61.assessed level of material misstatement risk 重大错报风险的评估水平
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O*maE" 62.simall business 小规模企业
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K&.J h&vq} 63.accounting system
会计系统
l~M86 h 89'XOXl&1 64.test of control 控制测试
XoaB X2 s3G3_& 65.walk-through test 穿行测试
Bk1Q.Un `1KZ14K 66.communication 沟通
<5~} !N X` zKWcDbj 67.flow chart 流程图
0%^m iCIu]6 68.reperformance of internal control 重新执行
~J6c1jG 7b,u|F 69.audit evidence
审计证据
wYS,|=y ht S5<+Y 70.substantive procedures 实质性程序
#{l+I(M Dg@>d0FW 71.assertions 认定
Ng,#d`Br 7@m 72.esistence 存在
S3Tww]q c)M_&?J!5 73.occurrence 发生
Tc`LY/%Od oM$EQd`7 74.completeness 完整性
uM0z%z5b kG+CT 75.rights and obligations 权利和义务
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GC^1AM 76.valuation and allocation 计价和分摊
8+uwzBNZ: F#Oqa^$( 77.cutoff 截止
3M(:}c r$6z{Na\[ 78.accuracy 准确性
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$Uv g R(*lXm5w 79.classification 分类
5sx-u!7 G;MgrA#\ 80.inspection 检查
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L;aTzo 81.supervision of counting 监盘
>=i47-H VzMoWD; 82.observation 观察
LC\Ys\/,U >ea<6&!Ee 83.confirmation 函证
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p: rsvZi1N4w$ 84.computation 计算
/H,!7!6>? I, .`w/I+ 85.analytical procedures 分析程序
>\$qF abCcZ<=|b 86.vouch 核对
6lq7zi}'w iR(A^ 87.trace 追查
][6$$Lz ^gh/$my; 88.audit sampling 审计抽样
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' E'&UWDh 89.error 误差
ALwkX"AN 2:/' 90.expected error 预期误差
EH] 5ZZ[Z xK0VWi 91.population 总体
_4rb7"b1 o'%F*>#v 92.sampling risk 抽样风险
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l@<^V N@ 93.non- sampling risk 非抽样风险
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MNL r&xqsZ%R 94.sampling unit 抽样单位
us4.-L `t: 7&$>T 95.statistical sampling 统计抽样
i,FG?\x@ J~DP*}~XK 96.tolerable error 可容忍误差
@C7S^|eo o~gduNG# 97.the risk of under reliance 信赖不足风险
brNe13d3~" 6k42>e*p 98.the risk of over reliance 信赖过度风险
=5%jKHo+9z Q]w;o&eo 99.the risk of incorrect rejection 误拒风险
IL}pVa00{n *WfOB2rU 100. the risk of incorrect acceptance 误受风险
u|WX?@\ omECes) 101.working trial balance 试算平衡表
//e.p6"8h TpZ) wC 102.index and cross-referencing 索引和交叉索引
M[R, m_p <jw`"L[D 103.cash receipt 现金收入
W&z.O Gc4N)oq)}b 104.cash disbursement 现金支出
@+Berb \ H<'W" 105.bank statement 银行对账单
ZGzrh`j{- '7wI 2D 106.bank reconciliation 银行存款余额调节表
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资产负债表日
M$%aX,nk' 2j4VW0: 108.net realizable value 可变现净值
K,|Gtaa~ 2[9hl@=% 109.storeroom 仓库
/Rx%}~x/m zBB4lC{q 110.sale invoice 销售发票
8_Y{7;<ey MrLDe{^C2 111.price list 价目表
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n\'sb{ e@Z(z^V 112.positive confirmation request 积极式询证函
_9#4 cm-cwPAh 113.negative confirmation request 消极式询证函
/qo. Z WsJ3zZc 114.purchase requisition 请购单
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#?!)-Q% iIcO_ZyA 116.gross margin 毛利
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twNZ^=S Gr 118.material requisition 领料单
6;I&{9 F{]dq/{ 119.inventory-taking 存货盘点
sA3 4`ZAa ut& RKr3 120.bond certificate 债券
R7ZxS G5"UhnOD' 121.stock certificate 股票
h+,zfVJu lY.FmF}k 122.audit report 审计报告
'<>pz<c /]F3t]FlC 123.entity 被审计单位
*1ku2e]z u{ JAC! 124.addressee of the audit report 审计报告的收件人
Xy_+L_h^ }j+ZF'# 125.unqualified opinion 无保留意见
Ga.a"\F.V ysGK5kFz 126.qualified opinion 保留意见
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*~" 127.disclaimer of opinion 无法表示意见
mAk)9`f/ 4@/[aFH 128.adverse opinion 否定意见
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UXDd8OJL 查看《
注会考试《审计》中的128个英文单词(一) 》
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