61.assessed level of material misstatement risk 重大错报风险的评估水平
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|Tj`qJGVw 62.simall business 小规模企业
;|2Uf x|&[hFXD 63.accounting system
会计系统
Y=PzN3 M|$H+e }: 64.test of control 控制测试
*G8'Fjin'T oB hL}r 65.walk-through test 穿行测试
&;'w8_K"^ B/kcb(5v 66.communication 沟通
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_% s{b0#[ 67.flow chart 流程图
1Kp?bwh"u 1uK)1%vK 68.reperformance of internal control 重新执行
qb#V) VGq{y{( 69.audit evidence
审计证据
FjK Ke7 c%o5E% 70.substantive procedures 实质性程序
37.)@ !NlB%cF 71.assertions 认定
(, ;MC/l \"<GL; 72.esistence 存在
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Oq J@=!w[v+ 73.occurrence 发生
wWp?HDl"M D/+@d:- G 74.completeness 完整性
Lh8#I&x PQr#G JG7 75.rights and obligations 权利和义务
&lO Xi?&" .H*? '* 76.valuation and allocation 计价和分摊
ylo]`Nq MVu[gB 77.cutoff 截止
~:'gvR;x Q*TQ*J7".X 78.accuracy 准确性
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< zIX}[l4EW~ 79.classification 分类
s.k`];wo +btP]?04 80.inspection 检查
*,Aa9wa{ >d1aE)? 81.supervision of counting 监盘
8trm`?> X.r!q1_c 82.observation 观察
/i7>&ND.r S1 R #] 83.confirmation 函证
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72BzvY. 84.computation 计算
)%-\hl] dNS9<8JX 85.analytical procedures 分析程序
M[&.kH Rqv+N] 86.vouch 核对
r(`8A:#d d@`-!" 87.trace 追查
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(_ON$+3 88.audit sampling 审计抽样
GtGyY0 rK0|9^i{ 89.error 误差
\dQ2[Ek \f<thd*bC 90.expected error 预期误差
xq#]n^ PhI{3B/ 91.population 总体
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y@6* 92.sampling risk 抽样风险
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}g6IK} oGU.U9~! 93.non- sampling risk 非抽样风险
PT=2LZ h;mQ%9 Yd 94.sampling unit 抽样单位
bx'B;rZr ~"hAb2 95.statistical sampling 统计抽样
1&x0+~G rUJSzLy 96.tolerable error 可容忍误差
*jqPKK/ &nY2u-Q 97.the risk of under reliance 信赖不足风险
RM/ s: .x9nWa 98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
PhaQ3% o2t@-dNi 100. the risk of incorrect acceptance 误受风险
gP"Mu#/D 4<!}4 101.working trial balance 试算平衡表
5juCeG+Z 34&$_0zn 102.index and cross-referencing 索引和交叉索引
2* cKFv{ 8Gzs 103.cash receipt 现金收入
_{@}Fd?o @a{v>) 104.cash disbursement 现金支出
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CFx2{ 105.bank statement 银行对账单
5w-G]b 7dL=E"WL 106.bank reconciliation 银行存款余额调节表
R,k[Kh ^SelqX 107.balance sheet date
资产负债表日
1Y"y!\t7G ob()+p.k K 108.net realizable value 可变现净值
'$&(+>)z` " kJWWR 109.storeroom 仓库
E EnTq (Su2\x 110.sale invoice 销售发票
nD{;4$xP` SGT-B. 111.price list 价目表
"{1} ,t,65@3+b 112.positive confirmation request 积极式询证函
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BsG[#4KM: $1`t+0^k 114.purchase requisition 请购单
1Yx[,GyC>& bTYP{x~ y 115.receiving report 验收报告
X2mm'JDwK u\\niCNA 116.gross margin 毛利
7'l{I'Z [,V92-s;N 117.manufacturing overhead 制造费用
0}3'h#33= "r(pK@h 118.material requisition 领料单
Yka yT0! -O q=J; 119.inventory-taking 存货盘点
Jd_1>p x)Om[jZE 120.bond certificate 债券
rcb/X`l= 4OgGZ 121.stock certificate 股票
loVvr"&g (~yJce 122.audit report 审计报告
1$!K2=%OXj }qX&*DU_@ 123.entity 被审计单位
x@(f^P |a~&E@0c 124.addressee of the audit report 审计报告的收件人
Z["nY&.sI LR?#H)$ 125.unqualified opinion 无保留意见
(N>ew)Ke ]d;/6R+Vs 126.qualified opinion 保留意见
z Clm'X/ D,R2wNF 127.disclaimer of opinion 无法表示意见
iPL'JVPZ ].+G-<.: 128.adverse opinion 否定意见
`v+O5 Xg)FIaw]eT 查看《
注会考试《审计》中的128个英文单词(一) 》
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