61.assessed level of material misstatement risk 重大错报风险的评估水平
Ldir'FW [.dNX 62.simall business 小规模企业
!v`q%JW( 0Xk;X1Xl 63.accounting system
会计系统
~R!(%j ] V~e1CZ(2X 64.test of control 控制测试
Ds L]o ,u~\$Az6 65.walk-through test 穿行测试
tGM)"u- PMXnupt 66.communication 沟通
>KGQ#hnH "NC(^\l/ 67.flow chart 流程图
'*-X3p ;}|.crMF 68.reperformance of internal control 重新执行
sPc\xY 0b*a2_|8k 69.audit evidence
审计证据
\O7,CxD2 o~es>; 70.substantive procedures 实质性程序
b2p<!? kQVl8KS 71.assertions 认定
{"{J*
QH nV']^3b 72.esistence 存在
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mP-HFl (7Y :3 73.occurrence 发生
;]nU-> ?]h+En5z8 74.completeness 完整性
Ej.D!@ BLMcvK\9 75.rights and obligations 权利和义务
$8_*LR$ \I'A:~b)L 76.valuation and allocation 计价和分摊
*jA%.F OtQKDpJq 77.cutoff 截止
TTy1a:V L/<Up
78.accuracy 准确性
q &jW{ %@pTEhpF 79.classification 分类
"#e2"=3* _MMz x2} 80.inspection 检查
$T3/*xN A 9tQb: 81.supervision of counting 监盘
CB?.|)Xam 8^< -; 82.observation 观察
kO2im+y ?cg+RNI 83.confirmation 函证
Y6{p|F?&" !L3Bvb;Q 84.computation 计算
L~ 1Lv? |'KNR]:
N 85.analytical procedures 分析程序
]/d2*# L{gFk{@W 86.vouch 核对
G]&:">&R GSpS8wWD } 87.trace 追查
9=JU&/! ={feN L 88.audit sampling 审计抽样
1N#TL"lMS 1/1P;8F@G 89.error 误差
NPS=?5p> CT"0"~~ 90.expected error 预期误差
f#X`e'1 a o7|8[ 91.population 总体
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2".Kb@= 8q tNK>D 92.sampling risk 抽样风险
Gl1`Nx0 p=405~ 93.non- sampling risk 非抽样风险
.!9]I'9M rx^pGVyg 94.sampling unit 抽样单位
E,C<ox4e yUH8 95.statistical sampling 统计抽样
u $sX6 rxDule3m 96.tolerable error 可容忍误差
Ke'bH Wa[~)A 97.the risk of under reliance 信赖不足风险
z,]f
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5'z&kl0"S u\t ; 99.the risk of incorrect rejection 误拒风险
q5OW1% c~C :"g.y 100. the risk of incorrect acceptance 误受风险
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C 93'%aSDI% 101.working trial balance 试算平衡表
W}.4$f> ?94da4p 102.index and cross-referencing 索引和交叉索引
=#+Z KD XriVHb 103.cash receipt 现金收入
uH
f~KYL N!Y'W)i16 104.cash disbursement 现金支出
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:DBtGT w=^*)jZ8 105.bank statement 银行对账单
vys*=48g nh E!Pk 106.bank reconciliation 银行存款余额调节表
/?_{DMt ec]ksw6T+ 107.balance sheet date
资产负债表日
YJ75dXc&& LRbevpZ, 108.net realizable value 可变现净值
@pG\5 Jnf 8D+OF 6CM 109.storeroom 仓库
(bT\HW%m B8TI 5mZ4 110.sale invoice 销售发票
pH"LZ7)DI0 kYR&t}jlCg 111.price list 价目表
@Qx;J<{+g :*oI"U*f 112.positive confirmation request 积极式询证函
Jk1Up2#B WQK#&r* 113.negative confirmation request 消极式询证函
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@ 114.purchase requisition 请购单
c/x(v=LW wCI.jGSBW 115.receiving report 验收报告
3cfkJ|fuwe s]2k@3|e 116.gross margin 毛利
vb70~k m' aakq 117.manufacturing overhead 制造费用
@D60 )FHaJ*&d 118.material requisition 领料单
h 1Q7(8=Eg v=`VDQWq 119.inventory-taking 存货盘点
g`&pQ%|= chiQ+ 120.bond certificate 债券
N.isvDk% Y.hrU*[J0 121.stock certificate 股票
uZQ)A,#n; JT:9"lmJz, 122.audit report 审计报告
m_
]"L MK"Yt<e(o 123.entity 被审计单位
G A7 aFC3yMKXh 124.addressee of the audit report 审计报告的收件人
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Y-O<$\ 125.unqualified opinion 无保留意见
m|-O/6~ l"cO@.T3 126.qualified opinion 保留意见
rzO:9# d fIBLJ53 127.disclaimer of opinion 无法表示意见
-|3U0:'m ]&9f:5', 128.adverse opinion 否定意见
O Ov"h\, klx4Mvq+/@ 查看《
注会考试《审计》中的128个英文单词(一) 》
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