61.assessed level of material misstatement risk 重大错报风险的评估水平
2K3MAd{ 3}08RU7[! 62.simall business 小规模企业
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会计系统
g+e:@@ug wHA/b.jH 64.test of control 控制测试
$2Ka u 1 4S'[\ZJO 65.walk-through test 穿行测试
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Q((la 66.communication 沟通
UMT\Q6p ~D*b3K8X 67.flow chart 流程图
X2i*iW< ^)|&| 68.reperformance of internal control 重新执行
?2/uSG| GaHA% 69.audit evidence
审计证据
=D{B}=D\IM ]y.Rg{iv 70.substantive procedures 实质性程序
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|1 P= e4lF. 71.assertions 认定
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$M?Z^ S)+CTVVE 72.esistence 存在
it~Z|$ +a #lofhv 73.occurrence 发生
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DfQA 74.completeness 完整性
)Ea8{m! ` ovgWv 75.rights and obligations 权利和义务
n|6?J_{<b> #hpIyy%n 76.valuation and allocation 计价和分摊
Np$z%ewK. &&&9 77.cutoff 截止
.xEJaID\N )9MrdVNv 78.accuracy 准确性
,6DD=w 0r z/weit 79.classification 分类
{H+?z<BF< r?\|f:M3 80.inspection 检查
0D<TF>M;pn vm|!{5l:=y 81.supervision of counting 监盘
eI0F!Yon ]Dh1~k.Kp 82.observation 观察
^xt9pa$f 7RD$=?o O' 83.confirmation 函证
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Iz[+u 84.computation 计算
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85.analytical procedures 分析程序
Vg{Zv4+t -3` "E%9 86.vouch 核对
U,'EF[t +>4^mE" \ 87.trace 追查
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jK/2 '#A:.P 88.audit sampling 审计抽样
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dR{ VRtO; F 89.error 误差
&Xv1[nByU Y87XLvig} 90.expected error 预期误差
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@UO}W_0ZD 91.population 总体
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x/xb1" t7bqk!6hM\ 93.non- sampling risk 非抽样风险
ljVIE/iq W^k,Pmopy 94.sampling unit 抽样单位
;SKcbws 3b@VY'P 95.statistical sampling 统计抽样
781]THY= @(>XOj?+ 96.tolerable error 可容忍误差
&wjB{% @o&Ytd;i 97.the risk of under reliance 信赖不足风险
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rdt:w ' S ,2 98.the risk of over reliance 信赖过度风险
f`?0WJ(M pv&^D,H, 99.the risk of incorrect rejection 误拒风险
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Qi/tf {fU?idY)c 100. the risk of incorrect acceptance 误受风险
=!CU $g P6YQK+ 101.working trial balance 试算平衡表
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N0o ~RInN+N# 102.index and cross-referencing 索引和交叉索引
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z" @1bH}QS 103.cash receipt 现金收入
:6D0j 8teJ*sz 104.cash disbursement 现金支出
K&dT(U \ha-"Aqze3 105.bank statement 银行对账单
63M=,0-Qt #tDW!Xv? 106.bank reconciliation 银行存款余额调节表
ne*#+Q{E =X@o@1 107.balance sheet date
资产负债表日
_mk5^u/u PS@ *qTin 108.net realizable value 可变现净值
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b~{ 109.storeroom 仓库
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r NXI[q'y 110.sale invoice 销售发票
x8\<qh*: rwgsXS8W6 111.price list 价目表
/M@PO" kjE*9bUc 112.positive confirmation request 积极式询证函
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})X; ]?&FOzN5$P 113.negative confirmation request 消极式询证函
*_"u)<J Y(r@v 114.purchase requisition 请购单
WYszk ,E bfdVED 115.receiving report 验收报告
;:OsSq& B+"g2Y 116.gross margin 毛利
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Q9sl fQ 118.material requisition 领料单
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119.inventory-taking 存货盘点
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@~B&O l r~gG3 120.bond certificate 债券
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T |"7Y52d 121.stock certificate 股票
;`UecLb# Fo}7hab 122.audit report 审计报告
K)N 0,Qwu 61@EDIYPc 123.entity 被审计单位
kg>>D /!T> b:0 124.addressee of the audit report 审计报告的收件人
Oy_c Phs-(3 125.unqualified opinion 无保留意见
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,.v7FM^gO 126.qualified opinion 保留意见
/k6fLn2; W^3;F1 127.disclaimer of opinion 无法表示意见
v>mn/a e:-8k_0| 128.adverse opinion 否定意见
L`[z[p{? _0(7GE13p 查看《
注会考试《审计》中的128个英文单词(一) 》
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