61.assessed level of material misstatement risk 重大错报风险的评估水平
:6EX-Xyj vQn hb% 62.simall business 小规模企业
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HWP 2\+N<-(F5 63.accounting system
会计系统
I|c?*~7* *H=h7ESq 64.test of control 控制测试
UCFFF% ,+gtr. 65.walk-through test 穿行测试
*UN*&DmF ?>vkY^/ 66.communication 沟通
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l! 67.flow chart 流程图
N}{V*H^0QU n: {f\ 68.reperformance of internal control 重新执行
IEJ)Q$GI# 'X/:TOk{W 69.audit evidence
审计证据
}v_|N"@ {`J!DFfur 70.substantive procedures 实质性程序
j/E(*Hv Zc&pJP+M'U 71.assertions 认定
$ >].;y?$ Yc3\ 72.esistence 存在
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57' ,,#6SR(n 73.occurrence 发生
<dBz]W =>A}eR1Y 74.completeness 完整性
Ip8:~Fl] M.)z;[3O 75.rights and obligations 权利和义务
[=Nv=d<[p [kgCB7.V 76.valuation and allocation 计价和分摊
JEZ0O&_R ,,)'YhG( 77.cutoff 截止
?A*<Z%}1? 9j5Z!Vsy 78.accuracy 准确性
~52'iI)Mw H,j_2JOY= 79.classification 分类
U56g|V ^d(gC%+!u 80.inspection 检查
X;vUz 7W&XcF 81.supervision of counting 监盘
6KN6SN$ MBQ|*}+; 82.observation 观察
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ve} 83.confirmation 函证
RcO.1@2 tBsvi%F 84.computation 计算
mU||(;I Sb)} 85.analytical procedures 分析程序
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bux 86.vouch 核对
TvRm 7 b 1."mT!p 87.trace 追查
o{mVXidE U2Ky4UFm 88.audit sampling 审计抽样
6W;`}'ap Ggv*EsN/cC 89.error 误差
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$3 90.expected error 预期误差
{)Wa"|+ v9t'CMU 91.population 总体
AkO-PL yy3`E}vX7 92.sampling risk 抽样风险
<l+hcYam \y7Gi}nI 93.non- sampling risk 非抽样风险
8N<mV^|} N\CHIsVm> 94.sampling unit 抽样单位
Az>r}*FGr : 'jVA 95.statistical sampling 统计抽样
'I r )$*B 96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险
plNw>rFa lf R}cx 98.the risk of over reliance 信赖过度风险
Pt6d5EIG )M7~RN 99.the risk of incorrect rejection 误拒风险
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_ 7p{uRSE4._ 100. the risk of incorrect acceptance 误受风险
*ck'vV'@ |H5$VSw 101.working trial balance 试算平衡表
yv)-QIC3 cBCC/n 102.index and cross-referencing 索引和交叉索引
iqsR]mab h]VC<BD6S 103.cash receipt 现金收入
'RV wxd sc rss 104.cash disbursement 现金支出
FEV Ya#S D<*)^^ 105.bank statement 银行对账单
`+UBl\j Q}g"pl 106.bank reconciliation 银行存款余额调节表
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(Z*> 107.balance sheet date
资产负债表日
(^<skx> V[7D4r.j 108.net realizable value 可变现净值
v~YGef;D B!)Tytm9u 109.storeroom 仓库
w.=rea~ /-=h|A#Kh 110.sale invoice 销售发票
1{qG?1<zZ6 }5B\:*yW 111.price list 价目表
4'N 4,3d$ "!D,9AkZS 112.positive confirmation request 积极式询证函
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js`d6 /d$kz&aIV 113.negative confirmation request 消极式询证函
A[:(#iR5-E \GGyz{i 114.purchase requisition 请购单
e&Z ?I2J ~O3VX75f 115.receiving report 验收报告
S*WLb/R2 Y{X%C\ 116.gross margin 毛利
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:@PI(P! 117.manufacturing overhead 制造费用
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QdT P|;f>*^Y 118.material requisition 领料单
%e+*&Z', RXO5pd 119.inventory-taking 存货盘点
?H8dyQ5" D28>e 120.bond certificate 债券
+.xK`_[M =n8M' 121.stock certificate 股票
Yv"B-oy f{{J_""?& 122.audit report 审计报告
Zk31|dL Q>L. 123.entity 被审计单位
^ Qxv5HS2 r(zn1;zl 124.addressee of the audit report 审计报告的收件人
hF5(1s}e$ y%<CkgZS 125.unqualified opinion 无保留意见
0XA0b1V X `9|Uu#x 126.qualified opinion 保留意见
9aKO||i, *mW 2vJ/B 127.disclaimer of opinion 无法表示意见
TW1#'G_# &@D\4b,?nm 128.adverse opinion 否定意见
LFvZ 7M\\ -Q%Pg<Q-# 查看《
注会考试《审计》中的128个英文单词(一) 》
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