61.assessed level of material misstatement risk 重大错报风险的评估水平
!)%>AH' :6W^ S/pf 62.simall business 小规模企业
XD^dlL ; wbUk5Tf/ 63.accounting system
会计系统
!eR-Kor p/hvQyE 64.test of control 控制测试
8Z
dUPW\e }. xrJ52Tz 65.walk-through test 穿行测试
AbF(MK=i wHtJ_Y 66.communication 沟通
,!I?)hwOC `c' 67.flow chart 流程图
6QII&Fg Q54r?|'V 68.reperformance of internal control 重新执行
5 o#<`_=J TX23D)CX 69.audit evidence
审计证据
JiFA]M`^Q b mOqeUgB 70.substantive procedures 实质性程序
eOm< !H Vd+td;9( 71.assertions 认定
y?pD(u y=AsgJ 72.esistence 存在
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A[! p$Kj<:qiP 73.occurrence 发生
<4bz/^ S&4+ e:K 74.completeness 完整性
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75.rights and obligations 权利和义务
~|r~NO
7[ i;o}o*= 76.valuation and allocation 计价和分摊
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nbI=r+ 77.cutoff 截止
[o2w1R\H+x X^}A*4j 78.accuracy 准确性
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79.classification 分类
HA6G
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cCn 80.inspection 检查
Hjs}
(1 CJw: 81.supervision of counting 监盘
XZS5B~E
' kdp%
!S%2 82.observation 观察
A1^Ga5 B> zfhTc=(/ 83.confirmation 函证
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% 84.computation 计算
y
'Ol Q2U }N3V5cab 85.analytical procedures 分析程序
zZ%DtxUoU. *5'.!g(' 86.vouch 核对
dUS ZNY aG%kmS&fv 87.trace 追查
g
Q37> \PpXL*. 88.audit sampling 审计抽样
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ja[4. WwuZ(>| 89.error 误差
No)
m/17y }g`Gh|C 90.expected error 预期误差
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)32&\ 91.population 总体
iq?l#}] rH&G<o&, 92.sampling risk 抽样风险
V!4a*,Pz B2 c@kru 93.non- sampling risk 非抽样风险
[*8Y'KX < rK7W(D} 94.sampling unit 抽样单位
?i~g,P]NK .WvlaPK 95.statistical sampling 统计抽样
1,,|MW z8HsYf(! 96.tolerable error 可容忍误差
e+'%
!w"B I&Jt> O4 97.the risk of under reliance 信赖不足风险
A\z`c
e! $Pxb1E 98.the risk of over reliance 信赖过度风险
x4m 5JDC B5ea(j 99.the risk of incorrect rejection 误拒风险
DAdYg0efex ;+ azeW^ 100. the risk of incorrect acceptance 误受风险
r}_lxr $&hN*7Ts 101.working trial balance 试算平衡表
%_MEfuL -v]Qhf&> 102.index and cross-referencing 索引和交叉索引
V1B(|P BkawL, 103.cash receipt 现金收入
/b5>Qp RRADg^}l|" 104.cash disbursement 现金支出
|;+qld[4z gAt~?HvW6 105.bank statement 银行对账单
tx"LeZZ x5}lgyt 106.bank reconciliation 银行存款余额调节表
,2L$G&? ;HNq>/{ 107.balance sheet date
资产负债表日
Xc*U+M
>U 7]Em, 108.net realizable value 可变现净值
T%$jWndI &]F3#^!^ 109.storeroom 仓库
#(KDjnP[ eQUe
>* 110.sale invoice 销售发票
_ \D"E>oM Qd]we$G 111.price list 价目表
VT\"q1)p
?>$l 112.positive confirmation request 积极式询证函
Vi?q>:E: 8w_7O>9 113.negative confirmation request 消极式询证函
}rq9I"/L kGHQ`h 114.purchase requisition 请购单
_{4^|{>Pv xb:&(6\F 115.receiving report 验收报告
D+JAK!W *$,
:m 116.gross margin 毛利
d%_OT0Ei aUc|V{Jp 117.manufacturing overhead 制造费用
}!p`1]gem (W[V?!1 118.material requisition 领料单
`JB?c SJ?c
I!=x 119.inventory-taking 存货盘点
LzML%J62 oDn|2Sdqd 120.bond certificate 债券
H,QTYXi " dOFD5}_ 121.stock certificate 股票
"ZrOrdlg+A cl@g 122.audit report 审计报告
`d\r;cE%lm e}hmS 1>H 123.entity 被审计单位
s58C2 :|+Qe e 124.addressee of the audit report 审计报告的收件人
"4o=,$E= %}-?bHB1c 125.unqualified opinion 无保留意见
i/H+xrCK l{Dct\ #s 126.qualified opinion 保留意见
U75Jp%bL xtfBfA 127.disclaimer of opinion 无法表示意见
/,@p\Ae5 >UDd @ 128.adverse opinion 否定意见
x3 > oGa^/:6L 查看《
注会考试《审计》中的128个英文单词(一) 》
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