61.assessed level of material misstatement risk 重大错报风险的评估水平
aWG7k#nE 1236W+ 62.simall business 小规模企业
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会计系统
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X/ (.:!_OB0N 64.test of control 控制测试
B``) :#?Z)oQpT 65.walk-through test 穿行测试
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66.communication 沟通
,<pk&54.@' 3XCePA5z 67.flow chart 流程图
<|Pw*L$ ^UB<U#8, 68.reperformance of internal control 重新执行
Y"x9B%e SnK#YQCDt 69.audit evidence
审计证据
[SFX;v!9 DRo?7_ 70.substantive procedures 实质性程序
jJ}3WJ i#uc 71.assertions 认定
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72.esistence 存在
*gq~~(jH 0 e}N{,&Y 73.occurrence 发生
x*Lm{c5+ !`3q9RT3." 74.completeness 完整性
G,VTFM6 4\cJ}p}LZ{ 75.rights and obligations 权利和义务
0Y%u[i/ D8`dEB2|S 76.valuation and allocation 计价和分摊
Gk!06 /M}jF*5N 77.cutoff 截止
8"f Z>XQ XM9}ax 78.accuracy 准确性
YA";&|V 8f\sG:$ 79.classification 分类
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b5-W K; 81.supervision of counting 监盘
(?G?9M#7_ x&n gCB@O 82.observation 观察
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3NY 9Y6Ear .W 83.confirmation 函证
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,( `t@Rh~B 84.computation 计算
s+EJXoxw t_VF=B^LuR 85.analytical procedures 分析程序
N"tEXb/, lURL;h 86.vouch 核对
kp{q5J6/ 8?YWE62 87.trace 追查
a2'si}'3 ,#NH]T`c1 88.audit sampling 审计抽样
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u5 jjT|@\-u 89.error 误差
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`J &Z.zem?n 90.expected error 预期误差
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91.population 总体
(jV_L1D STr&"9c 92.sampling risk 抽样风险
e\9H'$1\ P5qY|_ 93.non- sampling risk 非抽样风险
{JJq/[j a*qf\&Vb| 94.sampling unit 抽样单位
*/T.]^ -naj.omG| 95.statistical sampling 统计抽样
9XH}/FcP_O 3I" <\M4x 96.tolerable error 可容忍误差
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_Y< /C'dW 97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险
g[#4`Q<. &!adW@y 99.the risk of incorrect rejection 误拒风险
K+`$*vS~ws qoifzEc`U 100. the risk of incorrect acceptance 误受风险
,h#U<CnP# ^Hdru]A$2 101.working trial balance 试算平衡表
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\ nB8JdM2h{ 102.index and cross-referencing 索引和交叉索引
T|/B}srm _#kjiJj* 103.cash receipt 现金收入
zvDg1p S7I8BS[*v 104.cash disbursement 现金支出
,X&(BQj h 3BTXX0yx 105.bank statement 银行对账单
"#3p=}] ]tu:V,q 106.bank reconciliation 银行存款余额调节表
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6sf9M Q9[$8 107.balance sheet date
资产负债表日
pE^j Uxk6 FtEmSKD 108.net realizable value 可变现净值
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109.storeroom 仓库
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jP{W|9@( `H^?jX>7 111.price list 价目表
b6LwKUl SviGLv;oR 112.positive confirmation request 积极式询证函
E&RiEhuv ;)SWUXa;{ 113.negative confirmation request 消极式询证函
R3[H#*gF< ,pg\5b 114.purchase requisition 请购单
PCx] >& ?)60JWOJ1 115.receiving report 验收报告
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[?7`6\M .;:jGe( 116.gross margin 毛利
UImd*;2TE |.q K69 117.manufacturing overhead 制造费用
,o_Ur.UJ 6{qI 118.material requisition 领料单
]t23qA@^2 [^J2<\<0 119.inventory-taking 存货盘点
IhRYV`: uqN:I)>[P 120.bond certificate 债券
Z6`oGFq ?11\@d 121.stock certificate 股票
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N01<"\ xIrRFK9[Q 122.audit report 审计报告
C8J3^?7E 3 E~d 123.entity 被审计单位
dWCU Z,6} =N+Ou5D 124.addressee of the audit report 审计报告的收件人
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T[%)v 125.unqualified opinion 无保留意见
<gdKuoY ub#>kCL9 126.qualified opinion 保留意见
oI!L2 \Jcj4 127.disclaimer of opinion 无法表示意见
q,W6wM;,E @eQo 128.adverse opinion 否定意见
t]j4PNzn f a9n6uT 查看《
注会考试《审计》中的128个英文单词(一) 》
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