61.assessed level of material misstatement risk 重大错报风险的评估水平
3]wV 1<K nBkzNb{"AZ 62.simall business 小规模企业
*VV#o/Qp ?(R!BB 63.accounting system
会计系统
=V>inH )1, U~+JFU 64.test of control 控制测试
a>8&B Mfinh@K, 65.walk-through test 穿行测试
`W9~u: F f(UB$^4 66.communication 沟通
wmB_)`QNP [x8_ax}w 67.flow chart 流程图
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y),5 68.reperformance of internal control 重新执行
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I| 69.audit evidence
审计证据
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M~3B 70.substantive procedures 实质性程序
WG]`Sy twP%+/g]< 71.assertions 认定
y%!zXK`cl] O<()T6 72.esistence 存在
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88$ 73.occurrence 发生
UZRN4tru6 Hj97&C{Q^ 74.completeness 完整性
\N[2-;[3 K,5_{pj 75.rights and obligations 权利和义务
8DGPA Plj >+XRO 76.valuation and allocation 计价和分摊
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Rj= 77.cutoff 截止
p1!-|Sqq D%~"]WnZ\Q 78.accuracy 准确性
sv)4e)1 LZ}m; 79.classification 分类
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%zJ 80.inspection 检查
"h7Np/ m3 '37 <+N 81.supervision of counting 监盘
uNf97*~_ oS^g "hQ`\ 82.observation 观察
X:m m<4 R5N~%Dg)3 83.confirmation 函证
&G)/i* 6%Pvh- ~_ 84.computation 计算
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B"+B]rV vD76IG j m 85.analytical procedures 分析程序
{RN-rF3w t~%( Zu>S 86.vouch 核对
%m##i nm,(Wdr 87.trace 追查
KGrYF 2(km]H^ 88.audit sampling 审计抽样
5}TTf2&Xo# n{(,r' 89.error 误差
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PckAL 90.expected error 预期误差
a7sX*5t{R K"cV7U rE 91.population 总体
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92.sampling risk 抽样风险
{~`{bnx^]7 ?OFfU 4 93.non- sampling risk 非抽样风险
M>ntldV#g% 9L>73P{_ 94.sampling unit 抽样单位
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p|`n 95.statistical sampling 统计抽样
%wco)2 }b^x#HC 96.tolerable error 可容忍误差
Uf9L*Z'6il 3LZvlcLb 97.the risk of under reliance 信赖不足风险
X*M2 O%g`L "dHo6CT,y_ 98.the risk of over reliance 信赖过度风险
D*'sO B( Y/T-2)D 99.the risk of incorrect rejection 误拒风险
63QF1*gPH ?Kg_bvoR 100. the risk of incorrect acceptance 误受风险
0:$pJtx" hjz`0AS 101.working trial balance 试算平衡表
jB,VlL NH4T*R)Vz 102.index and cross-referencing 索引和交叉索引
Z|xgZG{ @w(X}q1 103.cash receipt 现金收入
:qj7i( 0|ekwTx. 104.cash disbursement 现金支出
vs@u*4.Ut< <Qt9MO`a 105.bank statement 银行对账单
7n*"9Ai( v >s,* 106.bank reconciliation 银行存款余额调节表
Bh7hF?c Sj dEkAUH 107.balance sheet date
资产负债表日
vXg^K}a# a7aj:.wi 108.net realizable value 可变现净值
>z73uKA( ^ywDa^;- 109.storeroom 仓库
T^q^JOC4 Kw(S<~9-@ 110.sale invoice 销售发票
GK[Hs1/ 5> !N)pA 111.price list 价目表
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e ^ZY 112.positive confirmation request 积极式询证函
#e1iYFgS ^fE8|/]nG9 113.negative confirmation request 消极式询证函
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@<= 114.purchase requisition 请购单
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115.receiving report 验收报告
Vi>P =i 4'td6F 116.gross margin 毛利
s1t kiX{> Eqi;m,) 117.manufacturing overhead 制造费用
bXA%|7* 5!aI~(3< 118.material requisition 领料单
39I|.B" ={51fr/C% 119.inventory-taking 存货盘点
6 X'#F,M =Y*@8=V 120.bond certificate 债券
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V1< 122.audit report 审计报告
Q(O0z3 b |T]&8Q)S 123.entity 被审计单位
q=*bcDu {R"mvB` 124.addressee of the audit report 审计报告的收件人
Ai)>ot .hUlI3z9 125.unqualified opinion 无保留意见
CR;E*I${ F6}YM| 126.qualified opinion 保留意见
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@|s$:;(= 2vhP'?;K 128.adverse opinion 否定意见
qJ2Z5 &[SFl{fx>- 查看《
注会考试《审计》中的128个英文单词(一) 》
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