61.assessed level of material misstatement risk 重大错报风险的评估水平
;<` sQT,@'" 62.simall business 小规模企业
3*b!]^d:D < YuI}d~' 63.accounting system
会计系统
Q1'D*F4 ..^,* 64.test of control 控制测试
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[i0S 65.walk-through test 穿行测试
yM34G S=,J '?!2h' 66.communication 沟通
lc0Z fC ,<-a 6 67.flow chart 流程图
*-9b!>5eD :Ee5:S 68.reperformance of internal control 重新执行
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9KsSlS ^ Z8Clm:S 69.audit evidence
审计证据
#kGxX@0 sfNAGez 70.substantive procedures 实质性程序
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(S(r 71.assertions 认定
|m7`:~ow r,dxW5v. 72.esistence 存在
x9CI>l >Y/1%Hp9 73.occurrence 发生
v]27+/a$c 1')/ BM2 74.completeness 完整性
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NA*mM 75.rights and obligations 权利和义务
Sq==)$G `+/[0B=. 76.valuation and allocation 计价和分摊
j|WaWnl= mwTn}h3N 77.cutoff 截止
Lp*T=]C] 2=NYBOE 78.accuracy 准确性
!ZV#~t:) `0Q:d' 79.classification 分类
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F/iaH 80.inspection 检查
9tC8|~Q z:R2Wksg 81.supervision of counting 监盘
4/U]7Y \>/:@4oK 82.observation 观察
_?_Svx2 o6KBJx 83.confirmation 函证
/ADxHw`k .]H]H *wC 84.computation 计算
E(U}$Zey C 127he 85.analytical procedures 分析程序
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E[K-u 86.vouch 核对
qc'tK6=jp L{fP_DIa 87.trace 追查
)SUN+YV^ xD?{Hw>QT# 88.audit sampling 审计抽样
TzL40="F $'FPst8Q< 89.error 误差
X7c*T / c)6Y.[). 90.expected error 预期误差
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r IK|} 5 n"K7@[d 92.sampling risk 抽样风险
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M 1v\-jM" 93.non- sampling risk 非抽样风险
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A 4l`gAE$ 94.sampling unit 抽样单位
>;3c;nf b);}x1L.T 95.statistical sampling 统计抽样
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t Ju9v n44 96.tolerable error 可容忍误差
8rpN2M3h 4COf H7Al9 97.the risk of under reliance 信赖不足风险
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3Pf 1 98.the risk of over reliance 信赖过度风险
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%-A 99.the risk of incorrect rejection 误拒风险
? s ewU9* 7:j #1N[p 100. the risk of incorrect acceptance 误受风险
z"O-d<U5 F_Pd\Aq8 101.working trial balance 试算平衡表
Nb9pdkf0 GQZUC\cB 102.index and cross-referencing 索引和交叉索引
%ej"ZeM +{w&ksk 103.cash receipt 现金收入
tQ}gBE63 YaT07X.(b 104.cash disbursement 现金支出
Cp* n2 N+V-V-PVk 105.bank statement 银行对账单
E37@BfpO3 r4lG 5dV 106.bank reconciliation 银行存款余额调节表
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JDo :ZIcWIV- 107.balance sheet date
资产负债表日
"}EbA3 '~cEdGD9H 108.net realizable value 可变现净值
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Ki 109.storeroom 仓库
e4b~s ~Iu09t|a 110.sale invoice 销售发票
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YBO53S]= 111.price list 价目表
uSQ*/h-<)0 6J*`<k/S 112.positive confirmation request 积极式询证函
>?'FH +2K !!86Sv 113.negative confirmation request 消极式询证函
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/fq6-;co+ B<RONQj_ 115.receiving report 验收报告
;R!H\ y{]%, 116.gross margin 毛利
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k8^ jb2:O,+! 118.material requisition 领料单
]`XuE-Uh gsp7N 119.inventory-taking 存货盘点
NHF?73: [mPdT^h 120.bond certificate 债券
M::iU_ dmy-}.pqN 121.stock certificate 股票
TH!8G,(w /<$"c"UQ 122.audit report 审计报告
0mh8. iL, XBoE 123.entity 被审计单位
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a 4g9b[y~U 124.addressee of the audit report 审计报告的收件人
sJ/e=1* A%1=6 125.unqualified opinion 无保留意见
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l$E vWH>k+9&X 126.qualified opinion 保留意见
e;5Lv9?C8 h$k3MhYDes 127.disclaimer of opinion 无法表示意见
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z{j2% B,833Azi 128.adverse opinion 否定意见
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;p lKUm_; m 查看《
注会考试《审计》中的128个英文单词(一) 》
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