61.assessed level of material misstatement risk 重大错报风险的评估水平
w3qf7{b "g%:#'5 62.simall business 小规模企业
;j U-< 82za4u$q# 63.accounting system
会计系统
9>3Ltnn0 ]HV~xD7\ 64.test of control 控制测试
MLBg_< N!B Oq`#da 65.walk-through test 穿行测试
B"m:<@ " ~f10ZB_k>' 66.communication 沟通
+?Jk@lE< x}<G!*3 67.flow chart 流程图
n>:c}QAJH IIQ3|eZ 68.reperformance of internal control 重新执行
Kn#xY3W6 tH,K\v`f 69.audit evidence
审计证据
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B9c 70.substantive procedures 实质性程序
udD*E~1q *{dD'9Bg 71.assertions 认定
62)lf2$1 N~}v:rK>g 72.esistence 存在
5Vnr"d /P!X4~sTM 73.occurrence 发生
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9Ft> i %hn 74.completeness 完整性
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JzDt 75.rights and obligations 权利和义务
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+|`>L [wio/wc 76.valuation and allocation 计价和分摊
>\7RIy3 jaO#><f 77.cutoff 截止
"UoCT7X -{8Q= N 78.accuracy 准确性
udEb/7ZL M,\|V3s 79.classification 分类
=*:[(Py1 ;/";d]j 80.inspection 检查
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bOxjm`B< 81.supervision of counting 监盘
TtwJ,&b 86[RH!e 82.observation 观察
GATP vQBY1-S 83.confirmation 函证
W}R= 0$"Q&5Y 84.computation 计算
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4mOl X[~f:E[1J 85.analytical procedures 分析程序
BBU84s[ P96Cw~<Q? 86.vouch 核对
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e1`)3-f 87.trace 追查
1RI #kti-" a(x.{}uG, 88.audit sampling 审计抽样
#>E3' 5b ^C:{z)"h 89.error 误差
f^6&Fb> M=\d_O#;Z 90.expected error 预期误差
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vbWJhjK0h |%:qhs, 92.sampling risk 抽样风险
iO?gF mq{$9@3 93.non- sampling risk 非抽样风险
DV7<n&P f#;ubfi"z 94.sampling unit 抽样单位
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@`0:x 95.statistical sampling 统计抽样
Bt*&L[&57 ,<;l"v( 96.tolerable error 可容忍误差
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H6n s]F?=yEp 97.the risk of under reliance 信赖不足风险
}j5R@I6P u-%r~ } 98.the risk of over reliance 信赖过度风险
{hvQ<7b d6t)gG*5 99.the risk of incorrect rejection 误拒风险
V(lK`dY u:AfHZ 100. the risk of incorrect acceptance 误受风险
2rR@2Vsw2 /^z/]!JG:V 101.working trial balance 试算平衡表
c]%;^) dr,B\.|jC 102.index and cross-referencing 索引和交叉索引
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T r6oX6.c 103.cash receipt 现金收入
pjX%LsX\ ~>N`<S 104.cash disbursement 现金支出
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F1?CqN M 105.bank statement 银行对账单
DqurHQ z)m [0% yJH 106.bank reconciliation 银行存款余额调节表
-(/2_&" "%.|n| 107.balance sheet date
资产负债表日
Zzw}sZ?8 XI%RneuDr: 108.net realizable value 可变现净值
7~!I2DV_ zx\.2<K 109.storeroom 仓库
7X9+Qj; J+/}K>2# 110.sale invoice 销售发票
(B>yaM#5 $n=W2WJ6f 111.price list 价目表
wE,=%?" "fX_gN? 112.positive confirmation request 积极式询证函
dAYI D E k8InbX[ 113.negative confirmation request 消极式询证函
mC*W2#1pF %mK3N2N$ 114.purchase requisition 请购单
'|YtNhWZ? V9 +xL 1U# 115.receiving report 验收报告
4)z3X\u|Z2 -,K*~z.l 116.gross margin 毛利
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|uQn|"U4 BpQ;w,sefq 118.material requisition 领料单
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jHkyF`<+ "?oo\op 120.bond certificate 债券
th.M.jas w$DG=! 121.stock certificate 股票
k9*J*7l-m *fxep08B 122.audit report 审计报告
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_Cxv8 9O),/SH;: 123.entity 被审计单位
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Axf5 124.addressee of the audit report 审计报告的收件人
bh= \ M,b<B_$ 125.unqualified opinion 无保留意见
*)j@G: "_nX5J9 126.qualified opinion 保留意见
)HJK '@ EHH|4;P6 127.disclaimer of opinion 无法表示意见
z7'n, [ [TRGIGtq 128.adverse opinion 否定意见
_Ct}%-,4 #Y;.>mF 查看《
注会考试《审计》中的128个英文单词(一) 》
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