61.assessed level of material misstatement risk 重大错报风险的评估水平
J6Nw-qF ^o\p|f>f 62.simall business 小规模企业
n}'.6 "g1;TT:1~ 63.accounting system
会计系统
!!O{ ppM ^&/&I9z 64.test of control 控制测试
<n#V ;C3?Ic 65.walk-through test 穿行测试
n(xlad `e|Lw 66.communication 沟通
q&6=oss! ?JTyNg4< 67.flow chart 流程图
4lUE(#kUM 2Wf qgR[3 68.reperformance of internal control 重新执行
6="&K_Q7
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审计证据
wggHUr(g, $<mL2$.L~ 70.substantive procedures 实质性程序
!TZ/PqcE @W- f{V 71.assertions 认定
Qf(e'e lj*913aFh 72.esistence 存在
U (7P X`1 c7!`d.{90 73.occurrence 发生
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B[ ]O$@ 74.completeness 完整性
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j A"VXs1>_^ 75.rights and obligations 权利和义务
tvxcd*{
JlGD.!` 76.valuation and allocation 计价和分摊
A8(PI)Ic. )'|W[Sh? 77.cutoff 截止
DC7}Xly( yOz Kux8kB 78.accuracy 准确性
tKGsrgoV &YKzK)@ 79.classification 分类
tSa%ZkS e-=PT1T` 80.inspection 检查
(kOv OVf|4J/Yx 81.supervision of counting 监盘
]3jH^7[? M=_CqK* 82.observation 观察
'u/HQg* pT$AdvI] 83.confirmation 函证
bl-s0Ax- j/|qge4 84.computation 计算
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:Zt}P 85.analytical procedures 分析程序
mLA$F4/K O G}&%NgH 86.vouch 核对
bA,D]
jhM|gV& 87.trace 追查
q0Pu6"^ 4FdH:os 88.audit sampling 审计抽样
EA#!h'-s .e#j#tQp 89.error 误差
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"v1"Ec kcUt!PL 90.expected error 预期误差
kO4~N-& wuQkeWxJ 91.population 总体
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92.sampling risk 抽样风险
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O0YGjS|d 93.non- sampling risk 非抽样风险
IxR:a( bYH_U4b 94.sampling unit 抽样单位
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T/5UlW|\ 95.statistical sampling 统计抽样
<qx-%6 ')RK(I 96.tolerable error 可容忍误差
<:-&yDh u xGL"N1 97.the risk of under reliance 信赖不足风险
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b1!%xdy_T i+3b)xtW7 99.the risk of incorrect rejection 误拒风险
6V/mR~F1r li^E$9oWC 100. the risk of incorrect acceptance 误受风险
&>{L"{ 6j#5Ag: 101.working trial balance 试算平衡表
$y}Tbm g'E^@1{ 102.index and cross-referencing 索引和交叉索引
VZR6oia Elx bHQj6 103.cash receipt 现金收入
2c]O Mtk OYy8u{@U: 104.cash disbursement 现金支出
JJXf%o0yq #*@Yil=1 105.bank statement 银行对账单
?zqXHv#x 7\lc aC@
106.bank reconciliation 银行存款余额调节表
v<4zcMv '#?hm-Ga 107.balance sheet date
资产负债表日
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#rvTDRw %+}\i'j7 108.net realizable value 可变现净值
0"Hf6xz (aLnbJeJ 109.storeroom 仓库
b-XBs7OAx **"sru;@= 110.sale invoice 销售发票
j^M@0o o?
=u#= 111.price list 价目表
V qf}(3K0 ?##GY;# 112.positive confirmation request 积极式询证函
S7R^%Wck/6 /hHD\+0({ 113.negative confirmation request 消极式询证函
>n/QKFvV5 );vU=p"@ 114.purchase requisition 请购单
DlP=R GS@ wG 115.receiving report 验收报告
0vEa]ljS ;F5%X\t- 116.gross margin 毛利
3%k+<ho( qSR
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3? "GH1e UHHe~L 118.material requisition 领料单
UNJ|J$T] BDA\9m^3 119.inventory-taking 存货盘点
a<Ta *:R$0 [z?XVl< 120.bond certificate 债券
q4E{? 1'=brc YR 121.stock certificate 股票
XOoND
Z(FAQ\7 122.audit report 审计报告
&fWZ%C7|jC SVJ3!1B, 123.entity 被审计单位
^H>vJT g6S8@b))| 124.addressee of the audit report 审计报告的收件人
MLJ8m f7L |Jc 125.unqualified opinion 无保留意见
&' Ch[Wo]H U i;o/Z3 126.qualified opinion 保留意见
zR:S.e< ITTC} 127.disclaimer of opinion 无法表示意见
"dt3peH _\"?:~rUN 128.adverse opinion 否定意见
`8Gwf;P1 sfH|sp 查看《
注会考试《审计》中的128个英文单词(一) 》
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