61.assessed level of material misstatement risk 重大错报风险的评估水平
W8<%[-r YK\X+"lB 62.simall business 小规模企业
\DzGQ{`~m #Dac~>a' 63.accounting system
会计系统
P* o9a <}LC~B! 64.test of control 控制测试
j#6.Gq n*$ g]G$ 65.walk-through test 穿行测试
He)%S]RLk BuwY3F\-O 66.communication 沟通
DrQ`]]jj7 W4N{S.#! 67.flow chart 流程图
6nQq y)pk6d 68.reperformance of internal control 重新执行
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v1 69.audit evidence
审计证据
rGO8!X 3d ]?*wbxU0 70.substantive procedures 实质性程序
7 3m1 ,s(,S 71.assertions 认定
4Up/p&1@ MJvp6n 72.esistence 存在
&NWEqBz*2 nK,w]{<wG! 73.occurrence 发生
9gFUaDLo =}*0-\QG 74.completeness 完整性
l\mPHA23 TNth 75.rights and obligations 权利和义务
&vJH$R ,)XLq8 76.valuation and allocation 计价和分摊
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Y9B 77.cutoff 截止
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YE 9UkBwS` 78.accuracy 准确性
E3i4=!Y eJSxn1GW 79.classification 分类
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'c&,oLY 80.inspection 检查
>bxS3FCX `g,..Ns-r 81.supervision of counting 监盘
~`/V(r;o *Uh!>Iv; 82.observation 观察
9FvFhY G"6 !{4g 83.confirmation 函证
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"g~- hc1N~$3!G 84.computation 计算
gSgr6TH0 Vj-h;rB0z 85.analytical procedures 分析程序
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e 86.vouch 核对
g\U-VZ6;p ]yu:i-SfP 87.trace 追查
y2v^-q3 VQs5"K" 88.audit sampling 审计抽样
nNm`Hfi ),)lzN%! 89.error 误差
;j7#7MN2_E SKtr tm 90.expected error 预期误差
!<oe=)Iz| mR~&)QBP. 91.population 总体
: +u]S2u{ fox6)Uot 92.sampling risk 抽样风险
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F`" 93.non- sampling risk 非抽样风险
N;R^h? ' q| 7( 94.sampling unit 抽样单位
':q p05t GB^B r6 95.statistical sampling 统计抽样
0a7Ppntb@ No$3"4wk 96.tolerable error 可容忍误差
G5!^*jf us.~G 97.the risk of under reliance 信赖不足风险
QnDg6m)+ "|NI]Kv 98.the risk of over reliance 信赖过度风险
1cDF!X] Q/?$x*\> 99.the risk of incorrect rejection 误拒风险
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jo7\`#(Q 100. the risk of incorrect acceptance 误受风险
I'Hf{Erw #G3<7PK 101.working trial balance 试算平衡表
ta0|^KAA k'YTpO 102.index and cross-referencing 索引和交叉索引
3R/bz0 V> fJ\[*5eiS 103.cash receipt 现金收入
vI?, 47Hj+ 7^Uv7<pw 104.cash disbursement 现金支出
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'@R$ l}h!B_P' 105.bank statement 银行对账单
dQvcXl] [Pp'Ye~K@c 106.bank reconciliation 银行存款余额调节表
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m~|40) 107.balance sheet date
资产负债表日
GY*p?k<i 6Zo}(^Ovz 108.net realizable value 可变现净值
_aphkeqd XZf$K _F&M 109.storeroom 仓库
("@!>|H ;a/E42eN; 110.sale invoice 销售发票
!Cs_F&l"j b>W%t 111.price list 价目表
R_KH"`q z}<^jgJ 112.positive confirmation request 积极式询证函
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# _1`)VS 113.negative confirmation request 消极式询证函
~u{uZ(~ OI*H,Z" 114.purchase requisition 请购单
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? NbobliC= 115.receiving report 验收报告
|)&%A%m ]'cs. 116.gross margin 毛利
x2EUr,7 ~[ jQ!tz 117.manufacturing overhead 制造费用
6863xOv{T >?b!QU*a 118.material requisition 领料单
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119.inventory-taking 存货盘点
0sqFF[i | Iib|HQ) 120.bond certificate 债券
\zY!qpX< |4JEU3\$ 121.stock certificate 股票
5R-6ji e(sk[guvX 122.audit report 审计报告
ig!+2g r$1Qf}J3= 123.entity 被审计单位
s1rCpzK0 $`c:& 124.addressee of the audit report 审计报告的收件人
j.Hf/vi`z hM{bavd 125.unqualified opinion 无保留意见
NUZl`fu1Z4 p ?!/+ 126.qualified opinion 保留意见
. vV|hSc -~0^P,yQ 127.disclaimer of opinion 无法表示意见
S!UaH>Rh 7r!x1 128.adverse opinion 否定意见
Wri<h:1 XUYtEf 查看《
注会考试《审计》中的128个英文单词(一) 》
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