61.assessed level of material misstatement risk 重大错报风险的评估水平
"ZoRZ'i >j(_[z|v3 62.simall business 小规模企业
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会计系统
l%pu HZ)t Ou!2[oe@M 64.test of control 控制测试
LW'D?p# 2%@4] 65.walk-through test 穿行测试
E=CsIK %x{kc3PnO 66.communication 沟通
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3=`3 K'Tm_"[u 67.flow chart 流程图
," Wr" &5spTMw8 68.reperformance of internal control 重新执行
NI}yVV k,E{C{^M 69.audit evidence
审计证据
y'~U%,ki6 !&ayYu##{ 70.substantive procedures 实质性程序
1 s2>C!\ ZaDyg"Tw+ 71.assertions 认定
AOWmzu{zw '}JhzKNj 72.esistence 存在
%C'?@,7C EC6DW= 73.occurrence 发生
W*4-.*U8a $@Rxrx_@M 74.completeness 完整性
c~$)UND^ R{3N&C 75.rights and obligations 权利和义务
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g dTC7Fm 76.valuation and allocation 计价和分摊
EXwo,?I " 4K(jXq| 77.cutoff 截止
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w%VU/6~ Av$^ 79.classification 分类
1N^[.= -MO#]K3< 80.inspection 检查
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|vwVghC 81.supervision of counting 监盘
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Wpl FQ2 82.observation 观察
|zNX=mAV c9'vDTE%~ 83.confirmation 函证
?)?Ng} Ic:(Gi- % 84.computation 计算
wj<6kG G<8/F<m/ 85.analytical procedures 分析程序
Gg3,:A_ w }[};IqVaK 86.vouch 核对
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87.trace 追查
} FlT%>Gw ?|C2*?hZ+ 88.audit sampling 审计抽样
k>Vci{v b8VTo lJ 89.error 误差
uaGk6S qu6D 5t 90.expected error 预期误差
B6nX$T4zP fZzoAzfv2 91.population 总体
gA+qC7=p$ "f2$w 92.sampling risk 抽样风险
| '8Nh S6M}WR^, 93.non- sampling risk 非抽样风险
`?qF$g9u~ o>i4CCU+ 94.sampling unit 抽样单位
/cdC'g R)(T^V`{ 95.statistical sampling 统计抽样
kT66;Y[ m6K}|j 96.tolerable error 可容忍误差
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:0 98.the risk of over reliance 信赖过度风险
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g V4% \?ZB]*Fu 99.the risk of incorrect rejection 误拒风险
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qzLPw*; YQ)kRhFA 101.working trial balance 试算平衡表
9@:2wR | 7~%?# 102.index and cross-referencing 索引和交叉索引
q[ZT Hd.- &|ex`nwc0 103.cash receipt 现金收入
Jbg/0|1 o5O#vW2Il& 104.cash disbursement 现金支出
\gGW8Q; a=1@*ID 105.bank statement 银行对账单
*3FKt&v 0 M,,bf[p$ 106.bank reconciliation 银行存款余额调节表
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s\R$ 107.balance sheet date
资产负债表日
\<>ih)J@tt hJ? O],4J 108.net realizable value 可变现净值
XS{Qnx_# TnA-;Ha 109.storeroom 仓库
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[;yOBF 110.sale invoice 销售发票
RnE4<Cy .bg~>T+< 111.price list 价目表
l0m-$/ D|p9qe5% 112.positive confirmation request 积极式询证函
eHZws`W FUb\e-Q= 113.negative confirmation request 消极式询证函
EjR9JUu ,HV(l+k {| 114.purchase requisition 请购单
vX"*4m>b?+ n\'4 115.receiving report 验收报告
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ncdKj} 116.gross margin 毛利
vWv" iByf{ I>+ 117.manufacturing overhead 制造费用
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^|(LAjet #L;dI@7C 119.inventory-taking 存货盘点
M h}m;NI Vwf$JdK%&l 120.bond certificate 债券
A,<E\ uyWunpT 121.stock certificate 股票
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sb*G!8j Eyqa?$R 123.entity 被审计单位
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ie95rZp #q$HQ&k 125.unqualified opinion 无保留意见
ED( Sg 1(R}tRR7 R 126.qualified opinion 保留意见
Lg.gfny[(t 8/cX]J 127.disclaimer of opinion 无法表示意见
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VyKd exUFS5d 128.adverse opinion 否定意见
"+nRGEs6 ,/2Vt/lt 查看《
注会考试《审计》中的128个英文单词(一) 》
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