61.assessed level of material misstatement risk 重大错报风险的评估水平
bLc5$U$!I iq&3S 0 62.simall business 小规模企业
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W9 2#wnJdr6E 63.accounting system
会计系统
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EZk86 64.test of control 控制测试
E0Wc8m " .LzA'q1+z 65.walk-through test 穿行测试
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En jc/ ]N>ZOV,> 66.communication 沟通
J/1kJ@5 EC+t-:a] 67.flow chart 流程图
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?~p/[ MAa9JA8kw) 68.reperformance of internal control 重新执行
5P,&VB8L >* -IIo 69.audit evidence
审计证据
4I4m4^ =EJ&=t 70.substantive procedures 实质性程序
)GB#"2 2yN!yIPR 71.assertions 认定
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}x'*3zI 72.esistence 存在
ZrN(Mp pc`P;Eui 73.occurrence 发生
o}N@Q-i gq N_Us6X 74.completeness 完整性
6 @f> \u[x<-\/6 75.rights and obligations 权利和义务
, ZsZzZ# kWzp*<lWe 76.valuation and allocation 计价和分摊
Ycr3$n]e =s\$i0A2 77.cutoff 截止
N/a4Gl( J8'"vc} = 78.accuracy 准确性
%ZVYgtk;* x'|ty[87 79.classification 分类
De$~ *2 ;,{_=n> 80.inspection 检查
@c~Z0+Ji ing'' _ 81.supervision of counting 监盘
?2@^O=I T?3Q<[SmI 82.observation 观察
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5%-{r& 83.confirmation 函证
[YvS#M3T ne#dEUD 84.computation 计算
f;E#CjlTL (-C)A-Uo& 85.analytical procedures 分析程序
HUKrp*Hv =!TUf/O- 86.vouch 核对
P1F-Wy1 ,%pCcM) 87.trace 追查
d9{lj(2P *HrEh;3^J 88.audit sampling 审计抽样
f+e"`80$*C 1}VaBsEV 89.error 误差
CHnclT !W}sOK7# 90.expected error 预期误差
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/-M:6 91.population 总体
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y 6,t6~Uo/ 92.sampling risk 抽样风险
8xy8/UBIk0 y|LHnNQ 93.non- sampling risk 非抽样风险
rPk|2l,E,3 OZ`cE5"i 94.sampling unit 抽样单位
,_V V;P @eYpARF 95.statistical sampling 统计抽样
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^J^,@Hf_ 96.tolerable error 可容忍误差
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#Q 97.the risk of under reliance 信赖不足风险
BlJiHz! J|WE&5' 98.the risk of over reliance 信赖过度风险
+\=g&G, J2O,wb)U 99.the risk of incorrect rejection 误拒风险
tLzLO#/n dIC\U 100. the risk of incorrect acceptance 误受风险
^4sfVpD2! :qm\FsO 101.working trial balance 试算平衡表
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t= ? 102.index and cross-referencing 索引和交叉索引
J;& y?%{@5 V.Hv6 103.cash receipt 现金收入
jE0oLEg& z:Am1B 104.cash disbursement 现金支出
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B`c$<t 105.bank statement 银行对账单
9=j9vBV SaPE 1
^} 106.bank reconciliation 银行存款余额调节表
v ,")XPY vr;`h/ 107.balance sheet date
资产负债表日
x80IS:TP R+LKa Z 108.net realizable value 可变现净值
'i+L ZvRa"j 109.storeroom 仓库
|k.'w<6mb9 DI\=udN 110.sale invoice 销售发票
Ph3;;,v ' .n<vhLDQn 111.price list 价目表
F`g(vD> /A{ Zf'DI 112.positive confirmation request 积极式询证函
>oW]3)$4S um,f!ho-U 113.negative confirmation request 消极式询证函
`7/(sX. c~<;}ve^z 114.purchase requisition 请购单
H<d~AurX)J m. pm, 115.receiving report 验收报告
dlYpbw}W&< T;6M UmyC 116.gross margin 毛利
|62` {+ B=0^Rysg 117.manufacturing overhead 制造费用
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}PI 118.material requisition 领料单
GLsa]}m,9 ^_]ZZin 119.inventory-taking 存货盘点
{SV/AN NW1 Jr/ 120.bond certificate 债券
5%jhVys23 zsp%Cz7T 121.stock certificate 股票
7P1Pk?pxy aqON6|6K 122.audit report 审计报告
UF+Qx/4h0 &5 "!0 123.entity 被审计单位
D?n6h\h\$% }Ulxt:} 124.addressee of the audit report 审计报告的收件人
`w!XO$"]Z @:>]jp}uq 125.unqualified opinion 无保留意见
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[lzd' 126.qualified opinion 保留意见
p!pf2}6Fd w9'>&W8T 127.disclaimer of opinion 无法表示意见
CXq[VYM&X 0GUJc}fgvN 128.adverse opinion 否定意见
VM$n|[C~ Fx^wV^q3 查看《
注会考试《审计》中的128个英文单词(一) 》
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