#R0QB 119.inventory-taking 存货盘点
I(^0/]' k&ooV4#f6 120.bond certificate 债券
@$jV"Y ~yJ 2@2I 121.stock certificate 股票
d%|l)JF*5 b=r 3WkB6 122.audit report 审计报告
./ {79 $A?9U}V#^ 123.entity 被审计单位
GqHW.s5 {3x>kRaKci 124.addressee of the audit report 审计报告的收件人
DURWE,W> |^l_F1+w 125.unqualified opinion 无保留意见
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" q-Bb 126.qualified opinion 保留意见
3q'AgiW ;~<To9O 127.disclaimer of opinion 无法表示意见
7}VqXUwabx =|-=4.b+| 128.adverse opinion 否定意见
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273sdK 查看《
注会考试《审计》中的128个英文单词(一) 》
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