61.assessed level of material misstatement risk 重大错报风险的评估水平
XGAR8=tic \L"0Pmt[ 62.simall business 小规模企业
mw*KLMo42 GpXU&A'r 63.accounting system
会计系统
ZJV;&[$[ ntn ~=oL 64.test of control 控制测试
Id{Ix(O ]uXmug 65.walk-through test 穿行测试
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yQ0 :?:R5_Nd= 66.communication 沟通
B~`:?f9ny5 emG1Wyl 67.flow chart 流程图
B:fulgh2ni ^t P|8k 68.reperformance of internal control 重新执行
?GGBDql RpzW- 69.audit evidence
审计证据
JPq' C$ .2SD)<}(9 70.substantive procedures 实质性程序
h%] D[g 'h>CgR^NM1 71.assertions 认定
;M5]XCPk "cGjHy\j` 72.esistence 存在
m 3Do+!M[ \;0UP+ 73.occurrence 发生
:U6Q==B$_ 4K$_d,4`U 74.completeness 完整性
rGQY -NUA 75.rights and obligations 权利和义务
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W"H(HA -|GX]jx(Y 78.accuracy 准确性
5$c*r$t_RK P=.T|l1 79.classification 分类
y~<_ux, x*wr8$@J 80.inspection 检查
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BoofJm 81.supervision of counting 监盘
A:V/i:IZfR $`_xP1bUT 82.observation 观察
B+[L/C}=; Cg]S`R- 83.confirmation 函证
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1 - >Slu?{l' 84.computation 计算
EB8<!c ? #./8inbG 85.analytical procedures 分析程序
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e 86.vouch 核对
|qtZb}"| 2 P9{?Y 87.trace 追查
hv )d C0;:")6~ 88.audit sampling 审计抽样
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UMZ <'vtnz 89.error 误差
=6[R,{|C ._(5; PB" 90.expected error 预期误差
:CG;:( | cL:hjr" 91.population 总体
s;xErH@RA k];fQ7}m<0 92.sampling risk 抽样风险
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)gNVJ [[KIuW~ot 94.sampling unit 抽样单位
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y&/d %R?#Y1Tq; 95.statistical sampling 统计抽样
v.Xmrry 5>&C.+A 9 96.tolerable error 可容忍误差
ig4mj47wJ i 8:^1rHp) 97.the risk of under reliance 信赖不足风险
\0z<@)r+AJ n@9R|biO 98.the risk of over reliance 信赖过度风险
RNb" O{3 I1!m;5-c9k 99.the risk of incorrect rejection 误拒风险
g>-u9%aa /qweozW_+ 100. the risk of incorrect acceptance 误受风险
>{=~''d,w c)zwyBz 101.working trial balance 试算平衡表
>{#QS"J# 2UEjn>2 102.index and cross-referencing 索引和交叉索引
<Y ^)/ s EN)0b,ax 103.cash receipt 现金收入
yGlOs]>n (BY5omlh 104.cash disbursement 现金支出
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105.bank statement 银行对账单
3=IY0Q>/( ;a`I8F j 106.bank reconciliation 银行存款余额调节表
`yrJ }f k4YW;6<C+ 107.balance sheet date
资产负债表日
iTJE:[W"y hmJa1fw= 108.net realizable value 可变现净值
9l}G{u9a |\SwZTr 109.storeroom 仓库
DQ= /Jr~ I5w>*F 110.sale invoice 销售发票
(r"2XXR O8 5) ^ 111.price list 价目表
jCL 1Bj QP!0I01 112.positive confirmation request 积极式询证函
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718s\# 113.negative confirmation request 消极式询证函
fnn/akGKI ^-26K|{3 114.purchase requisition 请购单
tQcn%CK X>ck.}F 115.receiving report 验收报告
<CGJ:% AY +XL|bdK 116.gross margin 毛利
!Q5NV4gd+ VU\{<j{ 117.manufacturing overhead 制造费用
Vi<F@ji M]A!jWtE 118.material requisition 领料单
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L] !M1\ 0R}F(tjw 120.bond certificate 债券
0 LIRi%N5* 'Sjt*2blq 121.stock certificate 股票
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Ed 122.audit report 审计报告
wZKEUJpQ .X{U\{c| a 123.entity 被审计单位
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rG h"On9 124.addressee of the audit report 审计报告的收件人
\Qei}5P, a_o99lP 125.unqualified opinion 无保留意见
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vk@8 }TwSSF|}3 126.qualified opinion 保留意见
UGK,+FN OjfumZL# 127.disclaimer of opinion 无法表示意见
28
7)\FU;3 \* SEj&9 128.adverse opinion 否定意见
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H<u ) (l=_[1Z5 查看《
注会考试《审计》中的128个英文单词(一) 》
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