61.assessed level of material misstatement risk 重大错报风险的评估水平
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02tu LK8K=AA3P 62.simall business 小规模企业
Qp{rAAC: @Q"%a`mKH 63.accounting system
会计系统
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BeJZ 64.test of control 控制测试
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3IQPl^ 65.walk-through test 穿行测试
%m'd~#pze _7SOl.5ZE 66.communication 沟通
=,D3e+P' Sd]` I) 67.flow chart 流程图
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l ArBgg[i 68.reperformance of internal control 重新执行
y8U |A0@$` cad%:%p 69.audit evidence
审计证据
w.qpV]9> _oxc~v\< 70.substantive procedures 实质性程序
F+vgkqs@9 XVi?-/2 71.assertions 认定
ffGiNXCM ~ifo7, 72.esistence 存在
.K(IRWuw xz dqE 73.occurrence 发生
6:i(<7 CT6Ca, 74.completeness 完整性
wi]|"\ /}?"O~5M" 75.rights and obligations 权利和义务
[((P,v* &Y"u*)bm 76.valuation and allocation 计价和分摊
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77.cutoff 截止
clQN@1] M 3_(fisvx 78.accuracy 准确性
`.+_}.m m#+0uZm( 79.classification 分类
y\Z7]LHCqw s OD>mc#%Y 80.inspection 检查
![os5H.b#q l]whL1N3 81.supervision of counting 监盘
^9eJ)12pK +Io^U 82.observation 观察
lz X0B&: @bdGV#*d 83.confirmation 函证
>\hu1C|W |`9POl= 84.computation 计算
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Ch607i= 85.analytical procedures 分析程序
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|c'V-f 86.vouch 核对
e!*d(lHKos <!^wGN$f 87.trace 追查
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x 88.audit sampling 审计抽样
NKd!i09` msS5"Qr 89.error 误差
G"0YCi#I| j{EN % 90.expected error 预期误差
XoM+"R" P:&XtpP 91.population 总体
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{ 92.sampling risk 抽样风险
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l 93.non- sampling risk 非抽样风险
t {tcy$bw S nVIV% 94.sampling unit 抽样单位
AQ 3n=Lr +N2?fgA 95.statistical sampling 统计抽样
b Mi,z3z Qjh5m5e 96.tolerable error 可容忍误差
&AH@|$!E |Vc8W0~0 97.the risk of under reliance 信赖不足风险
QbqEe/*$_ =mYY8c Yl 98.the risk of over reliance 信赖过度风险
r-'(_t~FT x2+%.$' 99.the risk of incorrect rejection 误拒风险
# 4_'%~-e a5C% OI< 100. the risk of incorrect acceptance 误受风险
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>1| B<(v\=xZ 101.working trial balance 试算平衡表
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Fsr?]/ P31}O2 Nh 102.index and cross-referencing 索引和交叉索引
c?5e| dZz ~]BxM9 103.cash receipt 现金收入
]&w>p#_C IZBU<1M 104.cash disbursement 现金支出
;1^_.3 Y!* \=h6h 105.bank statement 银行对账单
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|`f8M2 5mdn77F_ 106.bank reconciliation 银行存款余额调节表
K5No6dsD H2`aw3 107.balance sheet date
资产负债表日
F)g.CDQ!c {0F\Y+ 108.net realizable value 可变现净值
j_c0oclSz `sOCJ|rc5 109.storeroom 仓库
f.cIh ZF OoTMvZP[ 110.sale invoice 销售发票
jdiFb~5R 74hGkf^S 111.price list 价目表
,2S w6u 8nw_Jatk1 112.positive confirmation request 积极式询证函
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%X@Bz IM),cOp= 113.negative confirmation request 消极式询证函
JaP2Q} &B tK{2'e6x 114.purchase requisition 请购单
9{\eE]0 thcj_BZ8 115.receiving report 验收报告
o^%4w>| n Bv|5$w: 116.gross margin 毛利
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C!\t 117.manufacturing overhead 制造费用
pB;)Hii\ !fUrDOM0E 118.material requisition 领料单
B]~#+rMK ORk8^0\ 119.inventory-taking 存货盘点
gE'b.04Y9i "mr;!"LA 120.bond certificate 债券
n_vopDMm +[@Ug`5M 121.stock certificate 股票
pH5"g"e1 n.P$7%G`2 122.audit report 审计报告
I_N(e|s\U i{TErJ{}e 123.entity 被审计单位
o\u31, q@1!v 124.addressee of the audit report 审计报告的收件人
\tE2@ ?LAKH$t 125.unqualified opinion 无保留意见
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a18Hp|% 126.qualified opinion 保留意见
"MZj}}l f@Mm{3&. 127.disclaimer of opinion 无法表示意见
A7SBm`XJ)p [Dd?c,5AD 128.adverse opinion 否定意见
]X/1u" pv1J6 查看《
注会考试《审计》中的128个英文单词(一) 》
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