61.assessed level of material misstatement risk 重大错报风险的评估水平
R7$:@<:g }=gx# 62.simall business 小规模企业
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sob 63.accounting system
会计系统
^)(bM$(` z3&]%Q& 64.test of control 控制测试
}!"A! ~& iYORu3 65.walk-through test 穿行测试
s \;" X 2XFU1 AW 66.communication 沟通
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&f> 67.flow chart 流程图
HJXT9;w 8$85^Of 68.reperformance of internal control 重新执行
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3 69.audit evidence
审计证据
R< ,`[* Z ?t/~lv 70.substantive procedures 实质性程序
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71.assertions 认定
<3xyjX'NE =|M>l 72.esistence 存在
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U1DXeh~V 73.occurrence 发生
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Y;Nm1@ 74.completeness 完整性
T]t+E'sQ so"$m 75.rights and obligations 权利和义务
C~nzH,5 <j&DK2u=i 76.valuation and allocation 计价和分摊
[`{Z}q& |uqf:V`z: 77.cutoff 截止
5mJ JU Rv#]I#O 78.accuracy 准确性
U*(izD /2UH=Q!x4E 79.classification 分类
1<BX]-/tP jNLw= 80.inspection 检查
SH_(rQby sm0x LZ 81.supervision of counting 监盘
a:"Uh** b7NM#Hb 82.observation 观察
:"=ez<t biSz?DJ> 83.confirmation 函证
W%T>SpFl W=#:.Xj[ 84.computation 计算
/4a._@1h[y rqdE6y+^ 85.analytical procedures 分析程序
(@%gS[] ]bj&bk# 86.vouch 核对
ue4Vcf gCioq. 87.trace 追查
3&u&x( tE@;X= 88.audit sampling 审计抽样
_CW(PsfY N['qgO/ 89.error 误差
[z9`)VIe c0%"&a1]]V 90.expected error 预期误差
4a'N>eDR `8^TTQ 91.population 总体
@2Z#x xnmmXtk 92.sampling risk 抽样风险
uT}' Y)m ^.1c{0Y^0 93.non- sampling risk 非抽样风险
-u2P ?~ @!`Xl*l 94.sampling unit 抽样单位
'NX```U0 .Xce9C0SW 95.statistical sampling 统计抽样
(iL|Sq&}b |/09<F:L[ 96.tolerable error 可容忍误差
3):A Tav*+ 97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险
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=Yvc= 99.the risk of incorrect rejection 误拒风险
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%E`3)" 100. the risk of incorrect acceptance 误受风险
=&,]Z6{> h{ AII 101.working trial balance 试算平衡表
W7U2MqQ qOSM}ei>s 102.index and cross-referencing 索引和交叉索引
^c&L,!_)H N'g>MBdI 103.cash receipt 现金收入
c- }X_)U } QlJ)F{R8il 104.cash disbursement 现金支出
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]>KvoA MrDc$p W G 105.bank statement 银行对账单
:a$\/E = "br,/Dk>MX 106.bank reconciliation 银行存款余额调节表
"tB;^jhRs kdl:Wt*4o 107.balance sheet date
资产负债表日
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^ cyX 108.net realizable value 可变现净值
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i 109.storeroom 仓库
KTP8?Q"n0 (>r[-Bft 110.sale invoice 销售发票
qNYN-f~@, *q()f\ 111.price list 价目表
*g6n (=* cK-3 112.positive confirmation request 积极式询证函
~v6OsH%vx R}q>O5O 113.negative confirmation request 消极式询证函
~ xft Z yE `/J' 114.purchase requisition 请购单
.6`9H 1 P] UJ0b 115.receiving report 验收报告
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f I?ae\X@M 116.gross margin 毛利
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0tEYU:Qu 117.manufacturing overhead 制造费用
cp#JBHO =o& >fw 118.material requisition 领料单
M#As0~y aC%m- m 119.inventory-taking 存货盘点
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r=X}%~_8X HN&Z2v 121.stock certificate 股票
B[Zjfc `kZ@Zmj# 122.audit report 审计报告
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-xH-S 123.entity 被审计单位
%jJ>x3$F ni<A3OB 124.addressee of the audit report 审计报告的收件人
iVy7elT;R .pN`;*7` 125.unqualified opinion 无保留意见
n~A%q,DmF K)Q]a30 126.qualified opinion 保留意见
.zn;:M#T #m{UrTC 127.disclaimer of opinion 无法表示意见
?i06f,- v(EEG/~ 128.adverse opinion 否定意见
$CY't'6Hn N1|$$9G+ 查看《
注会考试《审计》中的128个英文单词(一) 》
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