61.assessed level of material misstatement risk 重大错报风险的评估水平
bg1"v a#2 UC+7-y, 62.simall business 小规模企业
zJuRth)(, 2 ]DCF 63.accounting system
会计系统
aFr!PQp4{ 3:~l2KIP4 64.test of control 控制测试
<5ft6a2fQ H#|Z8^ *Ds 65.walk-through test 穿行测试
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ny ] \at-"[. 66.communication 沟通
"ji$@b_\? .kbr?N,' 67.flow chart 流程图
])QO% E)80S.V 68.reperformance of internal control 重新执行
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69.audit evidence
审计证据
iz9\D*or 8!uL-_ Bn 70.substantive procedures 实质性程序
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ET18b 71.assertions 认定
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e !v-w6WG" 72.esistence 存在
D%;wVnUw J})$ 73.occurrence 发生
1#>&p%P! 95$pG/o 74.completeness 完整性
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;# R3k 75.rights and obligations 权利和义务
cyGN3t9`. !@^y)v 76.valuation and allocation 计价和分摊
%\X P: g{A3W) [ b 77.cutoff 截止
`jb0+{08 u\()E|?p 78.accuracy 准确性
$ DDSN Y)Znb;`?a 79.classification 分类
v:veV. y 9feD!0A 80.inspection 检查
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#nvao 81.supervision of counting 监盘
pAJ=f}",]E y3={NB+ 82.observation 观察
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E]dt 83.confirmation 函证
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8qFUYZtY 84.computation 计算
:b<-[8d& "xD}6(NL(r 85.analytical procedures 分析程序
NK+FQ^m[ 6C:x6'5[ 86.vouch 核对
A+0T"2 q4sl=`L5Sp 87.trace 追查
Q7CwQi o5N]((9 88.audit sampling 审计抽样
&Q'\WA' 51o@b 89.error 误差
vQ:x%=] eZ!yPdgy| 90.expected error 预期误差
U9<_6Bsd b(q$j/~ zb 91.population 总体
Hi]vHG( 9USrgY6_ 92.sampling risk 抽样风险
,pDp>-vI% /J1S@- 93.non- sampling risk 非抽样风险
_, \y2&KT ?*CRa$_I| 94.sampling unit 抽样单位
(y=dR1p `xISkW4 % 95.statistical sampling 统计抽样
vn|TiZ a<f;\$h] 96.tolerable error 可容忍误差
J*}VV9H q$MHCq; 97.the risk of under reliance 信赖不足风险
b%3Q$wIJ6 m5e\rMN~>\ 98.the risk of over reliance 信赖过度风险
eZynF<i ge^!F>whr 99.the risk of incorrect rejection 误拒风险
gb]hOB7g *mf}bTiS 100. the risk of incorrect acceptance 误受风险
lP}o[Rd hX0RET 101.working trial balance 试算平衡表
Ezi' 2Sc =Ml|l$ 102.index and cross-referencing 索引和交叉索引
jZa25Z00 hA@zoIoe 103.cash receipt 现金收入
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eD(dZ U^B"|lc:[ 104.cash disbursement 现金支出
BD hLz L5R `w&Up 105.bank statement 银行对账单
zXQVUhL6 CIIY|DI`l 106.bank reconciliation 银行存款余额调节表
2y^Uk,g ah 4kA LO 107.balance sheet date
资产负债表日
HpW"lYW4 u06tDJ[ 108.net realizable value 可变现净值
l &}piC /CIx$G 109.storeroom 仓库
(gLea *:?QB8YJ 110.sale invoice 销售发票
]F*|U` M#`{>R| 111.price list 价目表
6e*%\2UA U> W|(Y 112.positive confirmation request 积极式询证函
F@g17 aa 4/b(Y4$,[r 113.negative confirmation request 消极式询证函
HB%K|&!+ uG4$2 114.purchase requisition 请购单
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115.receiving report 验收报告
wc"9A~ E\ tL 116.gross margin 毛利
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3be6p $Ru&>D#stK 118.material requisition 领料单
dQ,Q+ON> ^,LtEwd~Y 119.inventory-taking 存货盘点
18jJzYawh cbfDB^_ 120.bond certificate 债券
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x9h?e` 121.stock certificate 股票
k<!<<,Z Ha?G=X 122.audit report 审计报告
2_wvC : g5(HH 123.entity 被审计单位
~)_K"h.DY [8.-(-/; 124.addressee of the audit report 审计报告的收件人
V- /YNRV DjY8nePyE 125.unqualified opinion 无保留意见
sp^Wo7&g -U7,k\g 126.qualified opinion 保留意见
0Yp>+:# '(tj[&aL 127.disclaimer of opinion 无法表示意见
W-1sU g[AN Cpe#[mE 128.adverse opinion 否定意见
f$vwuW 3EI]bmi~ 查看《
注会考试《审计》中的128个英文单词(一) 》
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