61.assessed level of material misstatement risk 重大错报风险的评估水平
8kK L= q,K|1+jn 62.simall business 小规模企业
+B{u,xgg -axKnfj 63.accounting system
会计系统
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olv&K(-ccI 64.test of control 控制测试
xst-zfkH` v:lkvMq|= 65.walk-through test 穿行测试
i59}6u_f ?C CQm 66.communication 沟通
)]n>.ZmLCB ;$tdn?| 67.flow chart 流程图
"=2\kZ x~k3kj 68.reperformance of internal control 重新执行
>QDyG8* Cuylozj$& 69.audit evidence
审计证据
X$<pt,}% PY|zN| 70.substantive procedures 实质性程序
,b^Y8_ltoT ; &rxwL 71.assertions 认定
\HxF?i " B<~AUf*y 72.esistence 存在
!bzWgD7j )P?0YC 73.occurrence 发生
HFB>0<$ MoxWnJy} 74.completeness 完整性
aP (~l_ H-t$A, [ 75.rights and obligations 权利和义务
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H M(X8iNt 76.valuation and allocation 计价和分摊
Y"ta`+VJ ~M7X] 77.cutoff 截止
shGUG; '`tFZfT 78.accuracy 准确性
lB2F09` C!_=L?QT^ 79.classification 分类
?Kmz urG T6SYXQd>. 80.inspection 检查
ZYB5s~;eB" Vuy%7H 81.supervision of counting 监盘
aQH]hLvs 51%Rk,/o 82.observation 观察
|5(CzXR] _e8Gt6> 83.confirmation 函证
Q@p'nE, K}q5,P( 84.computation 计算
4iSN.nxIZ o^5UHFxTCB 85.analytical procedures 分析程序
S^q^=q0F uJ|,-"~F 86.vouch 核对
Mg0a
i6KD 5k=04=Iyh# 87.trace 追查
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)XV2 88.audit sampling 审计抽样
ZHwl 9n#m <bn|ni|c" 89.error 误差
zp4@T) 3f>9tUWhTy 90.expected error 预期误差
Q?.9BM1V gdAd7
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92.sampling risk 抽样风险
/=V!lRs xn=mS!"1Zo 93.non- sampling risk 非抽样风险
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W Kk 94.sampling unit 抽样单位
8\)4waz$ +pUYFDwFx 95.statistical sampling 统计抽样
p]e.E`'S :\mdVS!o 96.tolerable error 可容忍误差
hQ)?LPUB PMiu " 97.the risk of under reliance 信赖不足风险
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(RUc>Qi 98.the risk of over reliance 信赖过度风险
}If,O b;`MHEzw&q 99.the risk of incorrect rejection 误拒风险
>7?Lq<H ?!tO'}? 100. the risk of incorrect acceptance 误受风险
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+CQIm!Sp 101.working trial balance 试算平衡表
x wfdJ(& / H GPy 102.index and cross-referencing 索引和交叉索引
5a5JOl$8 @Rd`/S@ 103.cash receipt 现金收入
3"HEXJMc .i7"qq.M 104.cash disbursement 现金支出
)):D&wlq \*fXPJ4 105.bank statement 银行对账单
uYE"OUNWL SQ/}K8uZ 106.bank reconciliation 银行存款余额调节表
pm}_\_ dphWxB 107.balance sheet date
资产负债表日
[8b{Ybaz Kk \,q? 108.net realizable value 可变现净值
gxDyCL$h3 + >tSO!}[ 109.storeroom 仓库
mphs^k< Z So NgDFD 110.sale invoice 销售发票
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6m9\0)R O/l/$pe 112.positive confirmation request 积极式询证函
N]I:: [ 7{cf`C 113.negative confirmation request 消极式询证函
?+] Z4k'c+ 114.purchase requisition 请购单
JWQd6JQ_~V B.?@VF 115.receiving report 验收报告
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/p|L.&`U 116.gross margin 毛利
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Q3IkE`G 117.manufacturing overhead 制造费用
}o=s"0 a oC TSV 118.material requisition 领料单
7%|HtBXv^ )uCa]IR 119.inventory-taking 存货盘点
,_'Z Jlx GSGaYq 120.bond certificate 债券
hC!8-uBK5< >)F)@KAuN4 121.stock certificate 股票
xn<x/e D'Kiy 122.audit report 审计报告
No'Th7=|S r#mH[|@W~ 123.entity 被审计单位
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ATD4%|a9h 124.addressee of the audit report 审计报告的收件人
|Mnc0Fgvy, T\TKgO=) 125.unqualified opinion 无保留意见
zrA=?[ JPe<qf- 126.qualified opinion 保留意见
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/,9n1|FrG ?2S<D5MSb 128.adverse opinion 否定意见
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<-W-& 查看《
注会考试《审计》中的128个英文单词(一) 》
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