61.assessed level of material misstatement risk 重大错报风险的评估水平
^vpIZjN Q0pzW:=s] 62.simall business 小规模企业
i90}Xyt pd d|n2q 63.accounting system
会计系统
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N@^j 64.test of control 控制测试
qAqoZMpI|; nO~b=qO 65.walk-through test 穿行测试
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cG[W3 "2a$1Wmj( 66.communication 沟通
Uz 0W <u3v [s~JceUyX 67.flow chart 流程图
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T R|iEv t 68.reperformance of internal control 重新执行
2\VAmPG.Zs - %|P 69.audit evidence
审计证据
UP\C"\ C\ vC?(n 70.substantive procedures 实质性程序
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WsP}`n || [89G 71.assertions 认定
%y>+1hakkX X~lZ OVmS 72.esistence 存在
BRb\V42i; Y+g,pX 73.occurrence 发生
XYjcJ }|Uj"e 74.completeness 完整性
,yICNtP YZ+>\ x 75.rights and obligations 权利和义务
KbAR_T1n )u;JwFstX 76.valuation and allocation 计价和分摊
wepwXy" 5SUN.%y 77.cutoff 截止
IZ*}idlkn/ @lS==O-`f 78.accuracy 准确性
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T 79.classification 分类
87i" ?q_^Rj$ 80.inspection 检查
}X]\VSF{ RvyuGU 81.supervision of counting 监盘
bhD ~4Rz kn}zgSO 82.observation 观察
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olEj! 83.confirmation 函证
d ;^ l&L,7BX 84.computation 计算
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@.l)u 85.analytical procedures 分析程序
>7'+ye6z 8Atq,GcG 86.vouch 核对
T~Ly^|Ihz R,Fgl2 87.trace 追查
t0Zk-/s ! Z;T-3^. 88.audit sampling 审计抽样
=A@>I0(7 dv~pddOs 89.error 误差
q$gz_nVq,b R)oB!$k 90.expected error 预期误差
nO{ x^b < o5swH6Y.)J 91.population 总体
*0y{ ~@ >;4!O%F 92.sampling risk 抽样风险
dU]/$7 ?^u^im 93.non- sampling risk 非抽样风险
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NF+<#*1 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
B+] D5K sI,W%I':d 96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险
E]I$}>k c8Z A5| 98.the risk of over reliance 信赖过度风险
2&he($HIzg hJ*Ihwn| 99.the risk of incorrect rejection 误拒风险
E{y1S\7K 6L9,'Bg 100. the risk of incorrect acceptance 误受风险
UKtSm%\ .[:VSM7T 101.working trial balance 试算平衡表
9b"MQ[B4#a lpgd#vr 102.index and cross-referencing 索引和交叉索引
iWA|8$u4gm h3!$r~T!a: 103.cash receipt 现金收入
lnh+a7a) 8Pmdk1 ~ 104.cash disbursement 现金支出
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105.bank statement 银行对账单
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W)*p2#l Sk}{E@ 107.balance sheet date
资产负债表日
65TfFcQ<S t"vRc4mf 108.net realizable value 可变现净值
KxzYfH Ps4 ZFX 109.storeroom 仓库
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s 110.sale invoice 销售发票
!H@0MQ7 Kibr ]w 111.price list 价目表
d0'HDVd k;ZxY"^ 112.positive confirmation request 积极式询证函
Y?d9l pH@]Y+W 113.negative confirmation request 消极式询证函
p{D4"Qn+P9 !bnyJA 114.purchase requisition 请购单
U{@5*4 T-_"|-k}P% 115.receiving report 验收报告
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WGAO2 116.gross margin 毛利
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im 118.material requisition 领料单
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K" &;&ho+qD 119.inventory-taking 存货盘点
fHRMu:q oU*45B`" 120.bond certificate 债券
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dsw '' O 7=\ 121.stock certificate 股票
J aTp}# S!v(+| 122.audit report 审计报告
LJ)5W ?a(L.3E 123.entity 被审计单位
v59dh (:`Z $D'-k]E[H 124.addressee of the audit report 审计报告的收件人
T~0k"uTE aJ") <_+ 125.unqualified opinion 无保留意见
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b(<h E_e6^Sk5B( 126.qualified opinion 保留意见
6 5N~0t eqw0]U\pv 127.disclaimer of opinion 无法表示意见
},+wJ1 C?Bl{4-P}* 128.adverse opinion 否定意见
l*\y ,I1RV 查看《
注会考试《审计》中的128个英文单词(一) 》
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