61.assessed level of material misstatement risk 重大错报风险的评估水平
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LG 8_K60eXz 62.simall business 小规模企业
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会计系统
,^8 MB. VGqa)ri" 64.test of control 控制测试
VYw%01# {7MjP+\ 65.walk-through test 穿行测试
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qcD-K 66.communication 沟通
,i.%nZw\ an2AX%u 67.flow chart 流程图
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2 68.reperformance of internal control 重新执行
KS*oxZ g+PPW88P; 69.audit evidence
审计证据
Z2"?&pKV V\K<$?oUb 70.substantive procedures 实质性程序
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,YhwpkL 71.assertions 认定
Iak0 [6Ey gK|R =J 72.esistence 存在
@d"wAZzD? c<#<k}y 73.occurrence 发生
1nPZ<^A&@ :c8n[+5 74.completeness 完整性
S=3^Q;V/1 ):EBgg4-N 75.rights and obligations 权利和义务
eo^/c+FG z<]bv7V 76.valuation and allocation 计价和分摊
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77.cutoff 截止
8dK0o>|} M`D$!BJr 78.accuracy 准确性
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xv7"WFb 9j*0D(" 80.inspection 检查
+rWZ|&r% @6o]chJo 81.supervision of counting 监盘
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#&|Dp^' 82.observation 观察
Fl>]&x*~ T@^]i& 83.confirmation 函证
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0Q`r,8} x O7IzqY 84.computation 计算
)R{UXk3q} -Cid3~mX3 85.analytical procedures 分析程序
6g>)6ux>aV ZkB3[$4C=5 86.vouch 核对
w?csV8ot +pqM ^3t|y 87.trace 追查
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,Kf}6 L(&}Wv 88.audit sampling 审计抽样
6Gn4asoA I_ "Z:v{ 89.error 误差
b~7drf U l Mi.;/^ 90.expected error 预期误差
?a/n<V ' \)m"3yY 91.population 总体
AH{^spD{7, \|Dei);k 92.sampling risk 抽样风险
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)3jqQ. 93.non- sampling risk 非抽样风险
JhR W[~ H l j6$%. 94.sampling unit 抽样单位
)"O{D`uX MmU%%2QG 95.statistical sampling 统计抽样
%Ny) ?B lj &>cScC 96.tolerable error 可容忍误差
7y*ZXT]f [~Hg}-c 97.the risk of under reliance 信赖不足风险
3/M.0}e #\If]w*j 98.the risk of over reliance 信赖过度风险
>HkhAJhW zXc}W*ymj 99.the risk of incorrect rejection 误拒风险
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py2kjA6 101.working trial balance 试算平衡表
J me% 9]_GNk-D 102.index and cross-referencing 索引和交叉索引
oJaAM|7uv p4/$EPt)lY 103.cash receipt 现金收入
nx4P^PC WBppKj_M 104.cash disbursement 现金支出
M/jb}*xDR xNdID j@ 105.bank statement 银行对账单
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Go+[uY^ 106.bank reconciliation 银行存款余额调节表
"zV']A>4H V;9 }7mw 107.balance sheet date
资产负债表日
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dhR(_ 108.net realizable value 可变现净值
/! ^P)yU, "xwM+ AC 109.storeroom 仓库
~oi_r8K +*EKR 110.sale invoice 销售发票
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9D 111.price list 价目表
.1ddv4Hk h-'wV${b 112.positive confirmation request 积极式询证函
S=R3"~p 0U&dq# 113.negative confirmation request 消极式询证函
I5pp "*u U'3Fou} 114.purchase requisition 请购单
%RFYm Kd{#r/HZ 115.receiving report 验收报告
~'BUrX\ E#h~V5Tf 116.gross margin 毛利
F RH&B5w 3YTIH2z5 117.manufacturing overhead 制造费用
rye)qp| e(\Q)re5Q 118.material requisition 领料单
ic~Z_?p ul}'{|4 119.inventory-taking 存货盘点
=WRO\lgv. ;6<zjV7} 120.bond certificate 债券
+sn2Lw!^ 0(TvQ{ 121.stock certificate 股票
utd:&q|} H'Iq~Ft1 122.audit report 审计报告
UA0tFeH W'G{K\(/ 123.entity 被审计单位
rsSue_Q Es:6 124.addressee of the audit report 审计报告的收件人
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@DCJ}hud 125.unqualified opinion 无保留意见
IgA.%}II} 97x%2.\: 126.qualified opinion 保留意见
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/v\ H0tF 127.disclaimer of opinion 无法表示意见
"z/V%ZK~f 0o;~~\fq. 128.adverse opinion 否定意见
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U 查看《
注会考试《审计》中的128个英文单词(一) 》
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