61.assessed level of material misstatement risk 重大错报风险的评估水平
lA]u8+gXd Q|v=W C6 62.simall business 小规模企业
cnIy*!cJs 5#d(_ 63.accounting system
会计系统
9CN /v sztnRX_ 64.test of control 控制测试
lO9>?y8.y 6u.b?_u 65.walk-through test 穿行测试
g{D&|qWj @+{S-iD" 66.communication 沟通
$ o t"Du NA3yd^sr 67.flow chart 流程图
4\$Ze0tv 5#fLGXP 68.reperformance of internal control 重新执行
#qn)Nq( lo(Ht=d 69.audit evidence
审计证据
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/zz@ 70.substantive procedures 实质性程序
'<}7bw}+c =}q4ked/ 71.assertions 认定
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f7 )5&m:R9 72.esistence 存在
C>MoR 3] +}Q4 g]M8 73.occurrence 发生
1mjv~W 6F(yH4 74.completeness 完整性
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\gRXP} q2f/#"k 75.rights and obligations 权利和义务
9iOlR=-* TY#1Z )% 76.valuation and allocation 计价和分摊
&x3"Rq_ 34?yQX{ 77.cutoff 截止
B!N8 07 B{K'"uC 78.accuracy 准确性
JA)gM T,IV)aq 79.classification 分类
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ou:"Y 80.inspection 检查
&6:,2W&s KW;xlJz(j 81.supervision of counting 监盘
Lhc@*_2 >3kR~:; 82.observation 观察
B`WfJ2*2 pts}? 83.confirmation 函证
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,,Db:4qfjD dyp]y$ 85.analytical procedures 分析程序
Mu (Y6 g SwG=e\ 86.vouch 核对
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[6)d)o 87.trace 追查
jK=*~I SB'YV#-- 88.audit sampling 审计抽样
$Us@fJr lcP@5ZW 89.error 误差
KGWENX_U .J@[v 90.expected error 预期误差
}?~uAU- 2(rZ@Wl 91.population 总体
%zD-gw> $oQsh|sTI 92.sampling risk 抽样风险
v\k,,sI aK>9:{]ez 93.non- sampling risk 非抽样风险
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B6X 94.sampling unit 抽样单位
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B|Z %~;Q_#CR/K 95.statistical sampling 统计抽样
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E5t+;vL~ 96.tolerable error 可容忍误差
Y) h%<J Wu4Nq+ 97.the risk of under reliance 信赖不足风险
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bsP; 98.the risk of over reliance 信赖过度风险
_]S6> pzax~Vp 99.the risk of incorrect rejection 误拒风险
iy#OmI>j \O8f~zA{G 100. the risk of incorrect acceptance 误受风险
OT&E)eR g"&bX4uD) 101.working trial balance 试算平衡表
sKuTG93sr@ &+j^{a 102.index and cross-referencing 索引和交叉索引
L@4zuzmlb u/[]g+ 103.cash receipt 现金收入
QO7:iSZJ ThlJhTh<%4 104.cash disbursement 现金支出
UjDF oGVSy`ku 105.bank statement 银行对账单
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k UvZ@"El 106.bank reconciliation 银行存款余额调节表
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uB Tb={g;0@ 107.balance sheet date
资产负债表日
8$v7|S6 z Doh|G:P]# 108.net realizable value 可变现净值
?Bzi#Z ZQkw}3*n 109.storeroom 仓库
]`sIs= _[ AMd)d^; 110.sale invoice 销售发票
8-"5|pNc _0*>I1F~ 111.price list 价目表
= b!J)] $uw+^(ut 112.positive confirmation request 积极式询证函
IOkC [([ 6lWFxbh 113.negative confirmation request 消极式询证函
M91lV(Z unnx#e] 114.purchase requisition 请购单
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f$L 115.receiving report 验收报告
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imvA5 yJ8}*Gj& 116.gross margin 毛利
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ARdGh_yJ& &U~r}= 118.material requisition 领料单
3Y{)(%I bfJ`}xl(8 119.inventory-taking 存货盘点
zf,%BI[Hr (bx\4Ws 120.bond certificate 债券
aoDD&JE +%Yc4 121.stock certificate 股票
[u9JL3 dBMe`hM) 122.audit report 审计报告
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@OtW )6>|bmpU 123.entity 被审计单位
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N A3$aMCwKd 124.addressee of the audit report 审计报告的收件人
=*g$#l4 {?/8jCVd 125.unqualified opinion 无保留意见
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DxefYyI F[kW:-ne@Z 126.qualified opinion 保留意见
P$3=i`X!nw l^!A 127.disclaimer of opinion 无法表示意见
v]T(zL| =kb6xmB^t 128.adverse opinion 否定意见
%i&/$0.8 @mx$sNDkL 查看《
注会考试《审计》中的128个英文单词(一) 》
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