61.assessed level of material misstatement risk 重大错报风险的评估水平
Ov4 [gHy& w (X} 62.simall business 小规模企业
6 b?K-)kL X56q,jCJ{ 63.accounting system
会计系统
KL9JA;" p]?eIovi 64.test of control 控制测试
gp~-n7'~O odJE~\\hw 65.walk-through test 穿行测试
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~/ B<h4ZK% 66.communication 沟通
rM6S%rS UEm4):/} 67.flow chart 流程图
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G;A 68.reperformance of internal control 重新执行
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Z=%u:K}[ 69.audit evidence
审计证据
:D>flZi {ehYE ^%N 70.substantive procedures 实质性程序
7~ZG"^k PJe\PGh 71.assertions 认定
^h#A7 g cIkA ~F 72.esistence 存在
#BS!J&a ;A*sub 73.occurrence 发生
rq1~%S mUR[;;l 74.completeness 完整性
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p;R&h4H 75.rights and obligations 权利和义务
C:bA:O @T.F/Pjhc 76.valuation and allocation 计价和分摊
3+:NX6Ewb* }v?l0Gk( 77.cutoff 截止
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2)n%rvCQ 78.accuracy 准确性
%$Q!'+YW CUjRz5L 79.classification 分类
ANj%q9e!Yi (5[#?_~ 80.inspection 检查
R iV]SgV9 >SYOtzg% 81.supervision of counting 监盘
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^r]-v++ 82.observation 观察
YxA nh akHQ&+[j 83.confirmation 函证
FgPmQ gB,Q4acjj 84.computation 计算
N5k9o:2 kjQI=:i= 85.analytical procedures 分析程序
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Jvk 09G]t1!, 86.vouch 核对
Z vyF"4QN &;GoCU Le 87.trace 追查
@OHNz!Lj:d q zo)\, 88.audit sampling 审计抽样
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89.error 误差
wc~ 9zh fKua om9 90.expected error 预期误差
(ueH@A"9; }2Im?Q 91.population 总体
(KfdN'vW +,D82V7S 92.sampling risk 抽样风险
AJzm/,H ~n/:a 93.non- sampling risk 非抽样风险
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&N%-.&t' 94.sampling unit 抽样单位
)oS~ish otP2qAI 95.statistical sampling 统计抽样
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i~,}E_ R/^;,. 96.tolerable error 可容忍误差
\D[~54 T16B2|C"Y 97.the risk of under reliance 信赖不足风险
tfe'].uT ~<osL 98.the risk of over reliance 信赖过度风险
8R;E+B{ O9p^P%U " 99.the risk of incorrect rejection 误拒风险
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Mh79* }yCgd 5+_ 100. the risk of incorrect acceptance 误受风险
];0:aSi# >>=v`} 101.working trial balance 试算平衡表
V<REcII. ^$lsmF]^ 102.index and cross-referencing 索引和交叉索引
6|%HCxWO Aca?C 103.cash receipt 现金收入
wp-3U}P2( 6(HJYa 104.cash disbursement 现金支出
]08~bL1Q ayA_[{j%X 105.bank statement 银行对账单
U(:t$SBKy <5sfII 106.bank reconciliation 银行存款余额调节表
x1:1Jj:
r8L'C 107.balance sheet date
资产负债表日
Gs}lw'pK a+\s 0Qo< 108.net realizable value 可变现净值
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9893{}\cB lt}U,p,S 110.sale invoice 销售发票
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.MRLAG /bqJ6$ 112.positive confirmation request 积极式询证函
a3(f\MMxE zU};|Zw 113.negative confirmation request 消极式询证函
tLx8}@X" c<qJs-C4; 114.purchase requisition 请购单
c-a;nAR ]PXpzruy 115.receiving report 验收报告
N{zou?+ 0'*'%Iga 116.gross margin 毛利
);x[1*e DRi/< 117.manufacturing overhead 制造费用
+;;pM[U _Hq)mF 118.material requisition 领料单
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@Jk~ 119.inventory-taking 存货盘点
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j}H 120.bond certificate 债券
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121.stock certificate 股票
{pB9T3ry] ,1e@Y~eZ 122.audit report 审计报告
22m'+3I~Y :y[tZ&*<_? 123.entity 被审计单位
{{_,YO^w .w]S!=h 124.addressee of the audit report 审计报告的收件人
C/pu]%n@4 MT@Uu 125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见
OAz-w ::kpAE] 127.disclaimer of opinion 无法表示意见
[p_C?hHO jl4rEzVu 128.adverse opinion 否定意见
,cFp5tV$ y<5xlN(+v 查看《
注会考试《审计》中的128个英文单词(一) 》
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