61.assessed level of material misstatement risk 重大错报风险的评估水平
2KNs,4X@ 8?hj}}H 62.simall business 小规模企业
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63.accounting system
会计系统
Ge*N%=MX8 S6{y%K2y& 64.test of control 控制测试
yONX?cS Lv-M. 65.walk-through test 穿行测试
z2;<i|Ez0 zy8D&7Ytf 66.communication 沟通
r<$"T d.y-R#F_] 67.flow chart 流程图
D\z`+TyJ p'=XW#2 > 68.reperformance of internal control 重新执行
dF+:9iiAm +GNXV-S 69.audit evidence
审计证据
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+QVYk" 70.substantive procedures 实质性程序
;Hu`BFXyD *>jJ<8! 71.assertions 认定
JiX-t\V ~ IG4`f~k^ 72.esistence 存在
TcH7!fUj ,'@t.XP 73.occurrence 发生
KY9@2JG fczH^+mI 74.completeness 完整性
s<8|_Dt Jwbb>mB! 75.rights and obligations 权利和义务
Yi|Nd ; G=m18Bv{ 76.valuation and allocation 计价和分摊
KK/siG~O %}Z1KiRiX 77.cutoff 截止
]KQBek#DD vgKdhN2kI 78.accuracy 准确性
Yo,n#<37 >8gb/?z 79.classification 分类
P5Pb2|\* w[/m:R?eX 80.inspection 检查
Wtp;se@# hJ~=eYK?J 81.supervision of counting 监盘
ov|pXi<e B\quXE) 82.observation 观察
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CD)JCv P"Y7N?\]( 85.analytical procedures 分析程序
'H'R6<z5 g 4lk 86.vouch 核对
OsgjSJrf {0\9HI@ 87.trace 追查
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o=C'u 88.audit sampling 审计抽样
JQA]O/|N ,xy$h }g 89.error 误差
d0 8:lYQ 4X$|jGQ\ 90.expected error 预期误差
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(A~w IKY, }}zY]A 92.sampling risk 抽样风险
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x< 7~nuFJaTI 93.non- sampling risk 非抽样风险
;r95i1a' +sx$%N 94.sampling unit 抽样单位
e9rgJJ A%.ZesjAx 95.statistical sampling 统计抽样
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f S i-Q'*Y= 96.tolerable error 可容忍误差
.c\iKc# d,0Klew 97.the risk of under reliance 信赖不足风险
$Sd pF-' >ui;B$= 98.the risk of over reliance 信赖过度风险
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: :} D TK 99.the risk of incorrect rejection 误拒风险
T<o8lL G)&S%R!i\N 100. the risk of incorrect acceptance 误受风险
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?~tx@k$;Es 102.index and cross-referencing 索引和交叉索引
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PJp() 103.cash receipt 现金收入
|eP5iy wg !u|s8tN.U 104.cash disbursement 现金支出
#bGYd}BfD PySFhb@ 105.bank statement 银行对账单
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Zo}vV 2 O-qpB;| 107.balance sheet date
资产负债表日
@81N{tg- E*d UJ.> 108.net realizable value 可变现净值
'm.+ S8 n {..Q,z 109.storeroom 仓库
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4mX 110.sale invoice 销售发票
@oQ"FLF. a.fdCI]% 111.price list 价目表
RSup_4A G$;cA:p-j 112.positive confirmation request 积极式询证函
\hg%J/ }gKJ~9Jg 113.negative confirmation request 消极式询证函
=kBN&v_(! jt3=<&*Bm 114.purchase requisition 请购单
'q1cc5(ueV Fmzkbt~oe 115.receiving report 验收报告
%#E$wz >FqU=Q 116.gross margin 毛利
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3|bbJ6*.< bmO(tQS$5 118.material requisition 领料单
]E#W[6'VtB j8;Uny9 119.inventory-taking 存货盘点
=A(Az sCE%./h] 120.bond certificate 债券
:}-izd)/j piXL6V @c 121.stock certificate 股票
>{>X.I~ .HPa\b\L> 122.audit report 审计报告
eQ<Vky^SJ ^;wz+u4^l 123.entity 被审计单位
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) M"yOWD~s~ 124.addressee of the audit report 审计报告的收件人
%]N|?9L"= +NVXFjPC 125.unqualified opinion 无保留意见
LR3>_t _}tPtHPa/ 126.qualified opinion 保留意见
h;):TFiC #dQFs]:F 127.disclaimer of opinion 无法表示意见
I!T=$Um =ba1::18 128.adverse opinion 否定意见
Jv?EV,S/e D/+l$aBz 查看《
注会考试《审计》中的128个英文单词(一) 》
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