61.assessed level of material misstatement risk 重大错报风险的评估水平
*==nOO9G 7lOiFw 62.simall business 小规模企业
4T^WRS P@?'@.e 63.accounting system
会计系统
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'7Q zNs8\ 64.test of control 控制测试
fYPU'"hzG ~"B[6^sW 65.walk-through test 穿行测试
Nr+1N83S} hiM!htc;M 66.communication 沟通
daNIP1Qn #ms98pw%5 67.flow chart 流程图
-"L6^IH7 :!\./z8v 68.reperformance of internal control 重新执行
nuA!Jln_ 73`UTXvWU 69.audit evidence
审计证据
kniMXeiu {q4"x5| 70.substantive procedures 实质性程序
]<= t bGa":|}F 71.assertions 认定
=h!m/f^x Q;M\P/f 72.esistence 存在
&|;!St]!M FZ/&[;E! 73.occurrence 发生
U.x.gZRo[ /_(Dq8^g@ 74.completeness 完整性
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*@>/N 75.rights and obligations 权利和义务
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lX Br??Gdd 76.valuation and allocation 计价和分摊
Z&!$G'X ,:,|A/U 77.cutoff 截止
nQ6'yd" s1q d/ 78.accuracy 准确性
=)bc/309 u] b6> 79.classification 分类
95&HsgdxJ P.7B]&T6 80.inspection 检查
HOG7|| &y Z%=E/xT 81.supervision of counting 监盘
p}uw-$O -nSqB{s!SD 82.observation 观察
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83.confirmation 函证
D bJ(N h 4|thDb)] 84.computation 计算
| <$O5b' V5MbWXgR 85.analytical procedures 分析程序
E~Nr4vq HC+R:Dz 86.vouch 核对
C5z4%,`f M}u2aW2]X 87.trace 追查
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dcb% oJy/PR3 88.audit sampling 审计抽样
S]m[$)U%@ qE[}Cf]X 89.error 误差
P/5r(l5 #'P&L>6
; 90.expected error 预期误差
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$ -6\9B>qa 91.population 总体
S;~_9i]upe :08UeEy 92.sampling risk 抽样风险
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dS; J/Li{xp)Lg 93.non- sampling risk 非抽样风险
B7;MY6h# 7=9jXNk Y 94.sampling unit 抽样单位
KtE`L4tW6 f?QD##~; 95.statistical sampling 统计抽样
$fKWB5p|() QPnc "! 96.tolerable error 可容忍误差
gqG"t@Y+ zFIbCv8 97.the risk of under reliance 信赖不足风险
QB3AL;7 "P~>AXcq 98.the risk of over reliance 信赖过度风险
\JchcQ "2-TtQV! 99.the risk of incorrect rejection 误拒风险
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yqb 100. the risk of incorrect acceptance 误受风险
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RmH tq[C"| dH 101.working trial balance 试算平衡表
:>=,sLfJ ?zEgN!\R) 102.index and cross-referencing 索引和交叉索引
qyto`n7 ^]HwStn&= 103.cash receipt 现金收入
#,sJd ^uI 0#G"{M 104.cash disbursement 现金支出
O7W}Z1G +t f= 105.bank statement 银行对账单
Q5ux**(Wr G>b1No3%k 106.bank reconciliation 银行存款余额调节表
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Kmtr.]Nj 107.balance sheet date
资产负债表日
=g ]C9'I3 v|e>zm< 108.net realizable value 可变现净值
b\?`721BG Y*6*;0Kx 109.storeroom 仓库
;8!D8o(+ ]TQjk{X< 110.sale invoice 销售发票
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}zbP 111.price list 价目表
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UgjH EpiagCS 112.positive confirmation request 积极式询证函
<NUZPX29 l!1bmg #]$ 113.negative confirmation request 消极式询证函
,F1$Of/'@\ aaBBI S 114.purchase requisition 请购单
uo0(W3Q * +CACs7tV 115.receiving report 验收报告
Rj8l]m6U9 V1+IqOXAIp 116.gross margin 毛利
(HEjmQjE 8w\&QX 117.manufacturing overhead 制造费用
Q{%ow:;s* $]_=B Jyu 118.material requisition 领料单
;J4_8N- yfU1;MI 119.inventory-taking 存货盘点
7M4iBk4I 90q*V%cS 120.bond certificate 债券
4B|f}7%\ Lczcz"t 121.stock certificate 股票
D=8=wT2< 5\pizD/17 122.audit report 审计报告
V; ChrmE $h2h&6mH 123.entity 被审计单位
%c&h:7); ]$7|1-&Y 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
G#csN&|, g,.iM8 126.qualified opinion 保留意见
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Q 4|~o<t8 127.disclaimer of opinion 无法表示意见
]WS 7l@ J[^-k!9M 128.adverse opinion 否定意见
(LnKaf8 Y,+$vj:y8 查看《
注会考试《审计》中的128个英文单词(一) 》
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