61.assessed level of material misstatement risk 重大错报风险的评估水平
^F2OTz4n 6t/nM 62.simall business 小规模企业
~XGBE =lY6v-MBw 63.accounting system
会计系统
GSo&$T;B6 |&OW_*l 64.test of control 控制测试
ya7PF~:E- l?Vm/YXb 65.walk-through test 穿行测试
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uyBmGS2 66.communication 沟通
vFKX@wV S .XDY1~w0 67.flow chart 流程图
3SI:su 6Y?%G>$6 68.reperformance of internal control 重新执行
qNb|6/DG !wP|t#Sc9 69.audit evidence
审计证据
,p2BB"^_i [P~6O>a5p 70.substantive procedures 实质性程序
QcQQQM 0qP&hybL[( 71.assertions 认定
I3sH8/* *FhD%>< 72.esistence 存在
W *?mc2;/ 5@l[!Jl0k 73.occurrence 发生
.x\fPjB '](4g/% 74.completeness 完整性
8 Z|c!QIU K5l#dl_T 75.rights and obligations 权利和义务
X 'D ~#r GjTj..G/ 76.valuation and allocation 计价和分摊
Z{-x}${ L(Ww6oj 77.cutoff 截止
wkNf[>jX? YdsY2 78.accuracy 准确性
[4qCW{x._ ">pW:apl% 79.classification 分类
w&&uk[Gh/a QY14N{]T\p 80.inspection 检查
P(iZGOKUs= dLA'cQId 81.supervision of counting 监盘
]MI>"hn R}~p1=D 82.observation 观察
;/tZsE{ Ve/"9?Y_ 83.confirmation 函证
F.;G6 85;hs 84.computation 计算
$BIQ#T>qK jC_7cAsl 85.analytical procedures 分析程序
<(|No3jx e| AA7 86.vouch 核对
$7Sbz&)y3 !r=^aa(\ 87.trace 追查
/48W]a}JS W40GW 88.audit sampling 审计抽样
do3 BI4Q ZHPsGHA 89.error 误差
PqOy"HO "v.]s;g 90.expected error 预期误差
*7`N^e !: e0cV 91.population 总体
!sF! (u7 5Gj?'Wov9 92.sampling risk 抽样风险
]J=S\ sU7>q}! 93.non- sampling risk 非抽样风险
[,GXA)j :V)W?~Z7B 94.sampling unit 抽样单位
i?7%z` ]>utLi5dX 95.statistical sampling 统计抽样
`i{k^Q d<*4)MRN 96.tolerable error 可容忍误差
"|1MJuY_6 |=OO$z;q| 97.the risk of under reliance 信赖不足风险
P1PP#>E-2 3J\NkaSR 98.the risk of over reliance 信赖过度风险
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Vk` 99.the risk of incorrect rejection 误拒风险
1[k~*QS d2H&@80 100. the risk of incorrect acceptance 误受风险
;bt@wgY Kd_WN;l 101.working trial balance 试算平衡表
Q@3.0Hf|{ )g4oUZDF 102.index and cross-referencing 索引和交叉索引
JOj\#!\>k0 gto@o\&= 103.cash receipt 现金收入
C,C=W]G ;OYwZ 104.cash disbursement 现金支出
-Q@jL{Ue vPG!S{4 105.bank statement 银行对账单
Y^dVNC3vd `1%SXP1 106.bank reconciliation 银行存款余额调节表
k&nhF9Y4 Q9K+k*?{N 107.balance sheet date
资产负债表日
Z2chv,SqCJ I3Sl>e(Z 108.net realizable value 可变现净值
y)3( mB(*)PwZ 109.storeroom 仓库
:oB4\/(G# lY}mrb 110.sale invoice 销售发票
>/"XX,3 b("JgE` 111.price list 价目表
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i6r]j_ 112.positive confirmation request 积极式询证函
A!v-[AI[ (PYUfiOf 113.negative confirmation request 消极式询证函
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}B 114.purchase requisition 请购单
_ED1".f @C=, >+D 115.receiving report 验收报告
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F .sM( 116.gross margin 毛利
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^F*)Jq f5a%/1? 118.material requisition 领料单
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120.bond certificate 债券
hvBuQuk) ZLvw]N&R 121.stock certificate 股票
'$)Wp_ >Z^7=5K"O 122.audit report 审计报告
2h&pm I#l9 123.entity 被审计单位
e:[Kp6J HZQ I | 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
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wXySq 126.qualified opinion 保留意见
kSNVI-Wzu ?l,i(I 127.disclaimer of opinion 无法表示意见
jTws0=F* 17D167\X 128.adverse opinion 否定意见
:&)RK~1m_ 7\ff=L-b 查看《
注会考试《审计》中的128个英文单词(一) 》
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