61.assessed level of material misstatement risk 重大错报风险的评估水平
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oEBFG NB+$ym 62.simall business 小规模企业
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会计系统
1x\VdT zh^jWu 64.test of control 控制测试
762o~vY6$ *]m kyAhi 65.walk-through test 穿行测试
,dZ#,< loeLj4"" 66.communication 沟通
W7*_ T] | 3N.5{ 67.flow chart 流程图
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69 68.reperformance of internal control 重新执行
=nvAOvP{? hmBnV 69.audit evidence
审计证据
oDW<e'Jm T Oco({/_/ 70.substantive procedures 实质性程序
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;gH 71.assertions 认定
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1o|0x\ q 72.esistence 存在
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!bZhj3. 73.occurrence 发生
{{.sEi* vJTfo#C| 74.completeness 完整性
mmrW`~- HzD> -f 75.rights and obligations 权利和义务
vbRrk($` SRt$4EL21 76.valuation and allocation 计价和分摊
-7-Fd_F8 YQ 8j 77.cutoff 截止
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Z%jV 78.accuracy 准确性
hl6,#2$ 9C557$nS^ 79.classification 分类
$[M}K e;A^.\SP 80.inspection 检查
>/TB_ykb fa!3/X+ 81.supervision of counting 监盘
#*yM2H"7,; HA^jk%53 82.observation 观察
CB*` a%7"_{s1 83.confirmation 函证
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k%Y$ 85.analytical procedures 分析程序
<a8#0ojm 2Vz'n@g= 86.vouch 核对
S|K|rDr0n ";wyNpb( 87.trace 追查
S2J#b"Y [;(]Jy 88.audit sampling 审计抽样
hAV2F# X'V+^u@W 89.error 误差
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Sk8%(JD7 =4frP*H? 91.population 总体
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^G}# jg. 9 '2= 93.non- sampling risk 非抽样风险
t{_!Z(Rt5) w) =eMdj\o 94.sampling unit 抽样单位
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-L@]I$Yo 95.statistical sampling 统计抽样
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x Z|&/Ci 96.tolerable error 可容忍误差
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}6Kd f"Ost;7zg 97.the risk of under reliance 信赖不足风险
)r ULT$;i@ C=>B_EO 98.the risk of over reliance 信赖过度风险
J1.qhy> ?V#Gx>\ 99.the risk of incorrect rejection 误拒风险
iPMB$SdfO ,/~[S 100. the risk of incorrect acceptance 误受风险
0;}Aj8Fle aQ&uC )w 101.working trial balance 试算平衡表
m])Lw@#9W [!^cd%l 102.index and cross-referencing 索引和交叉索引
f.@Xjf 1+R:3(AC 103.cash receipt 现金收入
-r!42`S V?=TVI*k 104.cash disbursement 现金支出
CNut{4 <# >Oy&E 105.bank statement 银行对账单
f:xUPH?+ >&BrCu[u 106.bank reconciliation 银行存款余额调节表
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9=27p 107.balance sheet date
资产负债表日
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"q sN-oEqS 108.net realizable value 可变现净值
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-)X{n?i 109.storeroom 仓库
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):+F= Khj=llo, 110.sale invoice 销售发票
&RWM<6JP 3g;T?E 111.price list 价目表
P 4QkY#v #'C/Gya 112.positive confirmation request 积极式询证函
Hr6wgYPi 9<v}LeX 113.negative confirmation request 消极式询证函
4Hk6b09 q8/ihA6: 114.purchase requisition 请购单
~Yl<S(/4 z`OkHX*+2| 115.receiving report 验收报告
JPsSw AQe!Sqg' 116.gross margin 毛利
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Y[?`\c| ~Zmi(Ra 118.material requisition 领料单
[%jxf\9jJ_ W<Z$YWr 119.inventory-taking 存货盘点
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xO< b_vVB`> 120.bond certificate 债券
Q3,=~}ZNK ]%Y\ZIS 121.stock certificate 股票
9\>sDSCx jXWNHIl)@ 122.audit report 审计报告
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3 S*g`d;8gV 123.entity 被审计单位
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Cm\z9F 124.addressee of the audit report 审计报告的收件人
T/5"}P` lBmm(<~Z 125.unqualified opinion 无保留意见
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lp>3gv 126.qualified opinion 保留意见
r4?b0&Xq "J!}3)n 127.disclaimer of opinion 无法表示意见
qOi5WX6F/ waCboK' 128.adverse opinion 否定意见
sMm/4AY] [f/.!@sj 查看《
注会考试《审计》中的128个英文单词(一) 》
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