61.assessed level of material misstatement risk 重大错报风险的评估水平
|!xfIR>=F i^s`6:rNu 62.simall business 小规模企业
(9YYv+GGd* ]g8i>,G 63.accounting system
会计系统
UU;-q_H6 _L:i=.hxN 64.test of control 控制测试
Z*)y.i ` e1 {t0f 65.walk-through test 穿行测试
WDoKbTv p'%: M 66.communication 沟通
HV$9b~( =_?pOq 67.flow chart 流程图
X8,7_D$ .n)!ZN 68.reperformance of internal control 重新执行
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69.audit evidence
审计证据
x'=3&vc4 <>T&ab@dE( 70.substantive procedures 实质性程序
iBtjd`V* 6<qwP?WN 71.assertions 认定
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/.| A 72.esistence 存在
'Ffy8z{&3 _Ra<|NVQh 73.occurrence 发生
D 8@nkSP l?o-!M{ 74.completeness 完整性
==h|+NFa l}Q"Nb) 75.rights and obligations 权利和义务
AK@`'$ 7g A08M[O 76.valuation and allocation 计价和分摊
_4.]A3;} #K:-Bys5v 77.cutoff 截止
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Z{,GZT 78.accuracy 准确性
!cEbzb ~|y^\U@ 79.classification 分类
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s .pS&0gBo\ 80.inspection 检查
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\ < ?Do^stq'4 81.supervision of counting 监盘
;~Q "*++55 82.observation 观察
mQd4#LJ_ ^wx%CdFm'P 83.confirmation 函证
[%j?.N qj~flw1: 84.computation 计算
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# 85.analytical procedures 分析程序
\H Wcd| @4IW=V 86.vouch 核对
==QWwPpA CS/Mpmsp 87.trace 追查
qP~WEcH`[ Ds%9cp*6 88.audit sampling 审计抽样
gM4P j[W =N YgGEFq. 89.error 误差
$> "J"IX [8>z#*B 90.expected error 预期误差
j$3rJA%rN J|VK P7 91.population 总体
$4Z+F#mx '3A+"k-}mh 92.sampling risk 抽样风险
s|Z:}W?{ Fi mN?s 93.non- sampling risk 非抽样风险
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hT\M` K&=D-50% 94.sampling unit 抽样单位
`/#f?Hk= q[7CPE0n 95.statistical sampling 统计抽样
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xIB Q,{^S,s< 96.tolerable error 可容忍误差
,4[dLWU MkwU<ae AB 97.the risk of under reliance 信赖不足风险
G6ayMw]OF {P-xCmZ~Wt 98.the risk of over reliance 信赖过度风险
.*BA 1sjE 5sCFzo<=vh 99.the risk of incorrect rejection 误拒风险
o]Gguw5W{ MDJc[am 100. the risk of incorrect acceptance 误受风险
bmu6@jT Y9F)`17 101.working trial balance 试算平衡表
_a](V6 I,b9t\(6 102.index and cross-referencing 索引和交叉索引
t8QRi!\= Gqb])gXpl 103.cash receipt 现金收入
sYJL-2JX &)n_]R#) 104.cash disbursement 现金支出
v5_7r%Hiw OOnX` 105.bank statement 银行对账单
`H>b5 FZF @ 106.bank reconciliation 银行存款余额调节表
RT^v:paNT2 =. *98 107.balance sheet date
资产负债表日
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wxk 108.net realizable value 可变现净值
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7{e=="#* MPIlSMe 110.sale invoice 销售发票
PY`L$e y7:tr 111.price list 价目表
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112.positive confirmation request 积极式询证函
"7,FXTaer `pL^}_>|GM 113.negative confirmation request 消极式询证函
Tde0 ~j} .$!{-v[ 114.purchase requisition 请购单
$bvJTuw @%hCAm 115.receiving report 验收报告
QJn`WSw$_- ffe1lw% 116.gross margin 毛利
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;apzAF jjzA .8?(7 118.material requisition 领料单
6GAaV[])' *|% ^0#$c 119.inventory-taking 存货盘点
. ]@=es _Ov;4nt! 120.bond certificate 债券
vUA0FoOp 5D Y\:AF 121.stock certificate 股票
G8Z 4J7^ Km#pX1]>e 122.audit report 审计报告
@U{<a# jS.g]k 123.entity 被审计单位
"TcW4U9 FV39QG4b4 124.addressee of the audit report 审计报告的收件人
$wB^R(f@ Bux [6O% 125.unqualified opinion 无保留意见
S6d`ioi- R\|lt)h 126.qualified opinion 保留意见
%dST6$Z Ih}1%Jq 127.disclaimer of opinion 无法表示意见
+pm[f["C. mmXm\]r>4 128.adverse opinion 否定意见
~ PWSo%W8 :O<bA&:d 查看《
注会考试《审计》中的128个英文单词(一) 》
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