61.assessed level of material misstatement risk 重大错报风险的评估水平
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4H 62.simall business 小规模企业
!Z]#1"A8 bvzNur_ 63.accounting system
会计系统
<$metN~9j sVWOh|O[W 64.test of control 控制测试
ObnQ,x( zZR_&z< 65.walk-through test 穿行测试
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C;ccWL 66.communication 沟通
%k3A`ClW ktF\f[ 67.flow chart 流程图
8vRQ_ '1P~"P3 68.reperformance of internal control 重新执行
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#m?|Km uW;[FTcqy$ 69.audit evidence
审计证据
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i.Q 70.substantive procedures 实质性程序
@:s(L] bAOL<0RS9` 71.assertions 认定
|2AMj0V~ DL<b)# h# 72.esistence 存在
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'rl?'~={p 73.occurrence 发生
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&A9 74.completeness 完整性
=2XAQiUR\ 94.|l 75.rights and obligations 权利和义务
C}jFR] x) %/; *Ewwb 76.valuation and allocation 计价和分摊
Y[sBVz'j5 OKi}aQ2R* 77.cutoff 截止
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gT4Oq__ 78.accuracy 准确性
Z; 6N7U 7!sR%h5p 79.classification 分类
u0;k_6N >dK# tsp 80.inspection 检查
BFnp[93N +,c]FAx4 81.supervision of counting 监盘
#M ;j*IBl* >p*7) 82.observation 观察
@js`$ GD-L0kw5 83.confirmation 函证
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- _9f7@@b 84.computation 计算
p!/!ZIo W*;r}!ro 85.analytical procedures 分析程序
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86.vouch 核对
dD351!- [zJ|61^ 87.trace 追查
do[w&`jw8 7TW&=( 88.audit sampling 审计抽样
:P8X?C63W] `(uN_zvH 89.error 误差
vJj}$AlI LK|1[y^h 90.expected error 预期误差
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MFyi#nq 91.population 总体
{zIcEN$ ~ +aQM %~ 92.sampling risk 抽样风险
O$ARk+ w,*#z 93.non- sampling risk 非抽样风险
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W@rV:T 0e +Qn&$#4 94.sampling unit 抽样单位
Z'~/=a)7 Cy\ o{6 95.statistical sampling 统计抽样
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A ~KYA{^`* 96.tolerable error 可容忍误差
@$fvhEkrT@ .4J7 ^l 97.the risk of under reliance 信赖不足风险
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@S 98.the risk of over reliance 信赖过度风险
B7.<A#y2 m1D,#=C,_ 99.the risk of incorrect rejection 误拒风险
ThY\K>@] GY rUB59 100. the risk of incorrect acceptance 误受风险
cTja<*W^xv LFAefl\ 101.working trial balance 试算平衡表
2)Q%lEm`SP LJSx~)@ 102.index and cross-referencing 索引和交叉索引
t>vr3)W Gs/G_E(T 103.cash receipt 现金收入
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p zBd] e$`;z%6y 104.cash disbursement 现金支出
|RH^|2:x9Q /Yj; '\3 105.bank statement 银行对账单
!{F\\D/ bg2r 106.bank reconciliation 银行存款余额调节表
P N(<=v&E 5Mp$u756 107.balance sheet date
资产负债表日
TB_OFbI2 +^q-v- 108.net realizable value 可变现净值
4D[(X=FSU G;e)K\[J 109.storeroom 仓库
z(#CO<C.t 62o nMY 110.sale invoice 销售发票
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m'KEN<)s -n:;/ere7- 112.positive confirmation request 积极式询证函
*-3*51 jW w&Z.rB? 113.negative confirmation request 消极式询证函
lvG+9e3+ h^f?rWD:nz 114.purchase requisition 请购单
Ow{NI-^K o,qUf 115.receiving report 验收报告
Z*Fn2I4 >CYz6G j 116.gross margin 毛利
geNvp0 :n OCs 117.manufacturing overhead 制造费用
c3)6{ nFjaV`6`@ 118.material requisition 领料单
82YZN5S3]3 L;U?s2&Y 119.inventory-taking 存货盘点
"d*-k R r@CbhD 120.bond certificate 债券
K7ZRj\(CJv km,@yU 121.stock certificate 股票
{A\y4D@ 7-}/{o*,5 122.audit report 审计报告
CtHsi8m ?:7.3{|Aq 123.entity 被审计单位
SpMHq_MLM ^x_+& 124.addressee of the audit report 审计报告的收件人
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-K4 uqUp 125.unqualified opinion 无保留意见
lGEfI&1%! 8*sP 126.qualified opinion 保留意见
)5x,-m@ DuRC1@e 127.disclaimer of opinion 无法表示意见
RCMO?CBe `8D'r|=`Eh 128.adverse opinion 否定意见
3JZ9 G79H nC\LDeKc 查看《
注会考试《审计》中的128个英文单词(一) 》
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