61.assessed level of material misstatement risk 重大错报风险的评估水平
vLn<=. 58zs%+F 62.simall business 小规模企业
?GqFtNz 0CS^S1/[B` 63.accounting system
会计系统
#@H{Ypn` EquNg@25W 64.test of control 控制测试
UXD?gK1 u_.V]Rjc 65.walk-through test 穿行测试
fHvQ 9*T !VpZo*+ 66.communication 沟通
Y M{Q)115 zf$&+E- 67.flow chart 流程图
^% BD )|,-l^lC 68.reperformance of internal control 重新执行
Y<TlvB)w heoOOP(# 69.audit evidence
审计证据
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, EceZ1b 70.substantive procedures 实质性程序
?2[=llS4 %(;jx 71.assertions 认定
Z)'jn8?P _Ptf^+ 72.esistence 存在
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uZ -cyJjLL* 73.occurrence 发生
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u; St,IWOmq" 74.completeness 完整性
A}C&WT~ S#0y\ 75.rights and obligations 权利和义务
toPA@V nQK@Uy5Yr 76.valuation and allocation 计价和分摊
2T5@~^:7u RBr 77.cutoff 截止
a<tUpI$ =sRd5aMs 78.accuracy 准确性
RyD2LAf)J Rg)\o(J 79.classification 分类
g*t.g@B<2 RL~|Kr<7J 80.inspection 检查
1pXAPTV M_MiY|%V/K 81.supervision of counting 监盘
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S 82.observation 观察
pW8pp? %#Wg>6 83.confirmation 函证
N;A1e@bP O8SX#,3^} 84.computation 计算
o"[P++qd SZg+5MD;X 85.analytical procedures 分析程序
iJ42` 51 N\H{p%8 86.vouch 核对
ERL(>) RTA9CR)JP4 87.trace 追查
YV-2es+Bd l,h#RTfry 88.audit sampling 审计抽样
L3Ry#uw T7m rOp 89.error 误差
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A-L>Cee 91.population 总体
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$Z %'\D_W& 93.non- sampling risk 非抽样风险
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v+ 94.sampling unit 抽样单位
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v{H23Cfh: dyWWgC%A 96.tolerable error 可容忍误差
rZGbU&ZM8 TuIeaH% x 97.the risk of under reliance 信赖不足风险
;oh88,*' QI=SR 98.the risk of over reliance 信赖过度风险
'P@a_*I ./#K@V1 99.the risk of incorrect rejection 误拒风险
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_?kf9 . 100. the risk of incorrect acceptance 误受风险
NXeo&+F }C"#b\A2 101.working trial balance 试算平衡表
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}B"u;:SU 102.index and cross-referencing 索引和交叉索引
UeHS4cW XF^c(*5 103.cash receipt 现金收入
H _3gVrP_ fbw{)SZ 104.cash disbursement 现金支出
"%f>/k;!h. q6j]j~JxB 105.bank statement 银行对账单
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H+CyL\ 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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=T3 108.net realizable value 可变现净值
~d{E>J77j zztW7MG2lQ 109.storeroom 仓库
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|]6<<'iW 110.sale invoice 销售发票
}a<MVG:>SF Q&QR{?PMD 111.price list 价目表
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]1ep 112.positive confirmation request 积极式询证函
RtqW!ZZ:H |0qk 113.negative confirmation request 消极式询证函
*ac#wEd Do_L 114.purchase requisition 请购单
Z@I%ppd -\NB*|9m| 115.receiving report 验收报告
._FgQ``PL uxh4nyE 116.gross margin 毛利
`J-"S<c?_ k*!J,/=k 117.manufacturing overhead 制造费用
B;K{Vo:C l^Lg"m2 118.material requisition 领料单
7#g C(&\A |23 }~c, 119.inventory-taking 存货盘点
j zPC9 DV%tby 120.bond certificate 债券
X&p-Ge1>z b-O4IDIT 121.stock certificate 股票
$C[YqZO qQ1m5_OD`z 122.audit report 审计报告
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7o O'wN4qb=F 123.entity 被审计单位
(c}0Sg ;3?M?E/$s 124.addressee of the audit report 审计报告的收件人
yRgo1o w] Gf%o|kX] 125.unqualified opinion 无保留意见
3Q;^X(Ml* lO9>?y8.y 126.qualified opinion 保留意见
6u.b?_u g{D&|qWj 127.disclaimer of opinion 无法表示意见
@+{S-iD" _nRshTt`V& 128.adverse opinion 否定意见
tNUcmiY 2i>xJMW 查看《
注会考试《审计》中的128个英文单词(一) 》
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