61.assessed level of material misstatement risk 重大错报风险的评估水平
"Il)_Ui XCyb[(4 62.simall business 小规模企业
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(t@!0_5 63.accounting system
会计系统
&N/dxKZcc lc [)Ev 64.test of control 控制测试
5}5oj37x XN\rq= 65.walk-through test 穿行测试
rkdA4'66w I;?PDhDb 66.communication 沟通
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!lZ}kz0 67.flow chart 流程图
<dXeP/1w` Tk 'Pv 68.reperformance of internal control 重新执行
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o_`P3 69.audit evidence
审计证据
o1{3[=G 9`H4"H>yG 70.substantive procedures 实质性程序
y^Q);siSy TB<$9FCHK 71.assertions 认定
CZy3]O"qW )@tHS-Jf 72.esistence 存在
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TwYp 74.completeness 完整性
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5vS[{;<& 75.rights and obligations 权利和义务
R S>qP;V*- r AqS;@]0 76.valuation and allocation 计价和分摊
vwa*'C "So"oT1 77.cutoff 截止
&?xtmg<d 0#m=76[b 78.accuracy 准确性
QTN24 q4 u35"oLV6}# 79.classification 分类
2o1WXE %$ 8`1]#Vw 80.inspection 检查
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o%Sl 81.supervision of counting 监盘
CQ{{J{pU" yVK l%GO 82.observation 观察
*c$UIg gg#lI| 83.confirmation 函证
7@k3-?q !4Sd ^" 84.computation 计算
Ty7`& Gfy9YH~ 85.analytical procedures 分析程序
cc1M9kVi (WY9EJ<s, 86.vouch 核对
JFNjc:4{0 X1[zkb 87.trace 追查
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Cyc< 88.audit sampling 审计抽样
}1CvbB%,A c@nh>G:y{& 89.error 误差
q]Xu #:X WyM2h 90.expected error 预期误差
3rJ LLYR ;nAx@_ab^ 91.population 总体
7A$mZPKh q['3M<q 92.sampling risk 抽样风险
X(8LhsP -H|!KnR 93.non- sampling risk 非抽样风险
w?M"`O( 497 l2}0 94.sampling unit 抽样单位
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" 95.statistical sampling 统计抽样
_~P&8 m*i,|{UZ 96.tolerable error 可容忍误差
?=-/5A4K x'6i9]+r 97.the risk of under reliance 信赖不足风险
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VyNU<} e(&u3 #7Nn 99.the risk of incorrect rejection 误拒风险
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= 100. the risk of incorrect acceptance 误受风险
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%OPcr& Y$./!lVY 101.working trial balance 试算平衡表
:DuEv:;v :w4N*lV- 102.index and cross-referencing 索引和交叉索引
J^PFhu *;F<Q!i&v 103.cash receipt 现金收入
IEkbVIA( f^IB:e#j; 104.cash disbursement 现金支出
CkV -L4Jq `@u9 fx. 105.bank statement 银行对账单
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mUTMY *7L1SjZw 106.bank reconciliation 银行存款余额调节表
N6A| E2`9H-6e 107.balance sheet date
资产负债表日
<'hoN/g |'x"+x 108.net realizable value 可变现净值
NMrf I0tbG 43rV> W, 109.storeroom 仓库
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TJX2& <1_3`t 110.sale invoice 销售发票
mGF)Ot R KO"+"1 . 111.price list 价目表
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v 112.positive confirmation request 积极式询证函
+-5YmN' E4_,EeC# 113.negative confirmation request 消极式询证函
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Bn REsw=P!b 114.purchase requisition 请购单
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tk:G6Bkid #60gjHYaV 116.gross margin 毛利
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j%' ^L.'At 117.manufacturing overhead 制造费用
A.$P1zwC }"kF<gG1 118.material requisition 领料单
? 5OK4cR Ahr 119.inventory-taking 存货盘点
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ryI, 3RFU 120.bond certificate 债券
p&HO~J<w 6%wlz%Fp 121.stock certificate 股票
l$R9c+L= OcC|7s", 122.audit report 审计报告
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'B n5tsaU; 123.entity 被审计单位
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Pdao{P :$P1ps3B 124.addressee of the audit report 审计报告的收件人
^E+fmY2a w2lO[o~x} 125.unqualified opinion 无保留意见
l2Rnyb<;; |~rKD c 126.qualified opinion 保留意见
.>1Y-NM J*Cf1 D5! 127.disclaimer of opinion 无法表示意见
VAqZ`y 4#ikdjB; 128.adverse opinion 否定意见
PZ?kv 4 $Ny: At 查看《
注会考试《审计》中的128个英文单词(一) 》
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