61.assessed level of material misstatement risk 重大错报风险的评估水平
'kBg3E$y En!X}Owh 62.simall business 小规模企业
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HTl\z 7p1f*N[X 63.accounting system
会计系统
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mKz0q {BV0Y.O 64.test of control 控制测试
U<<@(d%T ~]f6@n 65.walk-through test 穿行测试
9r2l~zE $[f-{B{>* 66.communication 沟通
fh%|6k?#M [}>!$::Y 67.flow chart 流程图
phCItN; $?P 5A E 68.reperformance of internal control 重新执行
Y#e,NN ya3k;j2C 69.audit evidence
审计证据
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bP qAI%6d 70.substantive procedures 实质性程序
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RX 71.assertions 认定
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!~O~Eo3 ZLIt3 72.esistence 存在
xP{)+$n *jQ?(Tf 73.occurrence 发生
XXDLbT'J `\-<tk9 74.completeness 完整性
njxfBA: %eOO8^N 75.rights and obligations 权利和义务
iW%~>`tT NHaY&\ 76.valuation and allocation 计价和分摊
'3|fv{I S(^HIJK 77.cutoff 截止
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/\.[@] 78.accuracy 准确性
\>$3'i=mQ C'7DG\pr 79.classification 分类
[$X^r<|P@ x^zw1e,y 80.inspection 检查
38mC+%iC q6'Q-e) 81.supervision of counting 监盘
=u-q#<h4; h6b(FTC^ 82.observation 观察
s_;o1 K0 baoyU#X9 83.confirmation 函证
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)WS^KR% 84.computation 计算
p'`?CJq8 r;^%D( 85.analytical procedures 分析程序
=Y- .=}jp; !,|-{": 86.vouch 核对
=PF2p'.o %Q]3`kxp 87.trace 追查
b>2{F6F Vk> & 88.audit sampling 审计抽样
O9P+S|hcY }K^v Ujl 89.error 误差
KKq%'y)u^ uUiS:Tp] 90.expected error 预期误差
U8.V Rn s:k?-u@ 91.population 总体
sW-0G$,| ~&aULY?)] 92.sampling risk 抽样风险
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vOnS0,y 5Gs>rq" # 93.non- sampling risk 非抽样风险
D;&\) *_Vv(H& 94.sampling unit 抽样单位
$1$0M IH&0>a 95.statistical sampling 统计抽样
+%f6{&q$ ?[uHRBR' 96.tolerable error 可容忍误差
q9wObOS$ Pr:\zI 97.the risk of under reliance 信赖不足风险
h'HI92; [ 2!6E~<~HC 98.the risk of over reliance 信赖过度风险
k`;d_eW K {kd:pr 99.the risk of incorrect rejection 误拒风险
OwT _W)$ F$-f j "jC 100. the risk of incorrect acceptance 误受风险
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IB36/9 H$ %F0'0 101.working trial balance 试算平衡表
=w* 8 HC=ZcK'W 102.index and cross-referencing 索引和交叉索引
jEE!H/ {cUGksz]} 103.cash receipt 现金收入
EDz;6Z*4N Lk!m1J5 104.cash disbursement 现金支出
DS;\24>H YKz#, 105.bank statement 银行对账单
.*f6n| >|z:CX$] 106.bank reconciliation 银行存款余额调节表
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UTHP +HPcvu?1 107.balance sheet date
资产负债表日
q1q9W@H L2p?]:- 108.net realizable value 可变现净值
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109.storeroom 仓库
ZY8w1:'
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Z.&/,UU:4 I eJI-lo 111.price list 价目表
}AA">FF'y4 M(nzJ 112.positive confirmation request 积极式询证函
4Z>gK( OPzudO 113.negative confirmation request 消极式询证函
&TY74w* {Ef.wlZ 114.purchase requisition 请购单
KJV8y"^=Q ?QmtZG.$ 115.receiving report 验收报告
"{r8'qn G^tazAEfo 116.gross margin 毛利
kc0MQ TJU 6lCpf1>6@ 117.manufacturing overhead 制造费用
$cK}Tlq 5q*s_acQ 118.material requisition 领料单
QRvyaV f]#\&" 119.inventory-taking 存货盘点
p:TE## c+&Kq.~K 120.bond certificate 债券
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QmjE\TcK/ 121.stock certificate 股票
%'ah,2a% nhdZC@~E0 122.audit report 审计报告
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123.entity 被审计单位
J/jkb3 U+qyS|i 124.addressee of the audit report 审计报告的收件人
nKzm.D gt_ haBmwq(f 125.unqualified opinion 无保留意见
lHtywZ@%3 ]}PXN1( 126.qualified opinion 保留意见
Mib.,J~ t 8 6w& 127.disclaimer of opinion 无法表示意见
4P[MkMoC i_Hm?Bi!F 128.adverse opinion 否定意见
5"@>>"3U #lrwKHZ+ 查看《
注会考试《审计》中的128个英文单词(一) 》
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