61.assessed level of material misstatement risk 重大错报风险的评估水平
EZj rX>"# o "r 62.simall business 小规模企业
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会计系统
%p\~ L 0Ckw},, 64.test of control 控制测试
-o/Vp>_UOE DcxT6[ 65.walk-through test 穿行测试
<SE-:T]sBz Ja1 `S+ 66.communication 沟通
7^>~k}H HL{aqT2 67.flow chart 流程图
Yv1yRoDv D?BegF 68.reperformance of internal control 重新执行
P*k n}: e\}@w1 69.audit evidence
审计证据
xjp0w7L)J EuHQp7 70.substantive procedures 实质性程序
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6x]tE 71.assertions 认定
)7NK+k ,L%]}8EL" 72.esistence 存在
"y8W5R5kL4 +184|nJ<2 73.occurrence 发生
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8 I*3>>VN 74.completeness 完整性
ea{zL E|-oUzt 75.rights and obligations 权利和义务
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C^ hcW>R 76.valuation and allocation 计价和分摊
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( _ow7E\70 77.cutoff 截止
~APS_iG[ # ,H!<X;SS 78.accuracy 准确性
LmY[{.'tX #bcZ:D@FC 79.classification 分类
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h I>8_gp\1 80.inspection 检查
F(j;|okf; }S*]#jr& 81.supervision of counting 监盘
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gDJ} <^ 82.observation 观察
y ~-v0/ ;P'5RCqj 83.confirmation 函证
+b_[JP2 B3yTN6- 84.computation 计算
aQHR=.S]X I@qGDKz; 85.analytical procedures 分析程序
NVQ.;" 2w O:'qwJ#~ 86.vouch 核对
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3;jxIo$, !5'4FUlJ 88.audit sampling 审计抽样
;wJe%Nw? -F(luRBS(W 89.error 误差
+mft 1\{FK Ot 90.expected error 预期误差
|oOAy yFd .tQs 91.population 总体
rosD)]I7 *"OlO}o 92.sampling risk 抽样风险
DBGU:V,85 8,F|*YA 93.non- sampling risk 非抽样风险
Txl|F\nK` 1.N2!:&G| 94.sampling unit 抽样单位
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-cJ,rrN_9 95.statistical sampling 统计抽样
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com4@NK 96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险
cDYOJu. 0s Jp,4Vv 98.the risk of over reliance 信赖过度风险
p,f$9t4 <5Ll<0 99.the risk of incorrect rejection 误拒风险
>\~Er@ XgXXBKf$ 100. the risk of incorrect acceptance 误受风险
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Ur`X qnQ". 101.working trial balance 试算平衡表
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o\><e1P 102.index and cross-referencing 索引和交叉索引
QrFKjmD< #Muh|P]%\ 103.cash receipt 现金收入
hi(e%da eB_r.R{ 104.cash disbursement 现金支出
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p/B# 105.bank statement 银行对账单
l{]KA4 9Nna-}e?W 106.bank reconciliation 银行存款余额调节表
xCWS ^7i7yM}6( 107.balance sheet date
资产负债表日
Zl'/Mxg )}"`$6:k` 108.net realizable value 可变现净值
*ZLisq-f 1M_Vhs^ 109.storeroom 仓库
*_J{_7pwe a[z$ae7 110.sale invoice 销售发票
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111.price list 价目表
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{K##^l GL-b})yy 112.positive confirmation request 积极式询证函
V?0IMc 0s{7=Ef 113.negative confirmation request 消极式询证函
L^Q;M,.c; cX4]ViXSr 114.purchase requisition 请购单
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uM*- Fv)E:PnKC 115.receiving report 验收报告
dHg[r|xC ~:0w% 116.gross margin 毛利
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y3j"vKG 117.manufacturing overhead 制造费用
Og@{6> \RPwSx 118.material requisition 领料单
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119.inventory-taking 存货盘点
\X!NoF @TXLg2 120.bond certificate 债券
XR[=W(m} n53c}^ 121.stock certificate 股票
<Uj9~yVN] P zM yUv 122.audit report 审计报告
RjgJIVm( 3iX\):4 123.entity 被审计单位
Fsx<Sa j`$$BVZ 124.addressee of the audit report 审计报告的收件人
ZvT>A#R;l~ djw\%00 125.unqualified opinion 无保留意见
)cP)HbOd= 34N~<-9AY 126.qualified opinion 保留意见
/K1cP>oE Q[q`)~| 127.disclaimer of opinion 无法表示意见
L1DH9wiQi IFS_DW 128.adverse opinion 否定意见
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]9@ U~"Y8g#qgy 查看《
注会考试《审计》中的128个英文单词(一) 》
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