61.assessed level of material misstatement risk 重大错报风险的评估水平
86&M Zdv6 w5FIHYl6B 62.simall business 小规模企业
K<JzIuf& 4GYi' 63.accounting system
会计系统
|vI*S5kn6A ]a3$hAcj6" 64.test of control 控制测试
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)|3MUj OL'Ito 65.walk-through test 穿行测试
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-D^I;[j_ 66.communication 沟通
sXLW';Fz u{1R=ML 67.flow chart 流程图
A40DbD\^ad E)b$;' 68.reperformance of internal control 重新执行
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| UQVL)-Z 69.audit evidence
审计证据
oFk2y ^>u C6+ 5G-Z 70.substantive procedures 实质性程序
)f8>kz( _,3ljf?WQM 71.assertions 认定
_H] \ 'nmGHorp 72.esistence 存在
`sjY#Ua< -@Ap;,= 73.occurrence 发生
5epI'D CEfqFn3^ 74.completeness 完整性
0KA*6]h t xC76jE4 75.rights and obligations 权利和义务
vHaM yA- z8=THz2f 76.valuation and allocation 计价和分摊
.1QGNW W'G|sk 77.cutoff 截止
w\C1Bh! PgtLyzc 78.accuracy 准确性
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]:%DDlRb B4s$| i{D 80.inspection 检查
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_kKG%U.gbK 0d2P 82.observation 观察
(Tx_`rO4VY l5z//E}W 83.confirmation 函证
tFU4%c7V ~M~DH-aX 84.computation 计算
xj5TnE9^ ^sv|m" 85.analytical procedures 分析程序
:>-zT[Lcn N2:Hdu: 86.vouch 核对
Ir;JYY!0? #.8v[TkKq 87.trace 追查
-"-.Z jN6V`Wh_ 88.audit sampling 审计抽样
QO@86{u#Y =OufafZb 89.error 误差
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/CW8 |# 0'_ 90.expected error 预期误差
a)|y0w)vV @&T' h}|: 91.population 总体
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[^!SkQ , ['}9:f9 93.non- sampling risk 非抽样风险
hcVu`B n z|s(D<*w 94.sampling unit 抽样单位
Om.%K>V k(H&Af+ 95.statistical sampling 统计抽样
9J:|"@)N 8Qi)E1n 96.tolerable error 可容忍误差
Q#MB=:0{ Whd > 97.the risk of under reliance 信赖不足风险
|bk9<i ? #1dVp!?3T 98.the risk of over reliance 信赖过度风险
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P2E bQD8#Ml1 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
_2KIe(,; 81nD:]7 101.working trial balance 试算平衡表
cb-IRGF MkW=sD_ 102.index and cross-referencing 索引和交叉索引
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ojL4H| 103.cash receipt 现金收入
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[- 104.cash disbursement 现金支出
A%#M#hD/ t
R51Pw 105.bank statement 银行对账单
yPE3Awh5 l/3=o}8q 106.bank reconciliation 银行存款余额调节表
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")KqPD6k 107.balance sheet date
资产负债表日
,h=a+ja8 cs6oD!h 108.net realizable value 可变现净值
;gBR~W Cab-:2L] 109.storeroom 仓库
cr;:5D%_ :E}y
Pcw 110.sale invoice 销售发票
BP..p ^EPN "{8j!+]4i 111.price list 价目表
!h1:AW_iz f?d5Ltg 112.positive confirmation request 积极式询证函
ZtZ3I?%U3 `M~R4
lr 113.negative confirmation request 消极式询证函
7 "eK<qJ "R5G^-<hp 114.purchase requisition 请购单
'goKYl#1Q KBM*7raA 115.receiving report 验收报告
yF\yxdUX# JDf>Qg{ 116.gross margin 毛利
% PzkV s z~2{`pET 117.manufacturing overhead 制造费用
OPN\{<`*d \k5"&]I3 118.material requisition 领料单
'v^Vg (F^R9G| 119.inventory-taking 存货盘点
/"J 6``MV =?$~=1SL+ 120.bond certificate 债券
U[MeK)* ZBDF>u@ 121.stock certificate 股票
L\UPM+tE j^=Eu r/ 122.audit report 审计报告
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"gy&eR> D\G.p |9= 124.addressee of the audit report 审计报告的收件人
WOZuFS13 S'5 )K 125.unqualified opinion 无保留意见
j4,y+9U eP"B3Jw 126.qualified opinion 保留意见
"dP-e -TVwoK 127.disclaimer of opinion 无法表示意见
;N#}3lpLqg ~*bfS}F8I 128.adverse opinion 否定意见
`(H
vD] l =Rx4ZqTI| 查看《
注会考试《审计》中的128个英文单词(一) 》
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