61.assessed level of material misstatement risk 重大错报风险的评估水平
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@ 62.simall business 小规模企业
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63.accounting system
会计系统
y|LHnNQ rPk|2l,E,3 64.test of control 控制测试
OZ`cE5"i ,_V V;P 65.walk-through test 穿行测试
:82T! n|5\Q 66.communication 沟通
^J^,@Hf_ yZlT#^$\ 67.flow chart 流程图
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#Q 6Zi{gx 68.reperformance of internal control 重新执行
Jm_)}dj3o ~RR!~q 69.audit evidence
审计证据
S,5ok0R ]B/>=t"E 70.substantive procedures 实质性程序
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]z 6A"$9sj6 71.assertions 认定
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A-Ba%Fv 72.esistence 存在
O:?3B!wF EL,k z8 73.occurrence 发生
7|}4UXr7y 2@S}x@^ 74.completeness 完整性
M+ [ho] xvl$,\iqE 75.rights and obligations 权利和义务
6]7csOE 217G[YE- 76.valuation and allocation 计价和分摊
)n&hO_c/ yTZev|ej@ 77.cutoff 截止
R+LKa Z 9=>q0D2 78.accuracy 准确性
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]p! { 4*EMd!E=< 80.inspection 检查
g Wtc3 _xKn2 ?d8g 81.supervision of counting 监盘
oSCaP,P 5FOMh"!z\ 82.observation 观察
~qinCIj wR%Ta - 83.confirmation 函证
R4p Pt YTTyMn 84.computation 计算
r!R-3LO0s %bnXZA2Sx 85.analytical procedures 分析程序
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{>!N 86.vouch 核对
o/N!l]r 8c5YX 87.trace 追查
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$y;-[E[ 88.audit sampling 审计抽样
?.e,NHf >.meecE?Q 89.error 误差
sS-dHa kqBZsfF 90.expected error 预期误差
x9YQd69 ` aVp# 91.population 总体
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>9H^r\ 92.sampling risk 抽样风险
(=j;rfvP K1@Pt} 93.non- sampling risk 非抽样风险
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RHUZ:r 94.sampling unit 抽样单位
#RlZxtx.O 2+9VDf2 95.statistical sampling 统计抽样
6?a`'& !v}TRGX 96.tolerable error 可容忍误差
PYCN3s#Gi >pF* unC; 97.the risk of under reliance 信赖不足风险
v~mVf.j1 h%/BZC^L]| 98.the risk of over reliance 信赖过度风险
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Ijq! 99.the risk of incorrect rejection 误拒风险
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V_h&9]RL 100. the risk of incorrect acceptance 误受风险
G^.N$wcv B0Df7jr%`> 101.working trial balance 试算平衡表
9,?~dx }a;xs};X; 102.index and cross-referencing 索引和交叉索引
t]HY@@0g 3"x_Y 103.cash receipt 现金收入
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f"s_dR 104.cash disbursement 现金支出
^L%_kL_7 VM$n|[C~ 105.bank statement 银行对账单
fl-J:`zyyZ @1*^ttC 106.bank reconciliation 银行存款余额调节表
Rzd`MIHDp 7${<u 0((! 107.balance sheet date
资产负债表日
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Ja6 KO2}p 8 W 109.storeroom 仓库
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WF 110.sale invoice 销售发票
}y6|H,t9 _V"0g=&Hc 111.price list 价目表
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J kp*v:* 112.positive confirmation request 积极式询证函
{b!{~q 6 - 3?&+ 113.negative confirmation request 消极式询证函
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mp [6 e0(/(E: 114.purchase requisition 请购单
f\2IKpF2 <D|&)/# 115.receiving report 验收报告
^("b~-cJ -_ 9k+AV 116.gross margin 毛利
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s*PKr6X+ M86"J:\u] 118.material requisition 领料单
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v]cw})l ,SIS3A>s 120.bond certificate 债券
-@XSDfy7S #&.Znk:@.f 121.stock certificate 股票
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{M ZS.=GjK 122.audit report 审计报告
UV2W~g nVs@DH 123.entity 被审计单位
TJv .T2| Z' i@;^=A 124.addressee of the audit report 审计报告的收件人
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'set? eay|>xa2 125.unqualified opinion 无保留意见
2.Z#\6Vj K9@.l~n 126.qualified opinion 保留意见
& R_?6*n Jh.~]\u 127.disclaimer of opinion 无法表示意见
?;RY/[IX6 U$5x#{AFp 128.adverse opinion 否定意见
fnX[R2KZ 8oE`>Y 查看《
注会考试《审计》中的128个英文单词(一) 》
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