61.assessed level of material misstatement risk 重大错报风险的评估水平
!Sx}~XB< /.l8Jb4 62.simall business 小规模企业
Sd'!(M^k3 &2C6q04b 63.accounting system
会计系统
c+c3C8s*8 xwhH_[ 64.test of control 控制测试
+QT(~< C2NJrg4( 65.walk-through test 穿行测试
4SIi<cS0 +e+hIMur 66.communication 沟通
rT9<_< gO_{(\w* 67.flow chart 流程图
%p6"Sg* ^=D=fX"8% 68.reperformance of internal control 重新执行
jE|Ju:}& 5<\&7P3y 69.audit evidence
审计证据
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- _doX&*9u 70.substantive procedures 实质性程序
I9O!CQCTt 0Po",\^ 71.assertions 认定
o<ak&LX`9 E5qh]z( 72.esistence 存在
t"k6wv;Tq KoVy,@ 73.occurrence 发生
Cg<:C?>!p 6C@,&2<yK 74.completeness 完整性
L)H'g 01<~~6A 75.rights and obligations 权利和义务
,6:ya8vB H)S" `j 76.valuation and allocation 计价和分摊
:=WiT_M 4^vEMq8lB 77.cutoff 截止
U?97yc\$ >U.TkB 78.accuracy 准确性
H'|b$rP0@ M>^Ho2 79.classification 分类
0PO'9# G&$+8r 80.inspection 检查
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L(',Q zBD ?O! 81.supervision of counting 监盘
o"dX3jd }mQ7N&cC 82.observation 观察
%>Z;/j|#r b-R!oP+vP 83.confirmation 函证
vn<z\wVbf I}a`11xb` 84.computation 计算
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5|Z Wh6jr=>G 85.analytical procedures 分析程序
}z:g}".4 nTxeV% 86.vouch 核对
dYV'< -3`S;Dmn 87.trace 追查
jq#gFt* 7.)e4 88.audit sampling 审计抽样
'X&sH/>r =c>2d.^l 89.error 误差
|6/k2d{,( 4#Wczk-b 90.expected error 预期误差
D#|+PG7 6Yhd [I3 91.population 总体
WBT/;),}: ZYDLl8 92.sampling risk 抽样风险
N"Y) (#x<qi,T 93.non- sampling risk 非抽样风险
x~p8Mcv ({JXv 94.sampling unit 抽样单位
1vKc>+9 ` b a}6D 95.statistical sampling 统计抽样
Tbv", b 6d/;GyG 96.tolerable error 可容忍误差
'L|& qy@ K P{|xQ> 97.the risk of under reliance 信赖不足风险
Pqiw[ +a$ pleLdGq 98.the risk of over reliance 信赖过度风险
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'^( 99.the risk of incorrect rejection 误拒风险
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o U6^x(2De 100. the risk of incorrect acceptance 误受风险
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SR\=:$ 101.working trial balance 试算平衡表
lnuf_;0 wBz?OnD/D 102.index and cross-referencing 索引和交叉索引
Ibt~e4f tGHZU^B:} 103.cash receipt 现金收入
+oa\'.~? u!I Es 104.cash disbursement 现金支出
4CA(` _i~ Yd]y`J?# 105.bank statement 银行对账单
i#Tm] ++ ):"Z7~j= 106.bank reconciliation 银行存款余额调节表
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b}1w0 a@(4X/| 107.balance sheet date
资产负债表日
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\gT 108.net realizable value 可变现净值
l&3f<e Co[fq3iX# 109.storeroom 仓库
$="t7C9S 2fZVBj 110.sale invoice 销售发票
~aKM+KmtPH }diB 111.price list 价目表
0>@D{_}s Ln6\Iis 112.positive confirmation request 积极式询证函
6*yt^[W #[ZF'9x 113.negative confirmation request 消极式询证函
1k-YeQNe DmDsn 114.purchase requisition 请购单
&o{= 7ux0|l 115.receiving report 验收报告
i-1lpp I 1Rrp#E} 116.gross margin 毛利
-L%J,f[&, oU/CXz?H 117.manufacturing overhead 制造费用
_dQVundH dkTewT6' 118.material requisition 领料单
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w3xO!;& 119.inventory-taking 存货盘点
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bhBZ< ,w>WuRN" 120.bond certificate 债券
Ik{[BRzUgt ^{z@=o<o 121.stock certificate 股票
fL^+Qb} n-X;JYQW 122.audit report 审计报告
Md!L@gX6< J<K-Yeph 123.entity 被审计单位
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o 124.addressee of the audit report 审计报告的收件人
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H7B4P 125.unqualified opinion 无保留意见
>`\f,yql6 k^A17Nf`2 126.qualified opinion 保留意见
w[`2t{^j LOm*=MVex 127.disclaimer of opinion 无法表示意见
o}EipTL S"t6 *fWr 128.adverse opinion 否定意见
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!P 查看《
注会考试《审计》中的128个英文单词(一) 》
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